# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十六条 (Supplementary Provisions, Article 76) - 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: 第七十六条 (Supplementary Provisions, Article 76)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4151-8/art-76` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76 - 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. --- ### 第七十六条（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-4151-8/art-76 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76 **第一項** 新租税特別措置法第三十一条の二の規定は、個人が施行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について適用し、個人が施行日前に行った旧租税特別措置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については、なお従前の例による。 suppl-4151-8/art-76/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-1 The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation apply to transfers that an individual makes on or after the Effective Date which fall under the category of transfers for superior residential areas, etc. prescribed in paragraph (1) of that Article, and with regard to transfers that an individual made before the Effective Date which fall under the category of transfers for superior residential areas, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第三十三条第一項第三号、第三十三条の二第一項第二号、第三十三条の三第一項及び第三十四条の三第二項第六号の規定は、個人が附則第一条第四号に定める日以後に行うこれらの規定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三十三条第一項第三号、第三十三条の二第一項第二号、第三十三条の三第一項又は第三十四条の三第二項第六号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-4151-8/art-76/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-2 The provisions of Article 33, paragraph (1), item (iii), Article 33-2, paragraph (1), item (ii), Article 33-3, paragraph (1) and Article 34-3, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in those provisions that an individual makes on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and with regard to transfers of land, etc. prescribed in Article 33, paragraph (1), item (iii), Article 33-2, paragraph (1), item (ii), Article 33-3, paragraph (1) or Article 34-3, paragraph (2), item (vi) 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 **第三項** 附則第一条第四号に定める日以後に独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イ又は同項第二号の事業が施行された場合における新租税特別措置法第三十三条第一項、第三十三条の二第一項、第三十三条の三第一項及び第三十四条の三第二項の規定の適用については、新租税特別措置法第三十三条第一項第三号中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法（昭和四十九年法律第四十三号）第十九条第一項第一号イの事業」と、「第十六条第二項」とあるのは「第十六条第二項及び同法附則第八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旧農用地整備公団法第二十三条第二項」と、新租税特別措置法第三十三条の二第一項第二号中「第十一条第一項第八号の事業」とあるのは「第十一条第一項第八号の事業若しくは同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第二号の事業」と、新租税特別措置法第三十三条の三第一項中「第十一条第一項第七号イの事業」とあるのは「第十一条第一項第七号イの事業、同法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業」と、新租税特別措置法第三十四条の三第二項中「次に掲げる場合」とあるのは「次に掲げる場合及び土地等（旧農用地整備公団法第十九条第一項第一号イに規定する農用地及び当該農用地の上に存する権利に限る。）につき独立行政法人緑資源機構法附則第八条第一項の業務のうち旧農用地整備公団法第十九条第一項第一号イの事業が施行された場合において、当該土地等に係る換地処分により独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十四条の二第四項に規定する清算金（当該土地等について、独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十一条第六項において準用する土地改良法第八条第五項第二号に規定する施設の用若しくは同項第三号に規定する農用地以外の用途に供する土地又は独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の三の二第一項第一号に規定する農用地に供することを予定する土地に充てるため独立行政法人緑資源機構法附則第八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旧農用地整備公団法第二十三条第二項において準用する土地改良法第五十三条の二の二第一項の規定により、地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。）を取得する場合」とする。 suppl-4151-8/art-76/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-3 With regard to the application of the provisions of Article 33, paragraph (1), Article 33-2, paragraph (1), Article 33-3, paragraph (1) and Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation in the case where, on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, a project under Article 19, paragraph (1), item (i), (a) or item (ii) of that paragraph of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 33, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), or a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act (Act No. 43 of 1974) among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "Article 16, paragraph (2)" is deemed to be replaced with "Article 16, paragraph (2) and Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (viii)" in Article 33-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (viii), or a project under Article 19, paragraph (1), item (ii) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", the phrase "project under Article 11, paragraph (1), item (vii), (a)" in Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "project under Article 11, paragraph (1), item (vii), (a), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act among the operations under Article 8, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "the following cases" in Article 34-3, paragraph (2) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "the following cases and the case where, with respect to land, etc. (limited to