# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十七条の三 (Article 37-3)
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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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: 第三十七条の三 (Article 37-3)（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例） — address `art-37-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-37-3
- Every provision below carries its address and both URLs on the line under it.
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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
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They are never merged and never substituted for one another.
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### 第三十七条の三（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例） — Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer
caption: machine translation, not official
art-37-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-3 · https://japanlaw.org/l/340M50000040011/art-37-3
**第一項** 前条第二項の規定は、法第六十条の三第二項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額について準用する。この場合において、前条第二項第一号中「同条第一項に規定する国外転出（以下この条において「国外転出」という。）の時」とあるのは「法第六十条の三第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する贈与等（以下この条において「贈与等」という。）の時」と、「国外転出の時において有している」とあるのは「贈与等により移転のあつた」と、「当該国外転出の日」とあるのは「その贈与の日又は相続の開始の日」と、同項第二号中「国外転出の時」とあるのは「贈与等の時」と、それぞれ読み替えるものとする。
art-37-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-3/par-1 · https://japanlaw.org/l/340M50000040011/art-37-3/par-1
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (2) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act. In this case, the phrase "the time of the departure from Japan prescribed in paragraph (1) of that Article (hereinafter referred to as 'departure from Japan' in this Article)" in paragraph (2), item (i) of the preceding Article is deemed to be replaced with "the time of the gift or similar transfer prescribed in Article 60-3, paragraph (1) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act (hereinafter referred to as 'gift or similar transfer' in this Article)", the phrase "held at the time of departure from Japan" is deemed to be replaced with "transferred by a gift or similar transfer", the phrase "the date of that departure from Japan" is deemed to be replaced with "the date of that gift or the date of the commencement of the succession", and the phrase "the time of departure from Japan" in item (ii) of that paragraph is deemed to be replaced with "the time of the gift or similar transfer", respectively.
machine translation, not official
**第二項** 前条第四項の規定は、法第六十条の三第三項に規定する財務省令で定めるところにより算出した利益の額又は損失の額に相当する金額について準用する。この場合において、前条第四項第一号中「国外転出の日」とあるのは「贈与の日又は相続の開始の日」と、同項第二号及び第三号中「国外転出の時」とあるのは「贈与、相続又は遺贈の時」と、それぞれ読み替えるものとする。
art-37-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-3/par-2 · https://japanlaw.org/l/340M50000040011/art-37-3/par-2
The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit or loss calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (3) of the Act. In this case, the phrase "the date of departure from Japan" in paragraph (4), item (i) of the preceding Article is deemed to be replaced with "the date of the gift or the date of the commencement of the succession", and the phrase "the time of departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the time of the gift, succession or legacy", respectively.
machine translation, not official
**第三項** 前条第二項の規定は、法第六十条の三第十一項第二号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第三号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、前条第二項中「当該国外転出の日」とあるのは、「その法第六十条の三第十一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）に規定する五年を経過する日」と読み替えるものとする。
art-37-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-3/par-3 · https://japanlaw.org/l/340M50000040011/art-37-3/par-3
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (11), item (ii) of the Act and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order as prescribed in item (iii) of that paragraph. In this case, the phrase "the date of that departure from Japan" in paragraph (2) of the preceding Article is deemed to be replaced with "the day on which five years have elapsed as prescribed in Article 60-3, paragraph (11) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the Act".
machine translation, not official
**第四項** 前条第四項の規定は、法第六十条の三第十一項第五号に規定する財務省令で定めるところにより算出した利益の額に相当する金額及び同項第六号に規定する財務省令で定めるところにより算出した損失の額に相当する金額について準用する。この場合において、前条第四項第一号中「当該国外転出の日」とあるのは「その法第六十条の三第十一項に規定する五年を経過する日（以下この項において「五年経過日」という。）」と、同項第二号及び第三号中「国外転出の時」とあるのは「五年経過日」と読み替えるものとする。
art-37-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-3/par-4 · https://japanlaw.org/l/340M50000040011/art-37-3/par-4
The provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the amount equivalent to the amount of profit calculated as specified by Ministry of Finance Order as prescribed in Article 60-3, paragraph (11), item (v) of the Act and the amount equivalent to the amount of loss calculated as specified by Ministry of Finance Order as prescribed in item (vi) of that paragraph. In this case, the phrase "the date of that departure from Japan" in paragraph (4), item (i) of the preceding Article is deemed to be replaced with "the day on which five years have elapsed as prescribed in Article 60-3, paragraph (11) of the Act (hereinafter referred to as the 'date five years have passed' in this paragraph)", and the phrase "the time of departure from Japan" in items (ii) and (iii) of that paragraph is deemed to be replaced with "the date five years have passed", respectively.
