# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4101-23/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-10 - 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-4101-23/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-10 **第一項** 新租税特別措置法第三十四条の二第二項第九号及び第十一号の規定は、個人が中心市街地における市街地の整備改善及び商業等の活性化の一体的推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-4101-23/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-10/par-1 The provisions of Article 34-2, paragraph (2), items (ix) and (xi) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the date on which the Act on the Integrated Promotion of the Improvement and Development of Urban Areas and the Revitalization of Commerce, etc. in City Centers comes into effect. machine translation, not official **第二項** 新租税特別措置法第三十六条の六の規定は、個人が平成十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租税特別措置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。この場合において、同日前に同項に規定する譲渡資産の同項に規定する譲渡をした個人が、同日以後に当該譲渡資産と一体として当該個人の居住の用に供されていた家屋又は土地若しくは土地の上に存する権利の譲渡をしたときにおける同条の規定の適用については、同条第四項中「収用交換等による」とあるのは、「平成十年一月一日以後の」とする。 suppl-4101-23/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-10/par-2 The provisions of Article 36-6 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 1998, 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 on Special Measures Concerning Taxation made by an individual before that date. In this case, with regard to the application of the provisions of that Article where an individual who made, before that date, a transfer prescribed in that paragraph of transferred assets prescribed in that paragraph has, on or after that date, transferred a house, or land or a right existing on land, that had been used as that individual's residence together with those transferred assets, the phrase "through expropriation or exchange, etc." in paragraph (4) of that Article is deemed to be replaced with "on or after January 1, 1998". machine translation, not official **第三項** 新租税特別措置法第三十七条及び第三十七条の四の規定は、個人が平成十年一月一日以後に新租税特別措置法第三十七条第一項の表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表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し、個人が同日前に旧租税特別措置法第三十七条第一項の表の上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が同日前に同表の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。 suppl-4101-23/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-23/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-10/par-3 The provisions of Articles 37 and 37-4 of the New Act on Special Measures Concerning Taxation apply to a transfer of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation in the case where an individual makes that transfer on or after January 1, 1998 and that individual acquires assets listed in the right-hand column of that table on or after that date, and the provisions then in force continue to govern those transfers in the case where an individual made a transfer of assets listed in the left-hand column of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual makes a transfer of assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of that table before 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-4101-23/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/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-20261007T211206-388, 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