# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Supplementary Provisions, Article 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: 第八条 (Supplementary Provisions, Article 8)（個人に関するその他の経過規定） — address `suppl-3361-40/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-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. --- ### 第八条（個人に関するその他の経過規定） — Other Transitional Provisions Concerning Individuals caption: machine translation, not official suppl-3361-40/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8 **第一項** suppl-3361-40/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-1 **第二項** 新法第三十一条（同法第三十二条第二項において準用する場合を含む。）及び第三十三条の二第二項の規定は、昭和三十六年一月一日以後に新法第三十一条第一項又は第三十二条第一項の規定に該当することとなつた個人のこれらの規定に規定する資産の譲渡（消滅を含む。以下この項において同じ。）に係る所得税について適用し、同日前に旧法第三十一条第一項又は第三十二条第一項の規定に該当することとなつた個人のこれらの規定に規定する資産の譲渡に係る所得税については、なお従前の例による。 suppl-3361-40/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-2 The provisions of Article 31 of the New Act (including as applied mutatis mutandis pursuant to Article 32, paragraph (2) of that Act) and Article 33-2, paragraph (2) of the New Act apply to income tax on the transfer (including extinction; the same applies hereinafter in this paragraph) of assets prescribed in those provisions by an individual who has come to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (1) of the New Act on or after January 1, 1961, and the provisions then in force continue to govern income tax on the transfer of assets prescribed in those provisions by an individual who came to fall under the provisions of Article 31, paragraph (1) or Article 32, paragraph (1) of the Former Act before that date. machine translation, not official **第三項** 新法第三十三条の二第三項の規定は、施行日以後に同条第一項各号に掲げる場合に該当することとなつた場合における同項に規定する者の納付すべき所得税額に係る利子税額について適用する。 suppl-3361-40/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-3 The provisions of Article 33-2, paragraph (3) of the New Act apply to the amount of interest tax on the amount of income tax payable by a person prescribed in paragraph (1) of that Article where any of the cases listed in the items of that paragraph has arisen on or after the Effective Date. machine translation, not official **第四項** 新法第四十一条の七の規定は、施行日以後に所得税法の施行地に居所を有することとなる同条第一項に規定する非居住者について適用する。 suppl-3361-40/art-8/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-4 The provisions of Article 41-7 of the New Act apply to a nonresident prescribed in paragraph (1) of that Article who comes to have a residence in the area where the Income Tax Act is in force on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3361-40/art-8/par-2: この項 → 租税特別措置法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-3361-40/art-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第八条第二項（個人に関するその他の経過規定） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3361-40/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3361-40/art-8/par-2 --- ## 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-20261007T211206-260, 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