# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十三条の三 (Article 33-3)

- 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: 第三十三条の三 (Article 33-3)（換地処分等に伴い資産を取得した場合の課税の特例） — address `art-33-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-33-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-33-3
- 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.

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### 第三十三条の三（換地処分等に伴い資産を取得した場合の課税の特例） — Special Provisions on Taxation in the Case of Acquisition of Assets Due to Replotting Disposition, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-33-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3 · https://japanlaw.org/l/332AC0000000026/art-33-3</sup>

    **第一項**  個人が、その有する土地等につき土地区画整理法による土地区画整理事業、新都市基盤整備法による土地整理、土地改良法による土地改良事業又は大都市地域住宅等供給促進法による住宅街区整備事業が施行された場合において、当該土地等に係る換地処分により土地等又は土地区画整理法第九十三条第一項、第二項、第四項若しくは第五項に規定する建築物の一部及びその建築物の存する土地の共有持分、大都市地域住宅等供給促進法第七十四条第一項に規定する施設住宅の一部等若しくは大都市地域住宅等供給促進法第九十条第二項に規定する施設住宅若しくは施設住宅敷地に関する権利を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、換地処分により譲渡した土地等（土地等とともに清算金を取得した場合又は中心市街地の活性化に関する法律（平成十年法律第九十二号）第十六条第一項、高齢者、障害者等の移動等の円滑化の促進に関する法律（平成十八年法律第九十一号）第三十九条第一項、都市の低炭素化の促進に関する法律（平成二十四年法律第八十四号）第十九条第一項、大都市地域住宅等供給促進法第二十一条第一項若しくは地方拠点都市地域の整備及び産業業務施設の再配置の促進に関する法律（平成四年法律第七十六号）第二十八条第一項の規定による保留地が定められた場合には、当該譲渡した土地等のうち当該清算金の額又は当該保留地の対価の額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。
    <sup>art-33-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-1</sup>
    Where a land readjustment project under the Land Readjustment Act, land consolidation under the Act on Development of Infrastructures for New Cities, a land improvement project under the Land Improvement Act, or a residential block improvement project under the Urban Housing Supply Promotion Act has been implemented with regard to land, etc. that an individual owns, and the individual has acquired, through a replotting disposition pertaining to that land, etc., land, etc., or a part of a building prescribed in Article 93, paragraph (1), (2), (4) or (5) of the Land Readjustment Act and a share of co-ownership of the land on which the building stands, a part, etc. of the facility housing prescribed in Article 74, paragraph (1) of the Urban Housing Supply Promotion Act, or rights concerning the facility housing or the site of the facility housing prescribed in Article 90, paragraph (2) of the Urban Housing Supply Promotion Act, then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the land, etc. transferred through the replotting disposition (where settlement money has been acquired together with land, etc., or where reserved land has been designated pursuant to the provisions of Article 16, paragraph (1) of the Act on Vitalization in City Center (Act No. 92 of 1998), Article 39, paragraph (1) of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. (Act No. 91 of 2006), Article 19, paragraph (1) of the Act on Promotion of Low-Carbon Cities (Act No. 84 of 2012), Article 21, paragraph (1) of the Urban Housing Supply Promotion Act, or Article 28, paragraph (1) of the Act on Comprehensive Development of Regional Core Cities with Relocation of Office-Work Function (Act No. 76 of 1992), the part of the transferred land, etc. specified by Cabinet Order as the part other than the part corresponding to the amount of the settlement money or the amount of the consideration for the reserved land) is deemed not to have been transferred.
    <sup>machine translation, not official</sup>

    **第二項**  個人が、その有する資産につき都市再開発法による第一種市街地再開発事業が施行された場合において当該資産に係る権利変換により施設建築物の一部を取得する権利若しくは施設建築物の一部についての借家権を取得する権利及び施設建築敷地若しくはその共有持分若しくは地上権の共有持分（当該資産に係る権利変換が同法第百十条第一項又は第百十条の二第一項の規定により定められた権利変換計画において定められたものである場合には、施設建築敷地に関する権利又は施設建築物に関する権利を取得する権利）若しくは個別利用区内の宅地若しくはその使用収益権を取得したとき、又はその有する資産が同法による第二種市街地再開発事業の施行に伴い買い取られ、若しくは収用された場合において同法第百十八条の十一第一項の規定によりその対償として同項に規定する建築施設の部分の給付（当該給付が同法第百十八条の二十五の三第一項の規定により定められた管理処分計画において定められたものである場合には、施設建築敷地又は施設建築物に関する権利の給付）を受ける権利を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該権利変換又は買取り若しくは収用により譲渡した資産（当該給付を受ける権利とともに補償金等を取得した場合には、当該譲渡した資産のうち当該補償金等の額に対応する部分以外のものとして政令で定める部分。次項及び次条第一項において「旧資産」という。）の譲渡がなかつたものとみなす。
    <sup>art-33-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-2</sup>
    Where a type 1 urban redevelopment project under the Urban Renewal Act has been implemented with regard to assets that an individual owns, and the individual has acquired, through a rights conversion pertaining to those assets, a right to acquire a part of a facility building or a right to acquire a building lease right for a part of a facility building, and a facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right (where the rights conversion pertaining to those assets is one set forth in a rights conversion plan established pursuant to the provisions of Article 110, paragraph (1) or Article 110-2, paragraph (1) of that Act, a right to acquire rights concerning a facility building site or rights concerning a facility building), or residential land within an individual use zone or a right to use and profit therefrom, or where assets that an individual owns have been purchased or expropriated in connection with the implementation of a type 2 urban redevelopment project under that Act and the individual has acquired, as consideration therefor, a right to receive the grant of a portion of a building facility prescribed in Article 118-11, paragraph (1) of that Act pursuant to the provisions of that paragraph (where the grant is one set forth in a management and disposal plan established pursuant to the provisions of Article 118-25-3, paragraph (1) of that Act, the grant of rights concerning a facility building site or a facility building), then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the rights conversion or the purchase or expropriation (where compensation, etc. has been acquired together with the right to receive the grant, the part of the transferred assets specified by Cabinet Order as the part other than the part corresponding to the amount of the compensation, etc.; referred to as "former assets" in the following paragraph and paragraph (1) of the following Article) are deemed not to have been transferred.
    <sup>machine translation, not official</sup>

