# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Supplementary Provisions, Article 3) - 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: 第三条 (Supplementary Provisions, Article 3)（特定の事業用資産の買換えの場合等の譲渡所得の課税の特例に関する経過措置） — address `suppl-4111-132/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3 - 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. --- ### 第三条（特定の事業用資産の買換えの場合等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, etc. caption: machine translation, not official suppl-4111-132/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3 **第一項** 旧法第三十七条第一項の表の第十九号の上欄に規定する個人が施行日前に行った同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-4111-132/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-1 With regard to transfers of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act that an individual prescribed in that column made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第三十七条第一項の表の第十九号の上欄に規定する個人が施行日から同欄の認定を受けた日以後三年を経過する日までの間に行う同欄に掲げる資産の譲渡については、同条から旧法第三十七条の四まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同欄中「特定事業者の事業革新の円滑化に関する臨時措置法」とあるのは「産業活力再生特別措置法（平成十一年法律第百三十一号）附則第五条の規定による廃止前の特定事業者の事業革新の円滑化に関する臨時措置法（平成七年法律第六十一号。以下この号において「旧事業革新法」という。）」と、「平成十三年三月三十一日まで」とあるのは「産業活力再生特別措置法の施行の日の前日まで」と、「同法」とあるのは「旧事業革新法」と、旧法第三十七条第四項、第五項、第七項及び第八項中「大蔵省令」とあるのは「財務省令」と、旧法第三十七条の三第三項中「第十条の二から第十条の五まで、第十条の七から第十二条の四まで及び第十三条の三から第十六条までの規定」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法第十九条各号に掲げる規定（同法第十三条第一項及び第十三条の二の規定を除く。）」とする。 suppl-4111-132/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-2 With regard to transfers of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act that an individual prescribed in that column makes during the period from the Effective Date to the day on which three years have elapsed from the date on which the individual received the certification referred to in that column, the provisions of that Article through Article 37-4 of the Former Act (limited to the part pertaining to that item) remain in force. In this case, the phrase "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators" in that column is deemed to be replaced with "Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators (Act No. 61 of 1995; hereinafter referred to as the "Former Business Innovation Act" in this item) prior to its repeal by the provisions of Article 5 of the Supplementary Provisions of the Act on Special Measures for Industrial Revitalization (Act No. 131 of 1999)", the phrase "by March 31, 2001" with "by the day before the date on which the Act on Special Measures for Industrial Revitalization comes into effect", the phrase "that Act" with "the Former Business Innovation Act", the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in Article 37, paragraphs (4), (5), (7) and (8) of the Former Act with "財務省令" (Order of the Ministry of Finance, under its present name), and the phrase "the provisions of Articles 10-2 through 10-5, Articles 10-7 through 12-4 and Articles 13-3 through 16" in Article 37-3, paragraph (3) of the Former Act with "the provisions listed in the items of Article 19 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (excluding the provisions of Article 13, paragraph (1) and Article 13-2 of that Act)". machine translation, not official **第三項** 前項の規定の適用がある場合における新法第三十一条の三、第三十四条から第三十四条の三まで、第三十五条、第三十六条の二、第三十六条の五、第三十六条の六、第三十七条の五及び第三十七条の六の規定の適用については、新法第三十一条の三第一項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第三条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法（以下「平成十一年旧法」という。）第三十七条若しくは第三十七条の四の規定」と、新法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二又は平成十一年旧法第三十七条若しくは第三十七条の四」と、新法第三十五条第一項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは平成十一年旧法第三十七条若しくは第三十七条の四の規定」と、新法第三十六条の二第一項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二又は平成十一年旧法第三十七条若しくは第三十七条の四」と、新法第三十七条の五第一項中「若しくは第三十七条」とあるのは「若しくは第三十七条若しくは平成十一年旧法第三十七条」と、新法第三十七条の六第一項各号中「又は」とあるのは「若しくは」と、「の規定の」とあるのは「又は平成十一年旧法第三十七条若しくは第三十七条の四の規定の」とする。 suppl-4111-132/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-3 With regard to the application of the provisions of Article 31-3, Articles 34 through 34-3, Article 35, Article 36-2, Article 36-5, Article 36-6, Article 37-5 and Article 37-6 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "the provisions of Article 37-9-2" in Article 31-3, paragraph (1) of the New Act is deemed to be replaced with "the provisions of Article 37-9-2 or the provisions of Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999) (hereinafter referred to as the '1999 Former Act'), which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act", the phrase "or Article 37-9-2" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of the New Act with "or Article 37-9-2, or Article 37 or Article 37-4 of the 1999 Former Act", the phrase "the provisions of Article 37-9-2" in Article 35, paragraph (1) of the New Act with "the provisions of Article 37-9-2 or the provisions of Article 37 or Article 37-4 of the 1999 Former Act", the phrase "or Article 37-9-2" in Article 36-2, paragraph (1) of the New Act with "or Article 37-9-2, or Article 37 or Article 37-4 of the 1999 Former Act", the phrase "or Article 37" in Article 37-5, paragraph (1) of the New Act with "or Article 37 or Article 37 of the 1999 Former Act", and, in each item of Article 37-6, paragraph (1) of the New Act, the phrase "又は" (or) with "若しくは" (or, joining a smaller group of alternatives), the provisions cited there being deemed to be followed by "or Article 37 or Article 37-4 of the 1999 Former Act". machine translation, not official **第四項** 前三項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号）附則第三条第一項から第三項までの規定並びに」とする。 suppl-4111-132/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-4 With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of the preceding three paragraphs apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 3, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999), and". machine translation, not official --- ## Cites - suppl-4111-132/art-3/par-2: 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4111-132/art-3/par-3: 前項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4111-132/art-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-2 - suppl-4111-132/art-3/par-4: 前三項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4111-132/art-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-1 - suppl-4111-132/art-3/par-4: 前三項 → 租税特別措置法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4111-132/art-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-3 - suppl-4111-132/art-3/par-4: 前三項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4111-132/art-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-132/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五条第三項（中小企業者の機械の特別償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-84/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-84/art-5/par-3 - 租税特別措置法 附則第三条第三項（特定の事業用資産の買換えの場合等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-4111-132/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-3 - 租税特別措置法 附則第三条第四項（特定の事業用資産の買換えの場合等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-4111-132/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-4 - 租税特別措置法 附則第八条第七項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-8/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/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-20261007T211206-401, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-005, 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