# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Supplementary Provisions, Article 6)
- 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: 第六条 (Supplementary Provisions, Article 6)（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置） — address `suppl-3481-16/art-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6
- 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.
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### 第六条（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Pertaining to Transfer, etc. of Land
caption: machine translation, not official
suppl-3481-16/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6
**第一項** 新法第二十八条の六の規定は、個人が次の各号に掲げる土地の譲渡等（同条第一項に規定する土地の譲渡等をいう。以下この条において同じ。）を当該各号に掲げる日以後に行なう場合について適用する。
suppl-3481-16/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1
The provisions of Article 28-6 of the New Act apply in the case where an individual carries out a transfer, etc. of land listed in the following items (meaning a transfer, etc. of land prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) on or after the date set forth in the respective items.
machine translation, not official
**一** 土地の譲渡等のうち次に掲げるもの この法律の施行の日（以下「施行日」という。）
suppl-3481-16/art-6/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1/item-1
any of the following transfers, etc. of land: the date of enforcement of this Act (hereinafter referred to as the "Effective Date");
machine translation, not official
**イ** 当該個人及びこれと特殊の関係にある者として政令で定める者の間で行なわれる土地の譲渡等
suppl-3481-16/art-6/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1/item-1/sub-1
a transfer, etc. of land carried out between the individual and a person specified by Cabinet Order as a person having a special relationship with the individual;
machine translation, not official
**ロ** 当該個人が施行日以後に取得する新法第二十八条の六第一項に規定する土地等に係る土地の譲渡等（イに掲げる土地の譲渡等に該当するものを除く。）
suppl-3481-16/art-6/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1/item-1/sub-2
a transfer, etc. of land pertaining to land, etc. prescribed in Article 28-6, paragraph (1) of the New Act that the individual acquires on or after the Effective Date (excluding a transfer, etc. of land that falls under (a)).
machine translation, not official
**二** 前号に掲げる土地の譲渡等以外の土地の譲渡等 昭和四十九年四月一日
suppl-3481-16/art-6/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1/item-2
a transfer, etc. of land other than that listed in the preceding item: April 1, 1974.
machine translation, not official
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## Cites
- suppl-3481-16/art-6/par-1: この条 → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-3481-16/art-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6
- suppl-3481-16/art-6/par-1/item-2: 前号 → 租税特別措置法 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-3481-16/art-6/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1/item-1
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第六条第一項（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1
- 租税特別措置法 附則第六条第一項第二号（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-6/par-1/item-2
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## 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-20261007T211206-285, 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