    **第三項**  前項の規定の適用を受けた場合において、同項の施設建築物の一部を取得する権利若しくは施設建築物の一部についての借家権を取得する権利（都市再開発法第百十条第一項又は第百十条の二第一項の規定により定められた権利変換計画に係る施設建築物に関する権利を取得する権利を含む。）若しくは前項に規定する給付を受ける権利につき譲渡、相続（限定承認に係るものに限る。以下この条、第三十三条の六、第三十六条の四、第三十七条の三、第三十七条の六及び第三十七条の八第四項において同じ。）、遺贈（法人に対するもの並びに公益信託に関する法律第二条第一項第一号に規定する公益信託（以下この項において「公益信託」という。）の受託者である個人に対するもの（その信託財産とするためのものに限る。）及び個人に対する包括遺贈のうち限定承認に係るものに限る。以下この条、第三十三条の六、第三十六条の四、第三十七条の三、第三十七条の六及び第三十七条の八第四項において同じ。）若しくは贈与（法人に対するもの及び公益信託の受託者である個人に対するもの（その信託財産とするためのものに限る。）に限る。以下この条、第三十三条の六、第三十六条の四、第三十七条の三、第三十七条の六及び第三十七条の八第四項において同じ。）があつたとき、又は前項に規定する建築施設の部分（都市再開発法第百十八条の二十五の三第一項の規定により定められた管理処分計画に係る施設建築敷地又は施設建築物に関する権利を含む。）につき同法第百十八条の五第一項の規定による譲受け希望の申出の撤回があつたとき（同法第百十八条の十二第一項又は第百十八条の十九第一項の規定により譲受け希望の申出を撤回したものとみなされる場合を含む。）は、政令で定めるところにより、当該譲渡、相続、遺贈若しくは贈与又は譲受け希望の申出の撤回のあつた日若しくは同法第百十八条の十二第一項若しくは第百十八条の十九第一項の規定によりその撤回があつたものとみなされる日において旧資産の譲渡、相続、遺贈若しくは贈与又は収用等による譲渡があつたものとみなして第二十八条の四、第三十一条、第三十二条若しくは第三十三条又は所得税法第二十七条、第三十三条、第三十五条、第四十条若しくは第五十九条の規定を適用し、前項の施設建築物の一部を取得する権利及び施設建築敷地若しくはその共有持分若しくは地上権の共有持分（都市再開発法第百十条の二第一項の規定により定められた権利変換計画に係る施設建築敷地に関する権利又は施設建築物に関する権利を取得する権利を含む。）若しくは個別利用区内の宅地若しくはその使用収益権又は前項に規定する給付を受ける権利につき都市再開発法第百四条第一項（同法第百十条の二第六項又は第百十一条の規定により読み替えて適用される場合を含む。）又は第百十八条の二十四（同法第百十八条の二十五の三第三項の規定により読み替えて適用される場合を含む。）の規定によりこれらの規定に規定する差額に相当する金額の交付を受けることとなつたときは、そのなつた日において旧資産のうち当該金額に対応するものとして政令で定める部分につき収用等による譲渡があつたものとみなして第三十三条の規定を適用する。
    <sup>art-33-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-3</sup>
    Where the provisions of the preceding paragraph have been applied, if a transfer, inheritance (limited to inheritance involving qualified acceptance; hereinafter the same applies in this Article, Article 33-6, Article 36-4, Article 37-3, Article 37-6, and Article 37-8, paragraph (4)), legacy (limited to legacy to a corporation, legacy to an individual who is the trustee of a public interest trust prescribed in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (hereinafter referred to in this paragraph as a "public interest trust") (limited to legacy for the purpose of making it trust property), and universal legacy to an individual involving qualified acceptance; hereinafter the same applies in this Article, Article 33-6, Article 36-4, Article 37-3, Article 37-6, and Article 37-8, paragraph (4)) or gift (limited to gift to a corporation and gift to an individual who is the trustee of a public interest trust (limited to gift for the purpose of making it trust property); hereinafter the same applies in this Article, Article 33-6, Article 36-4, Article 37-3, Article 37-6, and Article 37-8, paragraph (4)) has been made with regard to the right to acquire a part of a facility building or the right to acquire a building lease right for a part of a facility building referred to in that paragraph (including a right to acquire rights concerning a facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 110, paragraph (1) or Article 110-2, paragraph (1) of the Urban Renewal Act) or the right to receive the grant prescribed in the preceding paragraph, or if an offer of a wish to acquire under the provisions of Article 118-5, paragraph (1) of the Urban Renewal Act has been withdrawn with regard to the portion of a building facility prescribed in the preceding paragraph (including rights concerning a facility building site or a facility building pertaining to a management and disposal plan established pursuant to the provisions of Article 118-25-3, paragraph (1) of that Act) (including where the offer of a wish to acquire is deemed to have been withdrawn pursuant to the provisions of Article 118-12, paragraph (1) or Article 118-19, paragraph (1) of that Act), then, pursuant to the provisions of Cabinet Order, the provisions of Article 28-4, Article 31, Article 32 or Article 33 of this Act, or Article 27, Article 33, Article 35, Article 40 or Article 59 of the Income Tax Act apply by deeming that a transfer, inheritance, legacy or gift of the former assets, or a transfer of the former assets through expropriation, etc., has been made on the date of the transfer, inheritance, legacy or gift or of the withdrawal of the offer of a wish to acquire, or on the date on which the withdrawal is deemed to have been made pursuant to the provisions of Article 118-12, paragraph (1) or Article 118-19, paragraph (1) of the Urban Renewal Act; and where an amount equivalent to the difference prescribed in Article 104, paragraph (1) of the Urban Renewal Act (including as applied with the deemed replacement of terms pursuant to the provisions of Article 110-2, paragraph (6) or Article 111 of that Act) or Article 118-24 of that Act (including as applied with the deemed replacement of terms pursuant to the provisions of Article 118-25-3, paragraph (3) of that Act) has come to be granted pursuant to those provisions with regard to the right to acquire a part of a facility building and a facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right referred to in the preceding paragraph (including a right to acquire rights concerning a facility building site or rights concerning a facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 110-2, paragraph (1) of the Urban Renewal Act), or residential land within an individual use zone or a right to use and profit therefrom, or the right to receive the grant prescribed in the preceding paragraph, the provisions of Article 33 apply by deeming that a transfer through expropriation, etc. has been made, on the day on which it has come to be so granted, with regard to the part of the former assets specified by Cabinet Order as corresponding to that amount.
    <sup>machine translation, not official</sup>

