# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — address `suppl-4131-7/art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15 - 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. --- ### 第十五条（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — Adjustment between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Flat-Rate Tax Credit caption: machine translation, not official suppl-4131-7/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15 **第一項** 附則第四条、第五条第一項、第七条、第十一条又は第十二条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、租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第四条、第五条第一項、第七条、第十一条及び第十二条の規定並びに」とする。 suppl-4131-7/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15/par-1 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 Article 4, Article 5, paragraph (1), Article 7, Article 11 or Article 12 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 4, Article 5, paragraph (1), Article 7, Article 11 and Article 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), and". machine translation, not official --- ## Cites - suppl-4131-7/art-15/par-1: 第十二条 → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4131-7/art-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12 - suppl-4131-7/art-15/par-1: 第五条第一項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4131-7/art-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5/par-1 - suppl-4131-7/art-15/par-1: 第七条 → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4131-7/art-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-7 - suppl-4131-7/art-15/par-1: 第十一条 → 租税特別措置法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4131-7/art-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11 - suppl-4131-7/art-15/par-1: 附則第四条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-4131-7/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-4 ## Cited by 2 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一号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-1 - 租税特別措置法 附則第三十九条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/par-1 --- ## 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-20261007T211206-409, 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