# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十三条 (Supplementary Provisions, Article 63) - 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: 第六十三条 (Supplementary Provisions, Article 63)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-5021-8/art-63` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63 - 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. --- ### 第六十三条（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-5021-8/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63 **第一項** 個人が施行日前に行った旧租税特別措置法第三十一条の二第二項第八号及び第十二号に掲げる土地等の譲渡については、なお従前の例による。 suppl-5021-8/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-1 The provisions then in force continue to govern transfers of land, etc. listed in Article 31-2, paragraph (2), items (viii) and (xii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第一項第三号の二及び第三号の三に係る部分に限る。）の規定は、個人が施行日以後に取得する同項第三号の二又は第三号の三に規定する補償金について適用し、個人が施行日前に取得した旧租税特別措置法第三十三条第一項第三号の二又は第三号の三に規定する補償金については、なお従前の例による。 suppl-5021-8/art-63/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-2 The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (1), items (iii)-2 and (iii)-3 of the New Act on Special Measures Concerning Taxation) apply to compensation prescribed in item (iii)-2 or (iii)-3 of that paragraph that an individual obtains on or after the Effective Date, and the provisions then in force continue to govern compensation prescribed in Article 33, paragraph (1), item (iii)-2 or (iii)-3 of the Former Act on Special Measures Concerning Taxation that an individual obtained before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第二号に係る部分に限る。）の規定は、施行日以後に同号に規定する資産につき収用をし、又は取壊し若しくは除去をしなければならなくなることに伴い個人が取得する同号に規定する対価又は補償金について適用し、施行日前に旧租税特別措置法第三十三条第三項第二号に規定する資産につき収用をし、又は取壊し若しくは除去をしなければならなくなったことに伴い個人が取得した同号に規定する対価又は補償金については、なお従前の例による。 suppl-5021-8/art-63/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-3 The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation) apply to consideration or compensation prescribed in that item that an individual obtains in connection with the expropriation of an asset prescribed in that item, or its becoming necessary to demolish or remove that asset, on or after the Effective Date, and the provisions then in force continue to govern consideration or compensation prescribed in Article 33, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation that an individual obtained in connection with the expropriation of an asset prescribed in that item, or its having become necessary to demolish or remove that asset, before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第三号に係る部分に限る。）の規定は、施行日以後に同号に規定する資産が除却されることに伴い個人が取得する同号に規定する補償金について適用し、施行日前に旧租税特別措置法第三十三条第三項第三号に規定する資産が除却されたことに伴い個人が取得した同号に規定する補償金については、なお従前の例による。 suppl-5021-8/art-63/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-4 The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation) apply to compensation prescribed in that item that an individual obtains in connection with the removal of an asset prescribed in that item on or after the Effective Date, and the provisions then in force continue to govern compensation prescribed in Article 33, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual obtained in connection with the removal of an asset prescribed in that item before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第三十三条及び第三十三条の四（新租税特別措置法第三十三条第三項第四号に係る部分に限る。）の規定は、施行日以後に同号に規定する権利の価値が減少し、又は同号に規定する権利が消滅することに伴い個人が取得する同号に規定する対価又は補償金について適用する。 suppl-5021-8/art-63/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-5 The provisions of Articles 33 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation) apply to consideration or compensation prescribed in that item that an individual obtains in connection with a decrease in the value of a right prescribed in that item, or the extinguishment of a right prescribed in that item, on or after the Effective Date. machine translation, not official **第六項** 新租税特別措置法第三十三条の二及び第三十三条の四（新租税特別措置法第三十三条の二第一項第一号に係る部分に限る。）の規定は、個人が施行日以後に取得する同号に規定する資産又は当該資産に係る配偶者居住権と同種の資産その他のこれらに代わるべき資産について適用し、個人が施行日前に取得した旧租税特別措置法第三十三条の二第一項第一号に規定する資産と同種の資産については、なお従前の例による。 suppl-5021-8/art-63/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-6 The provisions of Articles 33-2 and 33-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 33-2, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation) apply to assets of the same type as the assets prescribed in that item or as the spouse's right of residence pertaining to those assets, or other assets that are to replace them, that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets of the same type as the assets prescribed in Article 33-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date. machine translation, not official **第七項** 新租税特別措置法第三十三条の三第二項及び第三項の規定は、個人が施行日以後に行う同条第二項に規定する資産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三十三条の三第二項に規定する資産の譲渡については、なお従前の例による。 suppl-5021-8/art-63/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-7 The provisions of Article 33-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (2) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 33-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date. machine translation, not official **第八項** 新租税特別措置法第三十三条の三第四項及び第五項の規定は、個人が施行日以後に行う同条第四項に規定する資産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三十三条の三第四項に規定する資産の譲渡については、なお従前の例による。 suppl-5021-8/art-63/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-8 The provisions of Article 33-3, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to transfers of assets prescribed in paragraph (4) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets prescribed in Article 33-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date. machine translation, not official **第九項** 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二号及び第五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二号又は第五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（建設及び製作を含む。以下この項において同じ。）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二号又は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これらの資産の譲渡をし、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、なお従前の例による。 