# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十六条 (Supplementary Provisions, Article 36) - 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: 第三十六条 (Supplementary Provisions, Article 36)（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-4161-14/art-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-36 - 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. --- ### 第三十六条（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） — Coordination between Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and Special Provisions on Fixed-Rate Tax Credits caption: machine translation, not official suppl-4161-14/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-36 **第一項** 附則第二十三条、第二十四条又は第二十七条から第三十一条まで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、所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第二十三条、第二十四条及び第二十七条から第三十一条までの規定並びに」とする。 suppl-4161-14/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-36/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. in the case where the provisions of Article 23, Article 24 or Articles 27 through 31 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 Articles 23, 24 and 27 through 31 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), and". machine translation, not official --- ## Cites - suppl-4161-14/art-36/par-1: 第二十七条から第三十一条まで → 租税特別措置法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4161-14/art-27 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27 - suppl-4161-14/art-36/par-1: 第二十七条から第三十一条まで → 租税特別措置法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4161-14/art-29 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-29 - suppl-4161-14/art-36/par-1: 附則第二十三条 → 租税特別措置法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4161-14/art-23 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-23 - suppl-4161-14/art-36/par-1: 第二十七条から第三十一条まで → 租税特別措置法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4161-14/art-31 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-31 - suppl-4161-14/art-36/par-1: 第二十四条 → 租税特別措置法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4161-14/art-24 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-24 - suppl-4161-14/art-36/par-1: 第二十七条から第三十一条まで → 租税特別措置法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4161-14/art-28 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-28 - suppl-4161-14/art-36/par-1: 第二十七条から第三十一条まで → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4161-14/art-30 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4161-14/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-30 --- ## 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-20261007T211206-440, 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