# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-3461-22/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-9 - 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. --- ### 第九条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals caption: machine translation, not official suppl-3461-22/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-9 **第一項** 新法第三十七条第一項の表の第二号又は第四号の規定は、それぞれ個人が大気汚染防止法の一部を改正する法律（昭和四十五年法律第百三十四号）又は水質汚濁防止法の施行の日以後に行なうこれらの規定に該当する資産の譲渡に係る所得税について適用し、個人がこれらの法律の施行の日前に行なつた当該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-3461-22/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3461-22/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-9/par-1 The provisions of item (ii) or item (iv) of the table in Article 37, paragraph (1) of the New Act apply to income tax on the transfer of assets falling under those provisions that an individual carries out on or after the date on which the Act Partially Amending the Air Pollution Control Act (Act No. 134 of 1970) or the Water Pollution Prevention Act, respectively, comes into effect, and the provisions then in force continue to govern income tax on the transfer of those assets that an individual carried out before the date on which those Acts came into effect. machine translation, not official --- ## 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-20261007T211206-279, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07