# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（給与所得者等が住宅等の譲渡を受けた場合の課税の特例に関する経過措置） — address `suppl-3551-9/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-11 - 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. --- ### 第十一条（給与所得者等が住宅等の譲渡を受けた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Salary Income Earners, etc. Acquire Housing, etc. by Transfer caption: machine translation, not official suppl-3551-9/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-11 **第一項** 旧法第二十九条第一項に規定する給与所得者等が、昭和五十五年十二月三十一日までに、同項に規定する使用者の有する同項に規定する住宅等を使用人である地位に基づき低い価額の対価により譲り受けた場合における経済的利益については、なお従前の例による。 suppl-3551-9/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-11/par-1 With regard to economic benefits in the case where a salary income earner, etc. prescribed in Article 29, paragraph (1) of the Former Act acquired by transfer, by December 31, 1980, housing, etc. prescribed in that paragraph held by an employer prescribed in that paragraph, for consideration at a low price on the basis of the earner's status as an employee, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1/item-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-20261007T211206-310, 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