# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条の八 (Article 37-8) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三十七条の八 (Article 37-8)（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — address `art-37-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-37-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-37-8 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三十七条の八（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — Special Provisions on Taxation of Capital Gains in the Case of Exchange of Specified Ordinary Property for Its Adjacent Land, etc. caption: machine translation, not official art-37-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8 · https://japanlaw.org/l/332AC0000000026/art-37-8 **第一項** 個人が、その有する国有財産特別措置法（昭和二十七年法律第二百十九号）第九条第二項の普通財産のうち同項に規定する土地等として財務省令で定めるところにより証明がされたもの（以下この項及び第三項において「特定普通財産」という。）に隣接する土地（当該特定普通財産の上に存する権利を含むものとし、所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものに該当するものを除く。以下この項及び第四項において「所有隣接土地等」という。）につき、国有財産特別措置法第九条第二項の規定により当該所有隣接土地等と当該特定普通財産との交換（政令で定める交換を除く。以下この項において同じ。）をしたとき（交換差金を取得し、又は支払つた場合を含む。）は、当該所有隣接土地等（当該特定普通財産とともに交換差金を取得した場合には、当該所有隣接土地等のうち当該交換差金に相当するものとして政令で定める部分を除く。）の交換がなかつたものとして、第三十一条又は第三十二条の規定を適用する。 art-37-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-1 Where an individual, with respect to land held by the individual that is adjacent to ordinary property under Article 9, paragraph (2) of the Act on Special Measures concerning National Property (Act No. 219 of 1952) which has been certified, pursuant to the provisions of Order of the Ministry of Finance, as land, etc. prescribed in that paragraph (hereinafter referred to as "specified ordinary property" in this paragraph and paragraph (3)) (the land includes a right existing on the specified ordinary property, and excludes that which falls under inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act or other assets equivalent thereto specified by Cabinet Order; hereinafter referred to as "owned adjacent land, etc." in this paragraph and paragraph (4)), exchanges, pursuant to Article 9, paragraph (2) of the Act on Special Measures concerning National Property, the owned adjacent land, etc. for the specified ordinary property (excluding an exchange specified by Cabinet Order; hereinafter the same applies in this paragraph) (including the case where the individual receives or pays an exchange balancing payment), the provisions of Article 31 or Article 32 apply by deeming that the owned adjacent land, etc. (where the individual has received an exchange balancing payment together with the specified ordinary property, excluding the portion of the owned adjacent land, etc. specified by Cabinet Order as corresponding to the exchange balancing payment) was not exchanged. machine translation, not official **第二項** 第三十七条第六項及び第七項の規定は、前項の規定を適用する場合について準用する。この場合において、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 第三十七条第六項 第一項 第三十七条の八第一項 同項の譲渡 同項に規定する所有隣接土地等（以下「所有隣接土地等」という。）の同項に規定する交換 当該譲渡をした資産の譲渡価額、買換資産の取得価額又はその見積額 当該交換の日における当該交換により譲渡した所有隣接土地等及び当該交換により取得した同項に規定する特定普通財産（以下「特定普通財産」という。）の価額（同項に規定する交換差金を取得し、又は支払つた場合には、当該所有隣接土地等及び特定普通財産の価額並びに当該交換差金の額） 第三十七条第七項 第一項 第三十七条の八第一項 art-37-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-2 The provisions of Article 37, paragraphs (6) and (7) apply mutatis mutandis where the provisions of the preceding paragraph apply. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table. Article 37, paragraph (6) paragraph (1) Article 37-8, paragraph (1) the transfer referred to in that paragraph the exchange prescribed in that paragraph of the owned adjacent land, etc. prescribed in that paragraph (hereinafter referred to as "owned adjacent land, etc.") the transfer price of the asset so transferred, the acquisition price of the replacement asset or its estimated amount the value, as of the date of the exchange, of the owned adjacent land, etc. transferred through the exchange and of the specified ordinary property prescribed in that paragraph acquired through the exchange (hereinafter referred to as "specified ordinary property") (where the exchange balancing payment prescribed in that paragraph was received or paid, the value of the owned adjacent land, etc. and of the specified ordinary property and the amount of the exchange balancing payment) Article 37, paragraph (7) paragraph (1) Article 37-8, paragraph (1) machine translation, not official **第三項** 前項において準用する第三十七条第六項に規定する確定申告書を提出する者は、政令で定めるところにより、第一項に規定する交換により取得した特定普通財産（次項及び第五項において「交換取得資産」という。）の明細に関する財務省令で定める書類を納税地の所轄税務署長に提出しなければならない。 