# 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-3501-16/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-3501-16/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3501-16/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. --- ### 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 caption: machine translation, not official suppl-3501-16/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-8 **第一項** 新法第三十七条の四の規定は、個人が施行日以後に同条の規定に該当する交換をする場合について適用し、個人が施行日前に旧法第三十七条の四の規定に該当する交換をした場合については、なお従前の例による。 suppl-3501-16/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-8/par-1 The provisions of Article 37-4 of the New Act apply in the case where an individual carries out an exchange falling under the provisions of that Article on or after the Effective Date, and in the case where an individual carried out an exchange falling under the provisions of Article 37-4 of the Former Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三十九条第一項の規定は、昭和五十年一月一日以後に開始した同項に規定する相続又は遺贈により取得した財産の譲渡をした場合について適用し、同日前に開始した当該相続又は遺贈により取得した財産の譲渡をした場合については、なお従前の例による。 suppl-3501-16/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-8/par-2 The provisions of Article 39, paragraph (1) of the New Act apply in the case where property acquired through an inheritance or bequest prescribed in that paragraph that commenced on or after January 1, 1975 has been transferred, and in the case where property acquired through such an inheritance or bequest that commenced before that date has been transferred, the provisions then in force continue to govern. machine translation, not official **第三項** 附則第二十条第二項の規定によりなおその効力を有することとされる旧法第七十条の四第十項の許可を受けて財産を物納した場合については、旧法第四十条の三の規定の例による。 suppl-3501-16/art-8/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-8/par-3 In the case where property has been paid in kind with the permission under Article 70-4, paragraph (10) of the Former Act, which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions, the provisions of Article 40-3 of the Former Act are to govern. machine translation, not official --- ## Cites - suppl-3501-16/art-8/par-3: 附則第二十条第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3501-16/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/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-20261007T211206-292, 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