# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十九条 (Supplementary Provisions, Article 59)
- 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: 第五十九条 (Supplementary Provisions, Article 59)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4261-10/art-59`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59
- 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.
---
### 第五十九条（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-4261-10/art-59 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59
**第一項** 新租税特別措置法第三十一条の二（第二項第九号の二に係る部分に限る。）の規定は、個人が附則第一条第十九号に定める日以後に行う新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適用する。
suppl-4261-10/art-59/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-1
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ix)-2 of that Article) apply to a transfer that falls under the category of a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.
machine translation, not official
**第二項** 新租税特別措置法第三十四条（第二項第四号に係る部分に限る。）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-4261-10/art-59/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-2
The provisions of Article 34 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iv) of that Article) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article made by an individual on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新租税特別措置法第三十四条の二（第二項第十号に係る部分に限る。）の規定は、個人が附則第一条第二十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-4261-10/art-59/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-3
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (x) of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新租税特別措置法第三十四条の二（第二項第二十二号の二に係る部分に限る。）の規定は、個人が附則第一条第十九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する。
suppl-4261-10/art-59/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-4
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxii)-2 of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xix) of the Supplementary Provisions.
machine translation, not official
**第五項** 新租税特別措置法第三十四条の二（第二項第二十五号に係る部分に限る。）の規定は、個人が附則第一条第十八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-4261-10/art-59/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-5
The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxv) of that Article) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation made by an individual on or after the date specified in Article 1, item (xviii) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 新租税特別措置法第三十六条の二の規定は、個人が平成二十六年一月一日以後に行う同条第一項に規定する譲渡資産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三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-4261-10/art-59/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-6
The provisions of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2014, and with regard to a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新租税特別措置法第三十七条から第三十七条の三まで（新租税特別措置法第三十七条第一項（同項の表に係る部分を除く。）に係る部分に限る。）の規定は、個人が施行日以後に行われる現物分配により同表の各号の下欄に掲げる資産の移転を受ける場合における当該各号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行われた現物分配により旧租税特別措置法第三十七条第一項の表の各号の下欄に掲げる資産の移転を受けた場合における当該各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-4261-10/art-59/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-7
The provisions of Articles 37 through 37-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding the part concerning the table in that paragraph)) apply to a transfer of assets listed in the left-hand column of each item of that table in the case where an individual receives by transfer the assets listed in the right-hand column of that item through a distribution in kind made on or after the Effective Date, and with regard to a transfer of assets listed in the left-hand column of each item of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual received by transfer the assets listed in the right-hand column of that item through a distribution in kind made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第八項** 新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第一号から第四号まで、第七号、第八号又は第十号に係る部分に限る。）の規定は、個人が施行日以後に同表の第一号から第四号まで、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が施行日前に旧租税特別措置法第三十七条第一項の表の第一号から第三号まで、第五号、第七号、第八号又は第十号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、第十二項に規定する場合を除き、なお従前の例による。
suppl-4261-10/art-59/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-8
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) through (iv), (vii), (viii) or (x) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets listed in the left-hand column of items (i) through (iv), (vii), (viii) or (x) of that table that an individual makes on or after the Effective Date, in the case where that individual acquires assets listed in the right-hand column of those items on or after the Effective Date, and with regard to transfers in the case where an individual transferred assets listed in the left-hand column of items (i) through (iii), (v), (vii), (viii) or (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date and in the case where an individual transfers assets listed in the left-hand column of those items on or after the Effective Date and that individual acquired assets listed in the right-hand column of those items before the Effective Date, the provisions then in force continue to govern, except in the case prescribed in paragraph (12).
