# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十九条 (Supplementary Provisions, Article 29) - 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: 第二十九条 (Supplementary Provisions, Article 29)（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-4171-21/art-29` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-29 - 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. --- ### 第二十九条（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 Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate caption: machine translation, not official suppl-4171-21/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-29 **第一項** 附則第十六条、第十七条、第二十一条から第二十三条まで、第二十五条又は前条第一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（平成十七年法律第二十一号）附則第十六条、第十七条、第二十一条から第二十三条まで、第二十五条及び第二十八条第一項の規定並びに」とする。 suppl-4171-21/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-29/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 16, Article 17, Articles 21 through 23, Article 25 or paragraph (1) of the preceding Article 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 16, Article 17, Articles 21 through 23, Article 25 and Article 28, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005), and". machine translation, not official --- ## Cites - suppl-4171-21/art-29/par-1: 第二十一条から第二十三条まで → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4171-21/art-21 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-21 - suppl-4171-21/art-29/par-1: 第二十五条 → 租税特別措置法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4171-21/art-25 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-25 - suppl-4171-21/art-29/par-1: 前条第一項 → 租税特別措置法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4171-21/art-28/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-28/par-1 - suppl-4171-21/art-29/par-1: 附則第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4171-21/art-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-16 - suppl-4171-21/art-29/par-1: 第二十一条から第二十三条まで → 租税特別措置法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4171-21/art-22 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-22 - suppl-4171-21/art-29/par-1: 第二十一条から第二十三条まで → 租税特別措置法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4171-21/art-23 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-23 - suppl-4171-21/art-29/par-1: 第十七条 → 租税特別措置法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4171-21/art-17 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4171-21/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-17 --- ## 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-20261007T211206-448, 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