# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4061-22/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9 - 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. --- ### 第九条（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-4061-22/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9 **第一項** 新法第三十一条の二の規定は、個人が平成六年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が同日前に行った旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。 suppl-4061-22/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9/par-1 The provisions of Article 31-2 of the New Act apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article made by an individual on or after January 1, 1994, and the provisions then in force continue to govern a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article made by an individual before that date. machine translation, not official **第二項** 新法第三十四条第二項第五号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用する。 suppl-4061-22/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9/par-2 The provisions of Article 34, paragraph (2), item (v) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date. machine translation, not official **第三項** 新法第三十四条の二第二項第十号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用する。 suppl-4061-22/art-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9/par-3 The provisions of Article 34-2, paragraph (2), item (x) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date. machine translation, not official **第四項** 新法第三十六条の六第一項、第三項、第四項及び第九項の規定は、個人が平成六年一月一日以後に行う同条第一項に規定する譲渡資産の譲渡について適用し、個人が同日前に行った旧法第三十六条の六第一項に規定する譲渡資産の譲渡については、なお従前の例による。 suppl-4061-22/art-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9/par-4 The provisions of Article 36-6, paragraphs (1), (3), (4) and (9) of the New Act apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 1994, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-6, paragraph (1) of the Former Act made by an individual before that date. machine translation, not official **第五項** 新法第三十九条第一項の規定は、個人が平成六年一月一日以後に同項に規定する相続又は遺贈により取得した資産を同日以後に譲渡した場合について適用し、個人が同日前に旧法第三十九条第一項に規定する相続又は遺贈により取得した資産を譲渡した場合については、なお従前の例による。 suppl-4061-22/art-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4061-22/art-9/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4061-22/art-9/par-5 The provisions of Article 39, paragraph (1) of the New Act apply to the case where an individual transfers, on or after January 1, 1994, assets that the individual acquired on or after that date through inheritance or bequest prescribed in that paragraph, and the provisions then in force continue to govern the case where an individual transfers assets that the individual acquired before that date through inheritance or bequest prescribed in Article 39, paragraph (1) of the Former Act. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十九条第七項（相続開始前三年以内に取得等をした土地等又は建物等についての相続税の課税価格の計算の特例の廃止に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-19/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-19/par-7 --- ## 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-20261007T211206-366, 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