# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-5051-3/art-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32 - 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. --- ### 第三十二条（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-5051-3/art-32 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32 **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-5051-3/art-32/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-1 The provisions then in force continue to govern a transfer of land, etc. listed in Article 31-2, paragraph (2), item (xii) 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** 新租税特別措置法第三十一条の二第二項（第十三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優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する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又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。 suppl-5051-3/art-32/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-2 The provisions of Article 31-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xiii)) apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, carried out by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, carried out by an individual before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第三十五条の規定は、個人が令和六年一月一日以後に行う同条第三項に規定する対象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三十五条第三項に規定する対象譲渡については、なお従前の例による。 suppl-5051-3/art-32/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-3 The provisions of Article 35 of the New Act on Special Measures Concerning Taxation apply to a covered transfer prescribed in paragraph (3) of that Article carried out by an individual on or after January 1, 2024, and the provisions then in force continue to govern a covered transfer prescribed in Article 35, paragraph (3) of the Former Act on Special Measures Concerning Taxation carried out by an individual before that date. machine translation, not official **第四項** 新租税特別措置法第三十五条の三第二項第二号の規定は、個人が令和五年一月一日以後に行う同条第一項に規定する低未利用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三十五条の三第一項に規定する低未利用土地等の譲渡については、なお従前の例による。 suppl-5051-3/art-32/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-4 The provisions of Article 35-3, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of low-use or unused land, etc. prescribed in paragraph (1) of that Article carried out by an individual on or after January 1, 2023, and the provisions then in force continue to govern a transfer of low-use or unused land, etc. prescribed in Article 35-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out by an individual before that date. machine translation, not official **第五項** 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一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-5051-3/art-32/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-5 The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (i) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation carried out by an individual before the Effective Date. machine translation, not official **第六項** 第十条の規定（附則第一条第四号ニに掲げる改正規定を除く。）による改正後の租税特別措置法（以下この項において「令和五年新措置法」という。）第三十七条から第三十七条の四まで（令和五年新措置法第三十七条第一項の表の第一号、第三号及び第四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、第三号又は第四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。以下この条において同じ。）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、第四号又は第五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、なお従前の例による。 suppl-5051-3/art-32/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-6 The provisions of Articles 37 through 37-4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (excluding the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2023" in this paragraph) (limited to the part pertaining to items (i), (iii) and (iv) of the table in Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2023) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of item (i), (iii) or (iv) of that table on or after the Effective Date and that individual acquires (including constructing and manufacturing; the same applies hereinafter in this Article) 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 those transfers in the case where an individual transferred assets listed in the left-hand column of item (ii), (iv) or (v) 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. machine translation, not official **第七項** 第十条の規定（附則第一条第四号ニに掲げる改正規定に限る。以下この項において同じ。）による改正後の租税特別措置法（以下この項において「令和六年新措置法」という。）第三十七条及び第三十七条の四（令和六年新措置法第三十七条第一項の届出に係る部分に限る。）の規定は、個人が令和六年四月一日以後に同項の表の各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当該各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、個人が同日前に第十条の規定による改正前の租税特別措置法第三十七条第一項の表の各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表の各号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日前に当該各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-5051-3/art-32/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-7 The provisions of Articles 37 and 37-4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 10 (limited to the amending provisions listed in Article 1, item (iv), (d) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended in 2024" in this paragraph) (limited to the part pertaining to the notification under Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended in 2024) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of any item of the table in that paragraph on or after April 1, 2024 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 those transfers in the case where an individual transferred assets listed in the left-hand column of any item of the table in Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 10 before that date and in the case where an individual transfers assets listed in the left-hand column of any item of that table 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 **第八項** 施行日前において旧租税特別措置法第三十七条の五第二項において準用する旧租税特別措置法第三十七条第四項の規定に基づき受けた同項の税務署長の承認は新租税特別措置法第三十七条の五第二項の規定に基づき受けた同項の税務署長の承認と、施行日前において旧租税特別措置法第三十七条の五第二項において準用する旧租税特別措置法第三十七条第四項の規定に基づき同項の税務署長が認定した日は新租税特別措置法第三十七条の五第二項の規定に基づき同項の税務署長が認定した日と、それぞれみなして、同項の規定を適用する。 suppl-5051-3/art-32/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-8 The provisions of Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation apply by deeming the approval of the district director referred to in Article 37, paragraph (4) of the Former Act on Special Measures Concerning Taxation that was received before the Effective Date pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation to be the approval of the district director referred to in Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation received pursuant to the provisions of that paragraph, and the date certified before the Effective Date by the district director referred to in Article 37, paragraph (4) of the Former Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the Former Act on Special Measures Concerning Taxation to be the date certified by the district director referred to in Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph, respectively. machine translation, not official --- ## Cites - suppl-5051-3/art-32/par-2: 第十三号 → 租税特別措置法 第三十一条の二第二項第十三号 (Article 31-2, paragraph (2), item (xiii)), art-31-2/par-2/item-13 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-13 - suppl-5051-3/art-32/par-2: 新租税特別措置法第三十一条の二第二項 → 租税特別措置法 第三十一条の二第二項 (Article 31-2, paragraph (2)), art-31-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2 - suppl-5051-3/art-32/par-2: 同条第一項 → 租税特別措置法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-1 - suppl-5051-3/art-32/par-2: 同条第三項 → 租税特別措置法 第三十一条の二第三項 (Article 31-2, paragraph (3)), art-31-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-31-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-3 - suppl-5051-3/art-32/par-3: 新租税特別措置法第三十五条 → 租税特別措置法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/special-taxation-measures-act/art-35 · https://japanlaw.org/l/332AC0000000026/art-35 - suppl-5051-3/art-32/par-3: 同条第三項 → 租税特別措置法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/art-35/par-3 - suppl-5051-3/art-32/par-4: 同条第一項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1 - suppl-5051-3/art-32/par-4: 新租税特別措置法第三十五条の三第二項第二号 → 租税特別措置法 第三十五条の三第二項第二号 (Article 35-3, paragraph (2), item (ii)), art-35-3/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-35-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-2 - suppl-5051-3/art-32/par-6: 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-5051-3/art-32/par-6: 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-5051-3/art-32/par-6: この条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-5051-3/art-32 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32 - suppl-5051-3/art-32/par-6: 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-5051-3/art-32/par-6: 附則第一条第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5051-3/art-1/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-4 - suppl-5051-3/art-32/par-6: この項 → 租税特別措置法 附則第三十二条第六項 (Supplementary Provisions, Article 32, paragraph (6)), suppl-5051-3/art-32/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-6 - suppl-5051-3/art-32/par-6: 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-5051-3/art-32/par-6: 令和五年新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 - suppl-5051-3/art-32/par-7: 第三十七条 → 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-5051-3/art-32/par-7: この項 → 租税特別措置法 附則第三十二条第七項 (Supplementary Provisions, Article 32, paragraph (7)), suppl-5051-3/art-32/par-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-7 - suppl-5051-3/art-32/par-7: 附則第一条第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5051-3/art-1/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-4 - suppl-5051-3/art-32/par-7: 第三十七条の四 → 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-5051-3/art-32/par-7: 令和六年新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 - suppl-5051-3/art-32/par-8: 新租税特別措置法第三十七条の五第二項 → 租税特別措置法 第三十七条の五第二項 (Article 37-5, paragraph (2)), art-37-5/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-2 ## Cited by 4 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三号ニ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第一条第一項第四号ニ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第三十二条第六項（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-5051-3/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-6 - 租税特別措置法 附則第三十二条第七項（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-5051-3/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-7 --- ## 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-20261007T211206-643, 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