    **第四項**  個人が、その有する資産につき密集市街地における防災街区の整備の促進に関する法律による防災街区整備事業が施行された場合において、当該資産に係る権利変換により防災施設建築物の一部を取得する権利若しくは防災施設建築物の一部についての借家権を取得する権利及び防災施設建築敷地若しくはその共有持分若しくは地上権の共有持分（当該資産に係る権利変換が同法第二百五十五条第一項又は第二百五十七条第一項の規定により定められた権利変換計画において定められたものである場合には、防災施設建築敷地に関する権利又は防災施設建築物に関する権利を取得する権利）又は個別利用区内の宅地若しくはその使用収益権を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該権利変換により譲渡した資産（次項及び次条第一項において「防災旧資産」という。）の譲渡がなかつたものとみなす。
    <sup>art-33-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-4</sup>
    Where a disaster prevention block improvement project under the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts has been implemented with regard to assets that an individual owns, and the individual has acquired, through a rights conversion pertaining to those assets, a right to acquire a part of a disaster prevention facility building or a right to acquire a building lease right for a part of a disaster prevention facility building, and a disaster prevention facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right (where the rights conversion pertaining to those assets is one set forth in a rights conversion plan established pursuant to the provisions of Article 255, paragraph (1) or Article 257, paragraph (1) of that Act, a right to acquire rights concerning a disaster prevention facility building site or rights concerning a disaster prevention facility building), or residential land within an individual use zone or a right to use and profit therefrom, then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the rights conversion (referred to as "former assets in a disaster prevention project" in the following paragraph and paragraph (1) of the following Article) are deemed not to have been transferred.
    <sup>machine translation, not official</sup>

    **第五項**  前項の規定の適用を受けた場合において、同項の防災施設建築物の一部を取得する権利又は防災施設建築物の一部についての借家権を取得する権利（密集市街地における防災街区の整備の促進に関する法律第二百五十五条第一項又は第二百五十七条第一項の規定により定められた権利変換計画に係る防災施設建築物に関する権利を取得する権利を含む。）につき譲渡、相続、遺贈又は贈与があつたときは、政令で定めるところにより、当該譲渡、相続、遺贈又は贈与のあつた日において防災旧資産の譲渡、相続、遺贈又は贈与があつたものとみなして第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条、第三十五条、第四十条若しくは第五十九条の規定を適用し、前項の防災施設建築物の一部を取得する権利及び防災施設建築敷地若しくはその共有持分若しくは地上権の共有持分（密集市街地における防災街区の整備の促進に関する法律第二百五十五条第一項の規定により定められた権利変換計画に係る防災施設建築敷地に関する権利又は防災施設建築物に関する権利を取得する権利を含む。）又は個別利用区内の宅地若しくはその使用収益権につき密集市街地における防災街区の整備の促進に関する法律第二百四十八条第一項（政令で定める規定により読み替えて適用される場合を含む。）の規定により同項に規定する差額に相当する金額の交付を受けることとなつたときは、そのなつた日において防災旧資産のうち当該金額に対応するものとして政令で定める部分につき収用等による譲渡があつたものとみなして第三十三条の規定を適用する。
    <sup>art-33-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-5</sup>
    Where the provisions of the preceding paragraph have been applied, if a transfer, inheritance, legacy or gift has been made with regard to the right to acquire a part of a disaster prevention facility building or the right to acquire a building lease right for a part of a disaster prevention facility building referred to in that paragraph (including a right to acquire rights concerning a disaster prevention facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 255, paragraph (1) or Article 257, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts), then, pursuant to the provisions of Cabinet Order, the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33, Article 35, Article 40 or Article 59 of the Income Tax Act apply by deeming that a transfer, inheritance, legacy or gift of the former assets in a disaster prevention project has been made on the date of the transfer, inheritance, legacy or gift; and where an amount equivalent to the difference prescribed in Article 248, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (including as applied with the deemed replacement of terms pursuant to provisions specified by Cabinet Order) has come to be granted pursuant to the provisions of that paragraph with regard to the right to acquire a part of a disaster prevention facility building and a disaster prevention facility building site or a share of co-ownership thereof or a share of co-ownership of a superficies right referred to in the preceding paragraph (including a right to acquire rights concerning a disaster prevention facility building site or rights concerning a disaster prevention facility building pertaining to a rights conversion plan established pursuant to the provisions of Article 255, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts), or residential land within an individual use zone or a right to use and profit therefrom, the provisions of Article 33 apply by deeming that a transfer through expropriation, etc. has been made, on the day on which it has come to be so granted, with regard to the part of the former assets in a disaster prevention project specified by Cabinet Order as corresponding to that amount.
    <sup>machine translation, not official</sup>