machine translation, not official
**第九項** 施行日が附則第一条第十八号に定める日前である場合には、施行日から同号に定める日の前日までの間における新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第二号及び第七号に係る部分に限る。）の規定の適用については、同表の第二号の下欄中「又は同法第十四条の四第一項に規定する青年等就農計画に係る同項の認定を受けた個人（同号において「認定就農者」という。）の農業」とあるのは「の農業」と、同表の第七号の下欄中「認定農業者又は認定就農者」とあり、及び「認定農業者若しくは認定就農者」とあるのは「認定農業者」とする。
suppl-4261-10/art-59/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-9
If the Effective Date is before the date specified in Article 1, item (xviii) of the Supplementary Provisions, with regard to the application of the provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) and (vii) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) during the period from the Effective Date to the day preceding the date specified in that item, the phrase "agriculture of … or of an individual who has obtained the certification referred to in Article 14-4, paragraph (1) of that Act for a farming plan for young persons, etc. prescribed in that paragraph (referred to as a 'certified new farmer' in that item)" in the right-hand column of item (ii) of that table is deemed to be replaced with "agriculture of …", and the phrase "certified farmer or certified new farmer", in both places where it appears in the right-hand column of item (vii) of that table, with "certified farmer".
machine translation, not official
**第十項** 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四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-4261-10/art-59/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-10
With regard to a transfer of assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第五号に係る部分に限る。）の規定は、個人が附則第一条第二十号に定める日以後に同表の第五号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。
suppl-4261-10/art-59/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-11
The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (v) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets listed in the left-hand column of item (v) of that table that an individual makes on or after the date specified in Article 1, item (xx) of the Supplementary Provisions, in the case where that individual acquires assets listed in the right-hand column of that item on or after that date.
machine translation, not official
**第十二項** 施行日前にその施行の認可をされた密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）による防災街区整備事業に関する都市計画の実施に伴い、個人が施行日以後に旧租税特別措置法第三十七条第一項の表の第八号の下欄に掲げる資産の取得をする場合における同号の上欄に掲げる資産の譲渡については、同条から旧租税特別措置法第三十七条の四まで（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第三十七条第一項及び第四項中「平成二十六年十二月三十一日」とあり、並びに同条第十項中「平成二十五年十二月三十一日」とあるのは「平成二十八年三月三十一日」と、旧租税特別措置法第三十七条の三第二項中「及び第十三条の二の規定」とあるのは「の規定」と、旧租税特別措置法第三十七条の四中「平成二十六年十二月三十一日」とあるのは「平成二十八年三月三十一日」とする。
suppl-4261-10/art-59/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-12
With regard to a transfer of assets listed in the left-hand column of item (viii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an individual acquires, on or after the Effective Date, assets listed in the right-hand column of that item in connection with the implementation of an urban plan concerning a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997) whose implementation was authorized before the Effective Date, the provisions of that Article through Article 37-4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "December 31, 2014" in Article 37, paragraphs (1) and (4) of the Former Act on Special Measures Concerning Taxation and the phrase "December 31, 2013" in paragraph (10) of that Article are deemed to be replaced with "March 31, 2016", the phrase "the provisions of … and Article 13-2" in Article 37-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation with "the provisions of …", and the phrase "December 31, 2014" in Article 37-4 of the Former Act on Special Measures Concerning Taxation with "March 31, 2016".