machine translation, not official
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## Cites
- art-37-3/par-1: 前条第二項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2
- art-37-3/par-1: 法第六十条の三第二項 → 所得税法 第六十条の三第二項 (Article 60-3, paragraph (2)), art-60-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-2 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-2
- art-37-3/par-1: 前条第二項第一号 → 所得税法施行規則 第三十七条の二第二項第一号 (Article 37-2, paragraph (2), item (i)), art-37-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2/item-1
- art-37-3/par-1: この条 → 所得税法施行規則 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2 · https://japanlaw.org/l/340M50000040011/art-37-2
- art-37-3/par-1: 法第六十条の三第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-1
- art-37-3/par-1: 同項第二号 → 所得税法施行規則 第三十七条の二第二項第二号 (Article 37-2, paragraph (2), item (ii)), art-37-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2/item-2
- art-37-3/par-2: 前条第四項 → 所得税法施行規則 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-4 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4
- art-37-3/par-2: 法第六十条の三第三項 → 所得税法 第六十条の三第三項 (Article 60-3, paragraph (3)), art-60-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-3
- art-37-3/par-2: 前条第四項第一号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-1
- art-37-3/par-2: 同項第二号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-2
- art-37-3/par-2: 第三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-3
- art-37-3/par-3: 前条第二項 → 所得税法施行規則 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-2
- art-37-3/par-3: 法第六十条の三第十一項第二号 → 所得税法 第六十条の三第十一項第二号 (Article 60-3, paragraph (11), item (ii)), art-60-3/par-11/item-2 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-11/item-2 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11/item-2
- art-37-3/par-3: 同項第三号 → 所得税法 第六十条の三第十一項第三号 (Article 60-3, paragraph (11), item (iii)), art-60-3/par-11/item-3 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-11/item-3 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11/item-3
- art-37-3/par-3: 法第六十条の三第十一項 → 所得税法 第六十条の三第十一項 (Article 60-3, paragraph (11)), art-60-3/par-11 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-11 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11
- art-37-3/par-4: 前条第四項 → 所得税法施行規則 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-4 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4
- art-37-3/par-4: 法第六十条の三第十一項第五号 → 所得税法 第六十条の三第十一項第五号 (Article 60-3, paragraph (11), item (v)), art-60-3/par-11/item-5 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-11/item-5 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11/item-5
- art-37-3/par-4: 同項第六号 → 所得税法 第六十条の三第十一項第六号 (Article 60-3, paragraph (11), item (vi)), art-60-3/par-11/item-6 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-11/item-6 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11/item-6
- art-37-3/par-4: 前条第四項第一号 → 所得税法施行規則 第三十七条の二第四項第一号 (Article 37-2, paragraph (4), item (i)), art-37-2/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-1
- art-37-3/par-4: 法第六十条の三第十一項 → 所得税法 第六十条の三第十一項 (Article 60-3, paragraph (11)), art-60-3/par-11 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-11 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-11
- art-37-3/par-4: 同項第二号 → 所得税法施行規則 第三十七条の二第四項第二号 (Article 37-2, paragraph (4), item (ii)), art-37-2/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-4/item-2 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-2
- art-37-3/par-4: 第三号 → 所得税法施行規則 第三十七条の二第四項第三号 (Article 37-2, paragraph (4), item (iii)), art-37-2/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-4/item-3 · https://japanlaw.org/l/340M50000040011/art-37-2/par-4/item-3
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-025, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-025, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27