    **第六項**  個人が、その有する資産（政令で定めるものに限る。以下この項において同じ。）につきマンションの再生等の円滑化に関する法律第二条第一項第十号に規定するマンション再生事業が施行された場合において、当該資産に係る同法の権利変換により同項第十四号に規定する再生後マンションに関する権利を取得する権利又は当該再生後マンションに係る敷地利用権（同項第三十五号に規定する敷地利用権をいう。）を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該権利変換により譲渡した資産（次項において「変換前資産」という。）の譲渡がなかつたものとみなす。
    <sup>art-33-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-6</sup>
    Where a condominium regeneration project prescribed in Article 2, paragraph (1), item (x) of the Act on Facilitation of the Regeneration, etc. of Condominiums has been implemented with regard to assets that an individual owns (limited to those specified by Cabinet Order; hereinafter the same applies in this paragraph), and the individual has acquired, through a rights conversion under that Act pertaining to those assets, a right to acquire rights concerning the post-regeneration condominium prescribed in item (xiv) of that paragraph or a right to use the site pertaining to that post-regeneration condominium (meaning the right to use the site prescribed in item (xxxv) of that paragraph), then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the rights conversion (referred to as "assets before conversion" in the following paragraph) are deemed not to have been transferred.
    <sup>machine translation, not official</sup>

    **第七項**  前項の規定の適用を受けた場合において、同項の再生後マンションに関する権利を取得する権利につき譲渡、相続、遺贈又は贈与があつたときは、政令で定めるところにより、当該譲渡、相続、遺贈又は贈与のあつた日において変換前資産の譲渡、相続、遺贈又は贈与があつたものとみなして第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条、第三十五条、第四十条若しくは第五十九条の規定を適用し、当該再生後マンションに関する権利を取得する権利又は同項の再生後マンションに係る敷地利用権につきマンションの再生等の円滑化に関する法律第八十五条の規定により同条に規定する差額に相当する金額の交付を受けることとなつたときは、そのなつた日において変換前資産のうち当該金額に対応するものとして政令で定める部分につき譲渡があつたものとみなして第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定を適用する。
    <sup>art-33-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-7</sup>
    Where the provisions of the preceding paragraph have been applied, if a transfer, inheritance, legacy or gift has been made with regard to the right to acquire rights concerning the post-regeneration condominium referred to in that paragraph, then, pursuant to the provisions of Cabinet Order, the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33, Article 35, Article 40 or Article 59 of the Income Tax Act apply by deeming that a transfer, inheritance, legacy or gift of the assets before conversion has been made on the date of the transfer, inheritance, legacy or gift; and where an amount equivalent to the difference prescribed in Article 85 of the Act on Facilitation of the Regeneration, etc. of Condominiums has come to be granted pursuant to the provisions of that Article with regard to the right to acquire rights concerning that post-regeneration condominium or the right to use the site pertaining to the post-regeneration condominium referred to in that paragraph, the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act apply by deeming that a transfer has been made, on the day on which it has come to be so granted, with regard to the part of the assets before conversion specified by Cabinet Order as corresponding to that amount.
    <sup>machine translation, not official</sup>

    **第八項**  個人が、その有する資産につきマンションの再生等の円滑化に関する法律第二条第一項第二十八号に規定する敷地分割事業が実施された場合において、当該資産に係る同法の敷地権利変換により同法第百九十一条第一項第二号に規定する除却敷地持分、同項第五号に規定する非除却敷地持分等又は同項第八号の敷地分割後の団地共用部分の共有持分を取得したときは、第二十八条の四、第三十一条若しくは第三十二条又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該敷地権利変換により譲渡した資産（当該資産につきマンションの再生等の円滑化に関する法律第二百五条の規定により同条に規定する差額に相当する金額の交付を受けることとなつた場合には、当該譲渡した資産のうち当該差額に相当する金額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。
    <sup>art-33-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-8</sup>
    Where a site division project prescribed in Article 2, paragraph (1), item (xxviii) of the Act on Facilitation of the Regeneration, etc. of Condominiums has been implemented with regard to assets that an individual owns, and the individual has acquired, through a site rights conversion under that Act pertaining to those assets, a removal site share prescribed in Article 191, paragraph (1), item (ii) of that Act, a non-removal site share, etc. prescribed in item (v) of that paragraph, or a share of co-ownership of the housing complex common areas after the site division referred to in item (viii) of that paragraph, then with regard to the application of the provisions of Article 28-4, Article 31 or Article 32 of this Act, or Article 27, Article 33 or Article 35 of the Income Tax Act, the assets transferred through the site rights conversion (where an amount equivalent to the difference prescribed in Article 205 of the Act on Facilitation of the Regeneration, etc. of Condominiums has come to be granted with regard to those assets pursuant to the provisions of that Article, the part of the transferred assets specified by Cabinet Order as the part other than the part corresponding to the amount equivalent to the difference) are deemed not to have been transferred.
    <sup>machine translation, not official</sup>