agricultural land prescribed in Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act and rights existing on that agricultural land), a project under Article 19, paragraph (1), item (i), (a) of the Former Agricultural Land Improvement Public Corporation Act, among the operations under Article 8, paragraph (1) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, has been implemented, and settlement money prescribed in Article 54-2, paragraph (4) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, is acquired through a replotting disposition pertaining to that land, etc. (limited to settlement money paid because, with respect to that land, etc., in order to allocate land to be used for the facilities prescribed in Article 8, paragraph (5), item (ii) of the Land Improvement Act, or for purposes other than agricultural land prescribed in item (iii) of that paragraph, as applied mutatis mutandis pursuant to Article 21, paragraph (6) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, or land planned to be used as agricultural land prescribed in Article 53-3-2, paragraph (1), item (i) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency, the replotted land or the land or part thereof that is to be the subject of that right was determined with its area specially reduced, or the replotted land or the land or part thereof that is to be the subject of that right was not determined, pursuant to the provisions of Article 53-2-2, paragraph (1) of the Land Improvement Act as applied mutatis mutandis pursuant to Article 23, paragraph (2) of the Former Agricultural Land Improvement Public Corporation Act, which remains in force pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act on the Green Resources Agency, Independent Administrative Agency)". machine translation, not official **第四項** 新租税特別措置法第三十四条の二第二項第十九号の規定は、個人が附則第一条第十三号に定める日以後に行う新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-4151-8/art-76/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-4 The provisions of Article 34-2, paragraph (2), item (xix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and with regard to transfers 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 **第五項** 新租税特別措置法第三十四条の二第二項第二十三号の規定は、個人が施行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、個人が施行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-4151-8/art-76/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-5 The provisions of Article 34-2, paragraph (2), item (xxiii) 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 Effective Date, and the provisions then in force continue to govern 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 the Effective Date. machine translation, not official **第六項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十九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-4151-8/art-76/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-76/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-76/par-6 The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (xix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date. machine translation, not official --- ## Cites - suppl-4151-8/art-76/par-2: 附則第一条第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4151-8/art-1/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4 - suppl-4151-8/art-76/par-3: 土地改良法第五十四条の二第四項 → e-Gov law 324AC0000000195, 第五十四条の二第四項 (Article 54-2, paragraph (4)), art-54-2/par-4 — not held in this collection - suppl-4151-8/art-76/par-3: 土地改良法第八条第五項第二号 → e-Gov law 324AC0000000195, 第八条第五項第二号 (Article 8, paragraph (5), item (ii)), art-8/par-5/item-2 — not held in this collection - suppl-4151-8/art-76/par-3: 同項第三号 → e-Gov law 324AC0000000195, 第八条第五項第三号 (Article 8, paragraph (5), item (iii)), art-8/par-5/item-3 — not held in this collection - suppl-4151-8/art-76/par-3: 土地改良法第五十三条の三の二第一項第一号 → e-Gov law 324AC0000000195, 第五十三条の三の二第一項第一号 (Article 53-3-2, paragraph (1), item (i)), art-53-3-2/par-1/item-1 — not held in this collection - suppl-4151-8/art-76/par-3: 土地改良法第五十三条の二の二第一項 → e-Gov law 324AC0000000195, 第五十三条の二の二第一項 (Article 53-2-2, paragraph (1)), art-53-2-2/par-1 — not held in this collection - suppl-4151-8/art-76/par-3: 附則第一条第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4151-8/art-1/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4 - suppl-4151-8/art-76/par-4: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4151-8/art-1/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-13 ## 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四号ヌ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第一条第一項第十三号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-13 - 租税特別措置法 附則第八十六条第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-86/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-20261007T211206-428, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-429, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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