# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十条の二 (Article 40-2) - 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: 第四十条の二 (Article 40-2)（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税） — address `art-40-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-40-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-40-2 - 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. --- ### 第四十条の二（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税） — Tax Exemption for Capital Gains in the Case of Transfer of Important Cultural Properties to the State, etc. caption: machine translation, not official art-40-2 · https://japanlaw.org/en/special-taxation-measures-act/art-40-2 · https://japanlaw.org/l/332AC0000000026/art-40-2 **第一項** 個人が、その有する資産（土地を除く。）で、文化財保護法第二十七条第一項の規定により重要文化財として指定されたものを国、独立行政法人国立文化財機構、独立行政法人国立美術館、独立行政法人国立科学博物館、地方公共団体、地方独立行政法人（地方独立行政法人法第二十一条第六号に掲げる業務を主たる目的とするもののうち政令で定めるものに限る。）又は文化財保護法第百九十二条の二第一項に規定する文化財保存活用支援団体（政令で定めるものに限る。以下この条において同じ。）に譲渡した場合（当該文化財保存活用支援団体に譲渡した場合には、政令で定める場合に限る。）の当該譲渡に係る譲渡所得については、所得税を課さない。 art-40-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-40-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-2/par-1 Where an individual has transferred an asset held by the individual (excluding land) that has been designated as an Important Cultural Property pursuant to the provisions of Article 27, paragraph (1) of the Act on Protection of Cultural Properties to the State, the Independent Administrative Institution National Institutes for Cultural Heritage, the Independent Administrative Institution National Museum of Art, the Independent Administrative Institution National Museum of Nature and Science, a local government, a local independent administrative agency (limited to one specified by Cabinet Order among those whose principal purpose is the operations listed in Article 21, item (vi) of the Local Independent Administrative Agency Act), or a cultural property preservation and utilization support organization prescribed in Article 192-2, paragraph (1) of the Act on Protection of Cultural Properties (limited to one specified by Cabinet Order; the same applies hereinafter in this Article) (in the case of a transfer to that cultural property preservation and utilization support organization, limited to the case specified by Cabinet Order), income tax is not imposed on the capital gains pertaining to that transfer. machine translation, not official --- ## Cites - art-40-2/par-1: 文化財保護法第二十七条第一項 → e-Gov law 325AC0100000214, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - art-40-2/par-1: 地方独立行政法人法第二十一条第六号 → e-Gov law 415AC0000000118, 第二十一条第一項第六号 (Article 21, paragraph (1), item (vi)), art-21/par-1/item-6 — not held in this collection - art-40-2/par-1: 文化財保護法第百九十二条の二第一項 → e-Gov law 325AC0100000214, 第百九十二条の二第一項 (Article 192-2, paragraph (1)), art-192-2/par-1 — not held in this collection - art-40-2/par-1: この条 → 租税特別措置法 第四十条の二 (Article 40-2), art-40-2 — https://japanlaw.org/en/special-taxation-measures-act/art-40-2 · https://japanlaw.org/l/332AC0000000026/art-40-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第四十条の二第一項（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-40-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-2/par-1 - 租税特別措置法 附則第四十条第一項（国等に対して重要文化財を譲渡した場合の譲渡所得の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-40/par-1 --- ## 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-20261007T211206-063, 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