    **第九項**  個人が、その有する土地等（所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものを除く。以下この条において同じ。）で被災市街地復興推進地域内にあるものにつき被災市街地復興土地区画整理事業が施行された場合において、当該土地等に係る換地処分により、土地等及びその土地等の上に建設された被災市街地復興特別措置法第十五条第一項に規定する住宅又は同条第二項に規定する住宅等（以下この項、次項及び第三十三条の六第一項第四号において「代替住宅等」という。）を取得したときは、第三十一条若しくは第三十二条又は所得税法第三十三条の規定の適用については、当該換地処分により譲渡した土地等（代替住宅等とともに清算金を取得した場合又は被災市街地復興特別措置法第十七条第一項の規定により保留地が定められた場合には、当該譲渡した土地等のうち当該清算金の額又は当該保留地の対価の額に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。
    <sup>art-33-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9</sup>
    Where a land readjustment project for reconstruction of a disaster-damaged urban district has been implemented with regard to land, etc. that an individual owns (excluding inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act and other assets equivalent thereto specified by Cabinet Order; hereinafter the same applies in this Article) located within a promotion area for reconstruction of a disaster-damaged urban district, and the individual has acquired, through a replotting disposition pertaining to that land, etc., land, etc. and housing prescribed in Article 15, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster or housing, etc. prescribed in paragraph (2) of that Article constructed on that land, etc. (hereinafter referred to as "replacement housing, etc." in this paragraph, the following paragraph, and Article 33-6, paragraph (1), item (iv)), then with regard to the application of the provisions of Article 31 or Article 32 of this Act, or Article 33 of the Income Tax Act, the land, etc. transferred through the replotting disposition (where settlement money has been acquired together with replacement housing, etc., or where reserved land has been designated pursuant to the provisions of Article 17, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster, the part of the transferred land, etc. specified by Cabinet Order as the part other than the part corresponding to the amount of the settlement money or the amount of the consideration for the reserved land) is deemed not to have been transferred.
    <sup>machine translation, not official</sup>

    **第十項**  前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、被災市街地復興土地区画整理事業の施行者から交付を受けた土地等に係る換地処分により代替住宅等を取得したことを証する書類その他の財務省令で定める書類の添付がある場合に限り、適用する。
    <sup>art-33-3/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-10</sup>
    The provisions of the preceding paragraph apply only if the final return for the year for which the individual seeks the application of the provisions of that paragraph contains a statement to the effect that the individual seeks the application of the provisions of that paragraph, and has attached to it a document certifying that the individual acquired replacement housing, etc. through a replotting disposition pertaining to land, etc., delivered by the project implementer of the land readjustment project for reconstruction of a disaster-damaged urban district, and other documents specified by Order of the Ministry of Finance.
    <sup>machine translation, not official</sup>

    **第十一項**  税務署長は、確定申告書の提出がなかつた場合又は前項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第九項の規定を適用することができる。
    <sup>art-33-3/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-11</sup>
    Even where no final return has been filed, or where a final return without the statement or attachment referred to in the preceding paragraph has been filed, the district director may, when the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, apply the provisions of paragraph (9), only if a document containing the statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph are submitted.
    <sup>machine translation, not official</sup>

    **第十二項**  第九項の規定の適用を受ける同項に規定する換地処分による土地等の譲渡については、第一項の規定は、適用しない。
    <sup>art-33-3/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-12</sup>
    The provisions of paragraph (1) do not apply to a transfer of land, etc. through a replotting disposition prescribed in paragraph (9) to which the provisions of that paragraph apply.
    <sup>machine translation, not official</sup>

    **第十三項**  個人の有する土地又は土地の上に存する権利で被災市街地復興推進地域内にあるものにつき被災市街地復興土地区画整理事業が施行された場合において、当該個人が、当該土地又は土地の上に存する権利に係る換地処分により土地等及びその土地等の上に建設された被災市街地復興特別措置法第十五条第一項に規定する住宅又は同条第二項に規定する住宅等を取得したときにおける第一項の規定の適用については、当該換地処分による土地又は土地の上に存する権利の譲渡につき第九項の規定の適用を受ける場合を除き、当該換地処分により取得した当該住宅又は当該住宅等は第一項に規定する清算金に、当該住宅又は当該住宅等の価額は同項に規定する清算金の額にそれぞれ該当するものとみなす。
    <sup>art-33-3/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-13</sup>
    With regard to the application of the provisions of paragraph (1) in the case where a land readjustment project for reconstruction of a disaster-damaged urban district has been implemented with regard to land or a right existing on land that an individual owns located within a promotion area for reconstruction of a disaster-damaged urban district, and the individual has acquired, through a replotting disposition pertaining to that land or right existing on land, land, etc. and housing prescribed in Article 15, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster or housing, etc. prescribed in paragraph (2) of that Article constructed on that land, etc., except where the provisions of paragraph (9) apply to the transfer of the land or right existing on land through the replotting disposition, the housing or housing, etc. acquired through the replotting disposition is deemed to fall under the settlement money prescribed in paragraph (1), and the value of the housing or housing, etc. is deemed to fall under the amount of the settlement money prescribed in that paragraph.
    <sup>machine translation, not official</sup>

