# 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)（国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置） — address `suppl-4241-16/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-4241-16/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/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
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They are never merged and never substituted for one another.
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### 第十五条（国等に対して重要文化財等を譲渡した場合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 Where Important Cultural Properties, etc. Are Transferred to the State, etc.
caption: machine translation, not official
suppl-4241-16/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-15
**第一項** 新租税特別措置法第四十条の二第二項の規定は、個人が施行日以後に行う同項に規定する重要有形民俗文化財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四十条の二第二項に規定する対象資産の譲渡については、なお従前の例による。
suppl-4241-16/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-15/par-1
The provisions of Article 40-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to transfers of Important Tangible Folk Cultural Properties prescribed in that paragraph made by an individual on or after the Effective Date, and the provisions then in force continue to govern transfers of covered assets prescribed in Article 40-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date.
machine translation, not official
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## 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-20261007T211206-531, 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