suppl-5021-8/art-63/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-9 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 (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 (ii) or (v) of that table that an individual makes on or after the Effective Date, in the case where that individual acquires (including construction and manufacture; hereinafter the same applies in this paragraph) assets listed in the right-hand column of those items on or after the Effective Date, and the provisions then in force continue to govern transfers in the case where an individual made a transfer of assets listed in the left-hand column of item (ii) or (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 makes a transfer of those assets on or after the Effective Date and that individual acquired assets listed in the right-hand column of those items before the Effective Date. 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-5021-8/art-63/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-10 The provisions then in force continue to govern transfers 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 that an individual made before the Effective Date. machine translation, not official --- ## Cites - suppl-5021-8/art-63/par-2: 新租税特別措置法第三十三条第一項第三号の二 → 租税特別措置法 第三十三条第一項第三号の二 (Article 33, paragraph (1), item (iii-2)), art-33/par-1/item-3-2 — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-3-2 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-2 - suppl-5021-8/art-63/par-2: 第三十三条の四 → 租税特別措置法 第三十三条の四 (Article 33-4), art-33-4 — https://japanlaw.org/en/special-taxation-measures-act/art-33-4 · https://japanlaw.org/l/332AC0000000026/art-33-4 - suppl-5021-8/art-63/par-2: 第三号の三 → 租税特別措置法 第三十三条第一項第三号の三 (Article 33, paragraph (1), item (iii-3)), art-33/par-1/item-3-3 — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-1/item-3-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-3 - suppl-5021-8/art-63/par-2: 新租税特別措置法第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33 - suppl-5021-8/art-63/par-3: 第三十三条の四 → 租税特別措置法 第三十三条の四 (Article 33-4), art-33-4 — https://japanlaw.org/en/special-taxation-measures-act/art-33-4 · https://japanlaw.org/l/332AC0000000026/art-33-4 - suppl-5021-8/art-63/par-3: 新租税特別措置法第三十三条第三項第二号 → 租税特別措置法 第三十三条第四項第二号 (Article 33, paragraph (4), item (ii)), art-33/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-2 - suppl-5021-8/art-63/par-3: 新租税特別措置法第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33 - suppl-5021-8/art-63/par-4: 新租税特別措置法第三十三条第三項第三号 → 租税特別措置法 第三十三条第四項第三号 (Article 33, paragraph (4), item (iii)), art-33/par-4/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-3 - suppl-5021-8/art-63/par-4: 第三十三条の四 → 租税特別措置法 第三十三条の四 (Article 33-4), art-33-4 — https://japanlaw.org/en/special-taxation-measures-act/art-33-4 · https://japanlaw.org/l/332AC0000000026/art-33-4 - suppl-5021-8/art-63/par-4: 新租税特別措置法第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33 - suppl-5021-8/art-63/par-5: 第三十三条の四 → 租税特別措置法 第三十三条の四 (Article 33-4), art-33-4 — https://japanlaw.org/en/special-taxation-measures-act/art-33-4 · https://japanlaw.org/l/332AC0000000026/art-33-4 - suppl-5021-8/art-63/par-5: 新租税特別措置法第三十三条第三項第四号 → 租税特別措置法 第三十三条第四項第四号 (Article 33, paragraph (4), item (iv)), art-33/par-4/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-33/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-4 - suppl-5021-8/art-63/par-5: 新租税特別措置法第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33 - suppl-5021-8/art-63/par-6: 新租税特別措置法第三十三条の二第一項第一号 → 租税特別措置法 第三十三条の二第一項第一号 (Article 33-2, paragraph (1), item (i)), art-33-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-33-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-1/item-1 - suppl-5021-8/art-63/par-6: 新租税特別措置法第三十三条の二 → 租税特別措置法 第三十三条の二 (Article 33-2), art-33-2 — https://japanlaw.org/en/special-taxation-measures-act/art-33-2 · https://japanlaw.org/l/332AC0000000026/art-33-2 - suppl-5021-8/art-63/par-6: 第三十三条の四 → 租税特別措置法 第三十三条の四 (Article 33-4), art-33-4 — https://japanlaw.org/en/special-taxation-measures-act/art-33-4 · https://japanlaw.org/l/332AC0000000026/art-33-4 - suppl-5021-8/art-63/par-7: 新租税特別措置法第三十三条の三第二項 → 租税特別措置法 第三十三条の三第二項 (Article 33-3, paragraph (2)), art-33-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-2 - suppl-5021-8/art-63/par-7: 第三項 → 租税特別措置法 第三十三条の三第三項 (Article 33-3, paragraph (3)), art-33-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-3 - suppl-5021-8/art-63/par-8: 第五項 → 租税特別措置法 第三十三条の三第五項 (Article 33-3, paragraph (5)), art-33-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-5 - suppl-5021-8/art-63/par-8: 新租税特別措置法第三十三条の三第四項 → 租税特別措置法 第三十三条の三第四項 (Article 33-3, paragraph (4)), art-33-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-33-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-4 - suppl-5021-8/art-63/par-9: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-2 · https://japanlaw.org/l/332AC0000000026/art-37-2 - suppl-5021-8/art-63/par-9: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/special-taxation-measures-act/art-37 · https://japanlaw.org/l/332AC0000000026/art-37 - suppl-5021-8/art-63/par-9: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-3 · https://japanlaw.org/l/332AC0000000026/art-37-3 - suppl-5021-8/art-63/par-9: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-4 · https://japanlaw.org/l/332AC0000000026/art-37-4 - suppl-5021-8/art-63/par-9: この項 → 租税特別措置法 附則第六十三条第九項 (Supplementary Provisions, Article 63, paragraph (9)), suppl-5021-8/art-63/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-63/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-9 - suppl-5021-8/art-63/par-9: 新租税特別措置法第三十七条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十三条第九項（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-5021-8/art-63/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-9 --- ## 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-20261007T211206-613, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-614, 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