---

## Cites
- art-33-3/par-1: 所得税法第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27
- art-33-3/par-1: 土地区画整理法第九十三条第一項 → e-Gov law 329AC0000000119, 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — not held in this collection
- art-33-3/par-1: 第二項 → e-Gov law 329AC0000000119, 第九十三条第二項 (Article 93, paragraph (2)), art-93/par-2 — not held in this collection
- art-33-3/par-1: 第四項 → e-Gov law 329AC0000000119, 第九十三条第四項 (Article 93, paragraph (4)), art-93/par-4 — not held in this collection
- art-33-3/par-1: 第五項 → e-Gov law 329AC0000000119, 第九十三条第五項 (Article 93, paragraph (5)), art-93/par-5 — not held in this collection
- art-33-3/par-1: 中心市街地の活性化に関する法律（平成十年法律第九十二号）第十六条第一項 → e-Gov law 410AC0000000092, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- art-33-3/par-1: 高齢者、障害者等の移動等の円滑化の促進に関する法律（平成十八年法律第九十一号）第三十九条第一項 → e-Gov law 418AC0000000091, 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — not held in this collection
- art-33-3/par-1: 都市の低炭素化の促進に関する法律（平成二十四年法律第八十四号）第十九条第一項 → e-Gov law 424AC0000000084, 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — not held in this collection
- art-33-3/par-1: 地方拠点都市地域の整備及び産業業務施設の再配置の促進に関する法律（平成四年法律第七十六号）第二十八条第一項 → e-Gov law 404AC0000000076, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-33-3/par-1: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33
- art-33-3/par-1: 第三十五条 → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act/art-35 · https://japanlaw.org/l/340AC0000000033/art-35
- art-33-3/par-1: 第三十二条 → 租税特別措置法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-32 · https://japanlaw.org/l/332AC0000000026/art-32
- art-33-3/par-1: 第三十一条 → 租税特別措置法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-31 · https://japanlaw.org/l/332AC0000000026/art-31
- art-33-3/par-1: 第二十八条の四 → 租税特別措置法 第二十八条の四 (Article 28-4), art-28-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
- art-33-3/par-2: 同法第百十条第一項 → e-Gov law 344AC0000000038, 第百十条第一項 (Article 110, paragraph (1)), art-110/par-1 — not held in this collection
- art-33-3/par-2: 第百十条の二第一項 → e-Gov law 344AC0000000038, 第百十条の二第一項 (Article 110-2, paragraph (1)), art-110-2/par-1 — not held in this collection
- art-33-3/par-2: 同法第百十八条の十一第一項 → e-Gov law 344AC0000000038, 第百十八条の十一第一項 (Article 118-11, paragraph (1)), art-118-11/par-1 — not held in this collection
- art-33-3/par-2: 同法第百十八条の二十五の三第一項 → e-Gov law 344AC0000000038, 第百十八条の二十五の三第一項 (Article 118-25-3, paragraph (1)), art-118-25-3/par-1 — not held in this collection
- art-33-3/par-2: 所得税法第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27
- art-33-3/par-2: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33
- art-33-3/par-2: 第三十五条 → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act/art-35 · https://japanlaw.org/l/340AC0000000033/art-35
- art-33-3/par-2: 次条第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- art-33-3/par-2: 第三十二条 → 租税特別措置法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-32 · https://japanlaw.org/l/332AC0000000026/art-32
- art-33-3/par-2: 第三十一条 → 租税特別措置法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-31 · https://japanlaw.org/l/332AC0000000026/art-31
- art-33-3/par-2: 第二十八条の四 → 租税特別措置法 第二十八条の四 (Article 28-4), art-28-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
- art-33-3/par-2: 次項 → 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/ja/special-taxation-measures-act/art-33-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-3
- art-33-3/par-3: 都市再開発法第百十条第一項 → e-Gov law 344AC0000000038, 第百十条第一項 (Article 110, paragraph (1)), art-110/par-1 — not held in this collection
- art-33-3/par-3: 第百十条の二第一項 → e-Gov law 344AC0000000038, 第百十条の二第一項 (Article 110-2, paragraph (1)), art-110-2/par-1 — not held in this collection
- art-33-3/par-3: 都市再開発法第百十八条の二十五の三第一項 → e-Gov law 344AC0000000038, 第百十八条の二十五の三第一項 (Article 118-25-3, paragraph (1)), art-118-25-3/par-1 — not held in this collection
- art-33-3/par-3: 同法第百十八条の五第一項 → e-Gov law 344AC0000000038, 第百十八条の五第一項 (Article 118-5, paragraph (1)), art-118-5/par-1 — not held in this collection
- art-33-3/par-3: 同法第百十八条の十二第一項 → e-Gov law 344AC0000000038, 第百十八条の十二第一項 (Article 118-12, paragraph (1)), art-118-12/par-1 — not held in this collection
- art-33-3/par-3: 第百十八条の十九第一項 → e-Gov law 344AC0000000038, 第百十八条の十九第一項 (Article 118-19, paragraph (1)), art-118-19/par-1 — not held in this collection
- art-33-3/par-3: 所得税法第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27
- art-33-3/par-3: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33
- art-33-3/par-3: 第三十五条 → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act/art-35 · https://japanlaw.org/l/340AC0000000033/art-35
- art-33-3/par-3: 第四十条 → 所得税法 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/income-tax-act/art-40 · https://japanlaw.org/l/340AC0000000033/art-40
- art-33-3/par-3: 第五十九条 → 所得税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/income-tax-act/art-59 · https://japanlaw.org/l/340AC0000000033/art-59
- art-33-3/par-3: 都市再開発法第百四条第一項 → e-Gov law 344AC0000000038, 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — not held in this collection
- art-33-3/par-3: 同法第百十条の二第六項 → e-Gov law 344AC0000000038, 第百十条の二第六項 (Article 110-2, paragraph (6)), art-110-2/par-6 — not held in this collection
- art-33-3/par-3: 第百十一条 → e-Gov law 344AC0000000038, 第百十一条 (Article 111), art-111 — not held in this collection
- art-33-3/par-3: 第百十八条の二十四 → e-Gov law 344AC0000000038, 第百十八条の二十四 (Article 118-24), art-118-24 — not held in this collection
- art-33-3/par-3: 同法第百十八条の二十五の三第三項 → e-Gov law 344AC0000000038, 第百十八条の二十五の三第三項 (Article 118-25-3, paragraph (3)), art-118-25-3/par-3 — not held in this collection
- art-33-3/par-3: 第三十六条の四 → 租税特別措置法 第三十六条の四 (Article 36-4), art-36-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-4 · https://japanlaw.org/l/332AC0000000026/art-36-4
- art-33-3/par-3: 第三十七条の六 → 租税特別措置法 第三十七条の六 (Article 37-6), art-37-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-6 · https://japanlaw.org/l/332AC0000000026/art-37-6
- art-33-3/par-3: 前項 → 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/ja/special-taxation-measures-act/art-33-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-2
- art-33-3/par-3: 第三十三条の六 → 租税特別措置法 第三十三条の六 (Article 33-6), art-33-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-6 · https://japanlaw.org/l/332AC0000000026/art-33-6
- art-33-3/par-3: 第三十七条の三 → 租税特別措置法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-3 · https://japanlaw.org/l/332AC0000000026/art-37-3
- art-33-3/par-3: 第三十二条 → 租税特別措置法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-32 · https://japanlaw.org/l/332AC0000000026/art-32
- art-33-3/par-3: 第三十一条 → 租税特別措置法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-31 · https://japanlaw.org/l/332AC0000000026/art-31
- art-33-3/par-3: この条 → 租税特別措置法 第三十三条の三 (Article 33-3), art-33-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3 · https://japanlaw.org/l/332AC0000000026/art-33-3
- art-33-3/par-3: 第三十七条の八第四項 → 租税特別措置法 第三十七条の八第四項 (Article 37-8, paragraph (4)), art-37-8/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-4
- art-33-3/par-3: 第二十八条の四 → 租税特別措置法 第二十八条の四 (Article 28-4), art-28-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
- art-33-3/par-3: この項 → 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/ja/special-taxation-measures-act/art-33-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-3
- art-33-3/par-3: 第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33
- art-33-3/par-4: 同法第二百五十五条第一項 → e-Gov law 409AC0000000049, 第二百五十五条第一項 (Article 255, paragraph (1)), art-255/par-1 — not held in this collection
- art-33-3/par-4: 第二百五十七条第一項 → e-Gov law 409AC0000000049, 第二百五十七条第一項 (Article 257, paragraph (1)), art-257/par-1 — not held in this collection
- art-33-3/par-4: 所得税法第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27
- art-33-3/par-4: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33
- art-33-3/par-4: 第三十五条 → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act/art-35 · https://japanlaw.org/l/340AC0000000033/art-35
