# 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)（特定の事業用資産の買換えの場合の譲渡所得の課税の特例に関する経過措置） — address `suppl-4021-13/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-4021-13/art-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/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.

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### 第十一条（特定の事業用資産の買換えの場合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 in the Case of Replacement of Specified Business Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4021-13/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-11</sup>

**第一項**  新法第三十七条第五項の規定は、個人が施行日以後に同項の譲渡をする場合（同項の譲渡をしたものとみなされる場合を含む。）について適用し、個人が施行日前に旧法第三十七条第一項の譲渡をした場合（同項の譲渡をしたものとみなされる場合を含む。）については、なお従前の例による。
<sup>suppl-4021-13/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-11/par-1</sup>
The provisions of Article 37, paragraph (5) of the New Act apply to cases where an individual makes a transfer referred to in that paragraph on or after the Effective Date (including cases where the individual is deemed to have made a transfer referred to in that paragraph), and with regard to cases where an individual made a transfer referred to in Article 37, paragraph (1) of the Former Act before the Effective Date (including cases where the individual is deemed to have made a transfer referred to in that paragraph), 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-20261007T211206-348, 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