# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七条 (Supplementary Provisions, Article 7) - 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: 第七条 (Supplementary Provisions, Article 7)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4091-22/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-7 - 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. --- ### 第七条（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-4091-22/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-7 **第一項** 新租税特別措置法第三十四条の二第二項第二号の規定は、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租税特別措置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-4091-22/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-7/par-1 The provisions of Article 34-2, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation 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 on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第三十四条の二第二項第八号の規定は、個人が密集市街地における防災街区の整備の促進に関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-4091-22/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-7/par-2 The provisions of Article 34-2, paragraph (2), item (viii) of the New Act on Special Measures Concerning Taxation 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 on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect. machine translation, not official **第三項** 新租税特別措置法第三十七条（同条第一項の表の第十八号に係る部分に限る。）の規定は、個人が密集市街地における防災街区の整備の促進に関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-4091-22/art-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-7/par-3 The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (xviii) of the table in paragraph (1) of that Article) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts comes into effect, and that individual acquires assets listed in the right-hand column of that item on or after that date. 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四号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4091-22/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4091-22/art-1/par-1/item-4 --- ## 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-20261007T211206-383, 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