- art-33-3/par-4: 次条第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- art-33-3/par-4: 次項 → 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/ja/special-taxation-measures-act/art-33-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-5
- art-33-3/par-4: 第三十二条 → 租税特別措置法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-32 · https://japanlaw.org/l/332AC0000000026/art-32
- art-33-3/par-4: 第三十一条 → 租税特別措置法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-31 · https://japanlaw.org/l/332AC0000000026/art-31
- art-33-3/par-4: 第二十八条の四 → 租税特別措置法 第二十八条の四 (Article 28-4), art-28-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
- art-33-3/par-5: 密集市街地における防災街区の整備の促進に関する法律第二百五十五条第一項 → e-Gov law 409AC0000000049, 第二百五十五条第一項 (Article 255, paragraph (1)), art-255/par-1 — not held in this collection
- art-33-3/par-5: 第二百五十七条第一項 → e-Gov law 409AC0000000049, 第二百五十七条第一項 (Article 257, paragraph (1)), art-257/par-1 — not held in this collection
- art-33-3/par-5: 密集市街地における防災街区の整備の促進に関する法律第二百四十八条第一項 → e-Gov law 409AC0000000049, 第二百四十八条第一項 (Article 248, paragraph (1)), art-248/par-1 — not held in this collection
- art-33-3/par-5: 所得税法第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27
- art-33-3/par-5: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33
- art-33-3/par-5: 第三十五条 → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act/art-35 · https://japanlaw.org/l/340AC0000000033/art-35
- art-33-3/par-5: 第四十条 → 所得税法 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/income-tax-act/art-40 · https://japanlaw.org/l/340AC0000000033/art-40
- art-33-3/par-5: 第五十九条 → 所得税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/income-tax-act/art-59 · https://japanlaw.org/l/340AC0000000033/art-59
- art-33-3/par-5: 前項 → 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/ja/special-taxation-measures-act/art-33-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-4
- art-33-3/par-5: 第三十二条 → 租税特別措置法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-32 · https://japanlaw.org/l/332AC0000000026/art-32
- art-33-3/par-5: 第三十一条 → 租税特別措置法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-31 · https://japanlaw.org/l/332AC0000000026/art-31
- art-33-3/par-5: 第二十八条の四 → 租税特別措置法 第二十八条の四 (Article 28-4), art-28-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
- art-33-3/par-5: 第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33
- art-33-3/par-6: マンションの再生等の円滑化に関する法律第二条第一項第十号 → e-Gov law 414AC0000000078, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-33-3/par-6: 同項第十四号 → e-Gov law 414AC0000000078, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection
- art-33-3/par-6: 同項第三十五号 → e-Gov law 414AC0000000078, 第二条第一項第三十五号 (Article 2, paragraph (1), item (xxxv)), art-2/par-1/item-35 — not held in this collection
- art-33-3/par-6: 所得税法第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27
- art-33-3/par-6: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33
- art-33-3/par-6: 第三十五条 → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act/art-35 · https://japanlaw.org/l/340AC0000000033/art-35
- art-33-3/par-6: 次項 → 租税特別措置法 第三十三条の三第七項 (Article 33-3, paragraph (7)), art-33-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-7
- art-33-3/par-6: 第三十二条 → 租税特別措置法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-32 · https://japanlaw.org/l/332AC0000000026/art-32
- art-33-3/par-6: 第三十一条 → 租税特別措置法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-31 · https://japanlaw.org/l/332AC0000000026/art-31
- art-33-3/par-6: この項 → 租税特別措置法 第三十三条の三第六項 (Article 33-3, paragraph (6)), art-33-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-6
- art-33-3/par-6: 第二十八条の四 → 租税特別措置法 第二十八条の四 (Article 28-4), art-28-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
- art-33-3/par-7: 所得税法第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27
- art-33-3/par-7: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33
- art-33-3/par-7: 第三十五条 → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act/art-35 · https://japanlaw.org/l/340AC0000000033/art-35
- art-33-3/par-7: 第四十条 → 所得税法 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/income-tax-act/art-40 · https://japanlaw.org/l/340AC0000000033/art-40
- art-33-3/par-7: 第五十九条 → 所得税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/ja/income-tax-act/art-59 · https://japanlaw.org/l/340AC0000000033/art-59
- art-33-3/par-7: 第三十二条 → 租税特別措置法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-32 · https://japanlaw.org/l/332AC0000000026/art-32
- art-33-3/par-7: 第三十一条 → 租税特別措置法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-31 · https://japanlaw.org/l/332AC0000000026/art-31
- art-33-3/par-7: 前項 → 租税特別措置法 第三十三条の三第六項 (Article 33-3, paragraph (6)), art-33-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-6
- art-33-3/par-7: 第二十八条の四 → 租税特別措置法 第二十八条の四 (Article 28-4), art-28-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
- art-33-3/par-8: 所得税法第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27
- art-33-3/par-8: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33
- art-33-3/par-8: 第三十五条 → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act/art-35 · https://japanlaw.org/l/340AC0000000033/art-35
- art-33-3/par-8: 第三十二条 → 租税特別措置法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-32 · https://japanlaw.org/l/332AC0000000026/art-32
- art-33-3/par-8: 第三十一条 → 租税特別措置法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-31 · https://japanlaw.org/l/332AC0000000026/art-31
- art-33-3/par-8: 第二十八条の四 → 租税特別措置法 第二十八条の四 (Article 28-4), art-28-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
- art-33-3/par-9: 被災市街地復興特別措置法第十五条第一項 → e-Gov law 407AC0000000014, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-33-3/par-9: 同条第二項 → e-Gov law 407AC0000000014, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection
- art-33-3/par-9: 被災市街地復興特別措置法第十七条第一項 → e-Gov law 407AC0000000014, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- art-33-3/par-9: 所得税法第二条第一項第十六号 → 所得税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-16
- art-33-3/par-9: 所得税法第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33
- art-33-3/par-9: この項 → 租税特別措置法 第三十三条の三第九項 (Article 33-3, paragraph (9)), art-33-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9
- art-33-3/par-9: 第三十二条 → 租税特別措置法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-32 · https://japanlaw.org/l/332AC0000000026/art-32
- art-33-3/par-9: 次項 → 租税特別措置法 第三十三条の三第十項 (Article 33-3, paragraph (10)), art-33-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-10
- art-33-3/par-9: 第三十一条 → 租税特別措置法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-31 · https://japanlaw.org/l/332AC0000000026/art-31
- art-33-3/par-9: この条 → 租税特別措置法 第三十三条の三 (Article 33-3), art-33-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3 · https://japanlaw.org/l/332AC0000000026/art-33-3
- art-33-3/par-9: 第三十三条の六第一項第四号 → 租税特別措置法 第三十三条の六第一項第四号 (Article 33-6, paragraph (1), item (iv)), art-33-6/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-4
- art-33-3/par-10: 前項 → 租税特別措置法 第三十三条の三第九項 (Article 33-3, paragraph (9)), art-33-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9
- art-33-3/par-11: 第九項 → 租税特別措置法 第三十三条の三第九項 (Article 33-3, paragraph (9)), art-33-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9
- art-33-3/par-11: 前項 → 租税特別措置法 第三十三条の三第十項 (Article 33-3, paragraph (10)), art-33-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-10
- art-33-3/par-12: 第九項 → 租税特別措置法 第三十三条の三第九項 (Article 33-3, paragraph (9)), art-33-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9
- art-33-3/par-12: 第一項 → 租税特別措置法 第三十三条の三第一項 (Article 33-3, paragraph (1)), art-33-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-1
- art-33-3/par-13: 被災市街地復興特別措置法第十五条第一項 → e-Gov law 407AC0000000014, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-33-3/par-13: 同条第二項 → e-Gov law 407AC0000000014, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection
- art-33-3/par-13: 第一項 → 租税特別措置法 第三十三条の三第一項 (Article 33-3, paragraph (1)), art-33-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-1
- art-33-3/par-13: 第九項 → 租税特別措置法 第三十三条の三第九項 (Article 33-3, paragraph (9)), art-33-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9

