# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（山林所得に係る森林計画特別控除に関する経過措置） — address `suppl-4241-16/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-11 - 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. --- ### 第十一条（山林所得に係る森林計画特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Forest Plans Pertaining to Timber Income caption: machine translation, not official suppl-4241-16/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-11 **第一項** 新租税特別措置法第三十条の二第一項の規定は、個人が施行日以後に行う同項に規定する伐採又は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条の二第一項に規定する伐採又は譲渡については、なお従前の例による。 suppl-4241-16/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-11/par-1 The provisions of Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to felling or transfer prescribed in that paragraph carried out by an individual on or after the Effective Date, and the provisions then in force continue to govern felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out by an individual before the Effective Date. machine translation, not official **第二項** 個人が施行日以後に行う旧租税特別措置法第三十条の二第一項に規定する森林施業計画に基づく同項に規定する伐採又は譲渡については、新租税特別措置法第三十条の二第一項に規定する森林経営計画に基づく同項に規定する伐採又は譲渡とみなして、同条の規定を適用する。 suppl-4241-16/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-11/par-2 Felling or transfer prescribed in Article 30-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carries out on or after the Effective Date based on a forest operation plan prescribed in that paragraph is deemed to be felling or transfer prescribed in Article 30-2, paragraph (1) of the New Act on Special Measures Concerning Taxation based on a forest management plan prescribed in that paragraph, and the provisions of that Article apply. machine translation, not official --- ## 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-20261007T211206-530, 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