# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十一条 (Supplementary Provisions, Article 61) - 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: 第六十一条 (Supplementary Provisions, Article 61)（土地の譲渡等がある場合の特別税率に関する経過措置） — address `suppl-5081-12/art-61` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-61 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-61 - 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. --- ### 第六十一条（土地の譲渡等がある場合の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for the Transfer, etc. of Land caption: machine translation, not official suppl-5081-12/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-61 **第一項** 施行日から附則第一条第十三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六十二条の三第一項及び第九項並びに第六十三条第一項の規定の適用については、これらの規定中「第四十二条の四の二第二項又は第四十二条の五第三項第二号」とあるのは、「第四十二条の四の二第二項」とする。 suppl-5081-12/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-61/par-1 With regard to the application of the provisions of Article 62-3, paragraphs (1) and (9) and Article 63, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "Article 42-4-2, paragraph (2) or Article 42-5, paragraph (3), item (ii)" in those provisions is deemed to be replaced with "Article 42-4-2, paragraph (2)". machine translation, not official --- ## Cites - suppl-5081-12/art-61/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-5081-12/art-1/par-1/item-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-1/par-1/item-13 - suppl-5081-12/art-61/par-1: 新租税特別措置法第六十二条の三第一項 → 租税特別措置法 第六十二条の三第一項 (Article 62-3, paragraph (1)), art-62-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-1 - suppl-5081-12/art-61/par-1: 第九項 → 租税特別措置法 第六十二条の三第九項 (Article 62-3, paragraph (9)), art-62-3/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-62-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-62-3/par-9 - suppl-5081-12/art-61/par-1: 第六十三条第一項 → 租税特別措置法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/art-63/par-1 --- ## 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-20261007T211206-663, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07