machine translation, not official
**第十三項** 前項の規定の適用がある場合における新租税特別措置法第三十一条の二、第三十一条の三、第三十四条から第三十四条の三まで、第三十五条、第三十五条の二、第三十六条の二、第三十六条の五、第三十七条の五及び第三十七条の九の五の規定の適用については、新租税特別措置法第三十一条の二第四項中「又は第三十七条の九の五」とあるのは「若しくは第三十七条の九の五又は所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第五十九条第十二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十一条の三第一項中「第三十七条の九の五」とあるのは「第三十七条の九の五の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の九の五」とあるのは「若しくは第三十七条の九の五又は旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十五条第一項中「第三十七条の九の五」とあるのは「第三十七条の九の五の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十五条の二第一項中「又は第三十七条の九の四」とあるのは「若しくは第三十七条の九の四又は旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十六条の二第一項中「又は第三十七条の九の五」とあるのは「若しくは第三十七条の九の五又は旧効力措置法第三十七条若しくは第三十七条の四」と、新租税特別措置法第三十七条の五第一項中「若しくは第三十七条」とあるのは「若しくは第三十七条若しくは旧効力措置法第三十七条」と、新租税特別措置法第三十七条の九の五第一項中「第三十七条の七」とあるのは「第三十七条の七並びに旧効力措置法第三十七条」と、「同法」とあるのは「所得税法」とする。
suppl-4261-10/art-59/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-13
With regard to the application of the provisions of Article 31-2, Article 31-3, Articles 34 through 34-3, Article 35, Article 35-2, Article 36-2, Article 36-5, Article 37-5 and Article 37-9-5 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "or Article 37-9-5" in Article 31-2, paragraph (4) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Article 37-9-5, or Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 59, paragraph (12) of the Supplementary Provisions of that Act (hereinafter referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force')", the phrase "Article 37-9-5" in Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "the provisions of Article 37-9-5 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-5" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-5, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "Article 37-9-5" in Article 35, paragraph (1) of the New Act on Special Measures Concerning Taxation with "the provisions of Article 37-9-5 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-4" in Article 35-2, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-4, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37-9-5" in Article 36-2, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37-9-5, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force", the phrase "or Article 37" in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation with "or Article 37 or Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "Article 37-7" in Article 37-9-5, paragraph (1) of the New Act on Special Measures Concerning Taxation with "Article 37-7 and Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force", and the phrase "that Act" with "the Income Tax Act".
machine translation, not official
---
## Cites
- suppl-4261-10/art-59/par-1: 附則第一条第十九号 → 租税特別措置法 附則第一条第一項第十九号 (Supplementary Provisions, Article 1, paragraph (1), item (xix)), suppl-4261-10/art-1/par-1/item-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-19
- suppl-4261-10/art-59/par-3: 附則第一条第二十号 → 租税特別措置法 附則第一条第一項第二十号 (Supplementary Provisions, Article 1, paragraph (1), item (xx)), suppl-4261-10/art-1/par-1/item-20 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-20
- suppl-4261-10/art-59/par-4: 附則第一条第十九号 → 租税特別措置法 附則第一条第一項第十九号 (Supplementary Provisions, Article 1, paragraph (1), item (xix)), suppl-4261-10/art-1/par-1/item-19 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-19
- suppl-4261-10/art-59/par-5: 附則第一条第十八号 → 租税特別措置法 附則第一条第一項第十八号 (Supplementary Provisions, Article 1, paragraph (1), item (xviii)), suppl-4261-10/art-1/par-1/item-18 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-18
- suppl-4261-10/art-59/par-8: 第十二項 → 租税特別措置法 附則第五十九条第十二項 (Supplementary Provisions, Article 59, paragraph (12)), suppl-4261-10/art-59/par-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-12
- suppl-4261-10/art-59/par-9: 附則第一条第十八号 → 租税特別措置法 附則第一条第一項第十八号 (Supplementary Provisions, Article 1, paragraph (1), item (xviii)), suppl-4261-10/art-1/par-1/item-18 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-18
- suppl-4261-10/art-59/par-11: 附則第一条第二十号 → 租税特別措置法 附則第一条第一項第二十号 (Supplementary Provisions, Article 1, paragraph (1), item (xx)), suppl-4261-10/art-1/par-1/item-20 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-20
- suppl-4261-10/art-59/par-13: 同法第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection
- suppl-4261-10/art-59/par-13: 前項 → 租税特別措置法 附則第五十九条第十二項 (Supplementary Provisions, Article 59, paragraph (12)), suppl-4261-10/art-59/par-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-12
## Cited by
5 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十八号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-18
- 租税特別措置法 附則第一条第一項第十九号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-19 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-19
- 租税特別措置法 附則第一条第一項第二十号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-20 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-20
- 租税特別措置法 附則第五十九条第八項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-8
- 租税特別措置法 附則第五十九条第十三項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-59/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-59/par-13
---
## 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-20261007T211206-550, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-008, 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