# 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-4081-17/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-4081-17/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-17/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-4081-17/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9 **第一項** 新法第三十一条の規定は、個人が平成八年一月一日以後に行う同条第一項に規定する土地等又は建物等の譲渡について適用し、個人が同日前に行った旧法第三十一条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。 suppl-4081-17/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-1 The provisions of Article 31 of the New Act apply to a transfer of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1996, and with regard to a transfer of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act that an individual made before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第三十一条の二の規定は、個人が平成九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-4081-17/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-2 The provisions of Article 31-2 of the New Act apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual makes on or after January 1, 1997, and with regard to a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual made before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第三十四条第三項の規定は、個人が平成九年一月一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-4081-17/art-9/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-3 The provisions of Article 34, paragraph (3) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1997. machine translation, not official **第四項** 新法第三十四条の二第二項第七号の規定は、個人が幹線道路の沿道の整備に関する法律等の一部を改正する法律の施行の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-4081-17/art-9/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-4 The provisions of Article 34-2, paragraph (2), item (vii) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect. machine translation, not official **第五項** 新法第三十四条の二第三項の規定は、個人が平成九年一月一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し、個人が同日前に行った旧法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。 suppl-4081-17/art-9/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-5 The provisions of Article 34-2, paragraph (3) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 1997, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before that date, the provisions then in force continue to govern. machine translation, not official **第六項** 施行日から附則第一条第六号に定める日の前日までの間における新法第三十七条第一項、第三項及び第四項（新法第三十七条の五第二項において準用する場合を含む。）並びに第三十七条の四の規定の適用については、これらの規定中「同表の第二十号」とあるのは、「同表の第十九号」とする。 suppl-4081-17/art-9/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-6 With regard to the application of the provisions of Article 37, paragraphs (1), (3) and (4) of the New Act (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act) and Article 37-4 of the New Act during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xx) of that table" in those provisions is deemed to be replaced with "item (xix) of that table". machine translation, not official **第七項** 新法第三十七条（同条第一項の表の第十七号に係る部分に限る。）の規定は、個人が幹線道路の沿道の整備に関する法律等の一部を改正する法律の施行の日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。 suppl-4081-17/art-9/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-7 The provisions of Article 37 of the New Act (limited to the part relating to item (xvii) of the table in paragraph (1) of that Article) apply to a transfer of the assets listed in the left-hand column of that item in the case where an individual makes that transfer on or after the date on which the Act Partially Amending the Act on Improvement of Areas Along Trunk Roads, etc. comes into effect and that individual acquires the assets listed in the right-hand column of that item on or after that date. machine translation, not official **第八項** 新法第三十七条（同条第一項の表の第十九号に係る部分に限る。）の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条第一項の表の第十八号の上欄に掲げる資産の譲渡については、なお従前の例による。 suppl-4081-17/art-9/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-8 The provisions of Article 37 of the New Act (limited to the part relating to item (xix) of the table in paragraph (1) of that Article) apply to a transfer of the assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and with regard to a transfer of the assets listed in the left-hand column of item (xviii) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第九項** 施行日から附則第一条第六号に定める日の前日までの間における前項の規定の適用については、同項中「第十九号」とあるのは、「第十八号」とする。 suppl-4081-17/art-9/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-9 With regard to the application of the provisions of the preceding paragraph during the period from the Effective Date to the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "item (xix)" in that paragraph is deemed to be replaced with "item (xviii)". machine translation, not official --- ## Cites - suppl-4081-17/art-9/par-6: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4081-17/art-1/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-6 - suppl-4081-17/art-9/par-9: 前項 → 租税特別措置法 附則第九条第八項 (Supplementary Provisions, Article 9, paragraph (8)), suppl-4081-17/art-9/par-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-8 - suppl-4081-17/art-9/par-9: 附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4081-17/art-1/par-1/item-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-6 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-6 - 租税特別措置法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-1/par-1/item-8 - 租税特別措置法 附則第九条第九項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4081-17/art-9/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-9/par-9 --- ## 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-20261007T211206-378, 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