art-37-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-3 A person who files the final return prescribed in Article 37, paragraph (6) as applied mutatis mutandis pursuant to the preceding paragraph must, pursuant to the provisions of Cabinet Order, submit to the district director with jurisdiction over the place for tax payment a document specified by Order of the Ministry of Finance concerning the details of the specified ordinary property acquired through the exchange prescribed in paragraph (1) (referred to as an "asset acquired by exchange" in the following paragraph and paragraph (5)). machine translation, not official **第四項** 第一項の規定の適用を受けた者の交換取得資産について、当該交換取得資産を取得した日以後その譲渡（譲渡所得の基因となる不動産等の貸付けを含む。次項において同じ。）、相続、遺贈又は贈与があつた場合において、事業所得の金額、譲渡所得の金額又は雑所得の金額を計算するときは、政令で定めるところにより、当該交換取得資産の取得価額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額（所有隣接土地等の第一項の交換に要した費用があるときは、政令で定めるところにより計算した当該費用の金額を加算した金額）とする。 art-37-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4 Where, with respect to the asset acquired by exchange of a person who has received the application of the provisions of paragraph (1), there is a transfer (including lending of real property, etc. giving rise to capital gains; the same applies in the following paragraph), inheritance, bequest or gift of the asset acquired by exchange on or after the date of its acquisition, and the amount of business income, the amount of capital gains or the amount of miscellaneous income is calculated, the acquisition price of the asset acquired by exchange is, pursuant to the provisions of Cabinet Order, the amount specified in the following items according to the category of cases listed in those items (where there are expenses incurred for the exchange referred to in paragraph (1) of the owned adjacent land, etc., the amount obtained by adding the amount of those expenses calculated pursuant to the provisions of Cabinet Order): machine translation, not official **一** 第一項の交換により交換取得資産とともに交換差金を取得した場合　当該交換により譲渡した所有隣接土地等の取得価額のうち当該交換差金に対応する部分以外の部分の額として政令で定めるところにより計算した金額 art-37-8/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4/item-1 where an exchange balancing payment was received together with the asset acquired by exchange through the exchange referred to in paragraph (1): the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price of the owned adjacent land, etc. transferred through the exchange other than the portion corresponding to the exchange balancing payment; machine translation, not official **二** 第一項の交換の日において当該交換により譲渡した所有隣接土地等の価額が交換取得資産の価額に等しい場合　当該交換により譲渡した所有隣接土地等の取得価額に相当する金額 art-37-8/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4/item-2 where, on the date of the exchange referred to in paragraph (1), the value of the owned adjacent land, etc. transferred through the exchange is equal to the value of the asset acquired by exchange: the amount equivalent to the acquisition price of the owned adjacent land, etc. transferred through the exchange; machine translation, not official **三** 第一項の交換により交換取得資産を取得した場合（交換差金を支払つた場合に限る。）　当該交換により譲渡した所有隣接土地等の取得価額に当該交換差金の額を加算した金額に相当する金額 art-37-8/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4/item-3 where the asset acquired by exchange was acquired through the exchange referred to in paragraph (1) (limited to the case where an exchange balancing payment was paid): the amount equivalent to the amount obtained by adding the amount of the exchange balancing payment to the acquisition price of the owned adjacent land, etc. transferred through the exchange. machine translation, not official **第五項** 交換取得資産の譲渡に係る事業所得の金額、譲渡所得の金額又は雑所得の金額を計算する場合には、確定申告書に当該交換取得資産の取得価額が前項の規定により計算されている旨及びその計算の明細を記載するものとする。 art-37-8/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-5 When the amount of business income, the amount of capital gains or the amount of miscellaneous income pertaining to the transfer of an asset acquired by exchange is calculated, a statement to the effect that the acquisition price of the asset acquired by exchange has been calculated pursuant to the provisions of the preceding paragraph and the details of the calculation are to be stated in the final return. machine translation, not official **第六項** 第二項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。 art-37-8/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-6 Beyond what is specified in paragraph (2) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-37-8/par-1: 国有財産特別措置法（昭和二十七年法律第二百十九号）第九条第二項 → e-Gov law 327AC0000000219, 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — not held in this collection - art-37-8/par-1: 所得税法第二条第一項第十六号 → 所得税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-16 - art-37-8/par-1: 第三項 → 租税特別措置法 第三十七条の八第三項 (Article 37-8, paragraph (3)), art-37-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-3 - art-37-8/par-1: 第三十二条 → 租税特別措置法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/special-taxation-measures-act/art-32 · https://japanlaw.org/l/332AC0000000026/art-32 - art-37-8/par-1: 第三十一条 → 租税特別措置法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/special-taxation-measures-act/art-31 · https://japanlaw.org/l/332AC0000000026/art-31 - art-37-8/par-1: 第四項 → 租税特別措置法 第三十七条の八第四項 (Article 37-8, paragraph (4)), art-37-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4 - art-37-8/par-1: この項 → 租税特別措置法 第三十七条の八第一項 (Article 37-8, paragraph (1)), art-37-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-1 - art-37-8/par-2: 第三十七条第六項 → 租税特別措置法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/art-37/par-6 - art-37-8/par-2: 前項 → 租税特別措置法 第三十七条の八第一項 (Article 37-8, paragraph (1)), art-37-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-1 - art-37-8/par-2: 第七項 → 租税特別措置法 第三十七条第七項 (Article 37, paragraph (7)), art-37/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-7 · https://japanlaw.org/l/332AC0000000026/art-37/par-7 - art-37-8/par-3: 第五項 → 租税特別措置法 第三十七条の八第五項 (Article 37-8, paragraph (5)), art-37-8/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-5 - art-37-8/par-3: 第三十七条第六項 → 租税特別措置法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/art-37/par-6 - art-37-8/par-3: 次項 → 租税特別措置法 第三十七条の八第四項 (Article 37-8, paragraph (4)), art-37-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4 - art-37-8/par-3: 第一項 → 租税特別措置法 第三十七条の八第一項 (Article 37-8, paragraph (1)), art-37-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-1 - art-37-8/par-3: 前項 → 租税特別措置法 第三十七条の八第二項 (Article 37-8, paragraph (2)), art-37-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-2 - art-37-8/par-4: 次項 → 租税特別措置法 第三十七条の八第五項 (Article 37-8, paragraph (5)), art-37-8/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-5 - art-37-8/par-4: 第一項 → 租税特別措置法 第三十七条の八第一項 (Article 37-8, paragraph (1)), art-37-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-1 - art-37-8/par-4/item-1: 第一項 → 租税特別措置法 第三十七条の八第一項 (Article 37-8, paragraph (1)), art-37-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-1 - art-37-8/par-4/item-2: 第一項 → 租税特別措置法 第三十七条の八第一項 (Article 37-8, paragraph (1)), art-37-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-1 - art-37-8/par-4/item-3: 第一項 → 租税特別措置法 第三十七条の八第一項 (Article 37-8, paragraph (1)), art-37-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-1 - art-37-8/par-5: 前項 → 租税特別措置法 第三十七条の八第四項 (Article 37-8, paragraph (4)), art-37-8/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4 - art-37-8/par-6: 前項 → 租税特別措置法 第三十七条の八第五項 (Article 37-8, paragraph (5)), art-37-8/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-5 - art-37-8/par-6: 第一項 → 租税特別措置法 第三十七条の八第一項 (Article 37-8, paragraph (1)), art-37-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-1 - art-37-8/par-6: 第二項 → 租税特別措置法 第三十七条の八第二項 (Article 37-8, paragraph (2)), art-37-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-2 ## Cited by 19 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第三十一条第一項（長期譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1 - 租税特別措置法 第三十一条の二第四項（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-4 - 租税特別措置法 第三十一条の三第一項（居住用財産を譲渡した場合の長期譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1 - 租税特別措置法 第三十三条第一項（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-1 - 租税特別措置法 第三十三条の三第三項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-3 - 租税特別措置法 第三十五条第二項第一号 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-2/item-1 - 租税特別措置法 第三十五条の二第一項（特定期間に取得をした土地等を譲渡した場合の長期譲渡所得の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-35-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-1 - 租税特別措置法 第三十五条の三第一項（低未利用土地等を譲渡した場合の長期譲渡所得の特別控除） — https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1 - 租税特別措置法 第三十六条の二第一項（特定の居住用財産の買換えの場合の長期譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-36-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1 - 租税特別措置法 第三十七条の四第一項（特定の事業用資産を交換した場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-4/par-1 - 租税特別措置法 第三十七条の八第一項（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-1 - 租税特別措置法 第三十七条の八第二項（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-2 - 租税特別措置法 第三十七条の八第三項（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-3 - 租税特別措置法 第三十七条の八第四項（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4 - 租税特別措置法 第三十七条の八第四項第一号（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4/item-1 - 租税特別措置法 第三十七条の八第四項第二号（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4/item-2 - 租税特別措置法 第三十七条の八第四項第三号（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4/item-3 - 租税特別措置法 第三十七条の八第五項（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-5 - 租税特別措置法 第三十七条の八第六項（特定普通財産とその隣接する土地等の交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-6 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-046, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-047, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07