# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条 (Supplementary Provisions, Article 67) - 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: 第六十七条 (Supplementary Provisions, Article 67)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4271-9/art-67` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-67 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67 - 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. --- ### 第六十七条（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-4271-9/art-67 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67 **第一項** 新租税特別措置法第三十一条の二（第二項第八号の二に係る部分に限る。）の規定は、個人が附則第一条第十三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-4271-9/art-67/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-1 The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (viii)-2) apply to transfers falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions. machine translation, not official **第二項** 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六号の下欄に係る部分に限る。）の規定は、個人が施行日以後に同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六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同欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前に同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、なお従前の例による。 suppl-4271-9/art-67/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-2 The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (vi) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the Effective Date and that individual acquires assets listed in the right-hand column of that item on or after the Effective Date, and the provisions then in force continue to govern the transfers in the case where an individual transferred assets listed in the left-hand column of item (vi) 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 that column on or after the Effective Date and that individual acquired assets listed in the right-hand column of that item before the Effective Date. machine translation, not official **第三項** 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九号の下欄に係る部分に限る。）の規定は、個人が平成二十七年一月一日以後に同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し、個人が同日前に旧租税特別措置法第三十七条第一項の表の第九号の上欄に掲げる資産の譲渡をした場合及び個人が同日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が同日前に同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、なお従前の例による。 suppl-4271-9/art-67/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-3 The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the right-hand column of item (ix) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after January 1, 2015 and that individual acquires assets listed in the right-hand column of that item on or after that date, and the provisions then in force continue to govern the transfers in the case where an individual transferred assets listed in the left-hand column of item (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation before that date and in the case where an individual transfers assets listed in that column on or after that date and that individual acquired assets listed in the right-hand column of that item before that date. machine translation, not official **第四項** 新租税特別措置法第三十七条第九項、第三十七条の二第二項から第四項まで（新租税特別措置法第三十七条第九項に係る部分に限る。）及び第三十七条の三第二項の規定は、個人が附則第一条第十一号に定める日以後に新租税特別措置法第三十七条第一項の表の第九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-4271-9/art-67/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-67/par-4 The provisions of Article 37, paragraph (9), Article 37-2, paragraphs (2) through (4) (limited to the part pertaining to Article 37, paragraph (9) of the New Act on Special Measures Concerning Taxation) and Article 37-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a transfer in the case where an individual transfers assets listed in the left-hand column of item (ix) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation on or after the date specified in Article 1, item (xi) of the Supplementary Provisions and that individual acquires assets listed in the right-hand column of that item on or after that date. machine translation, not official --- ## Cites - suppl-4271-9/art-67/par-1: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4271-9/art-1/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-13 - suppl-4271-9/art-67/par-4: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4271-9/art-1/par-1/item-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11 ## Cited by 2 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十一号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-11/sub-1 - 租税特別措置法 附則第一条第一項第十三号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-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-20261007T211206-563, 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