# 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)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-3481-16/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-3481-16/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3481-16/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.

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### 第八条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-16/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-8</sup>

**第一項**  新法第三十二条第二項の規定は、昭和四十九年四月一日以後に同項に規定する株式の譲渡をする場合について適用する。
<sup>suppl-3481-16/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-8/par-1</sup>
The provisions of Article 32, paragraph (2) of the New Act apply in the case where a transfer of shares prescribed in that paragraph is carried out on or after April 1, 1974.
<sup>machine translation, not official</sup>

**第二項**  個人が施行日前に旧法第三十九条第一項の規定に該当する交換をした場合における所得税については、なお従前の例による。
<sup>suppl-3481-16/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-8/par-2</sup>
With regard to income tax in the case where an individual carried out an exchange falling under the provisions of Article 39, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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