## Cited by

35 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第三十一条第一項（長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- 租税特別措置法 第三十一条の二第四項（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-4
- 租税特別措置法 第三十一条の三第一項（居住用財産を譲渡した場合の長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1
- 租税特別措置法 第三十三条第一項第三号（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3
- 租税特別措置法 第三十三条第四項第二号（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-2
- 租税特別措置法 第三十三条第四項第三号（収用等に伴い代替資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-3
- 租税特別措置法 第三十三条の三第二項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-2
- 租税特別措置法 第三十三条の三第三項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-3
- 租税特別措置法 第三十三条の三第四項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-4
- 租税特別措置法 第三十三条の三第五項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-5
- 租税特別措置法 第三十三条の三第六項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-6
- 租税特別措置法 第三十三条の三第七項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-7
- 租税特別措置法 第三十三条の三第九項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9
- 租税特別措置法 第三十三条の三第十項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-10
- 租税特別措置法 第三十三条の三第十一項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-11
- 租税特別措置法 第三十三条の三第十二項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-12
- 租税特別措置法 第三十三条の三第十三項（換地処分等に伴い資産を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-13
- 租税特別措置法 第三十三条の四第一項（収用交換等の場合の譲渡所得等の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1
- 租税特別措置法 第三十三条の六第一項（収用交換等により取得した代替資産等の取得価額の計算） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1
- 租税特別措置法 第三十三条の六第二項（収用交換等により取得した代替資産等の取得価額の計算） — https://japanlaw.org/ja/special-taxation-measures-act/art-33-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-2
- 租税特別措置法 第三十四条の二第三項（特定住宅地造成事業等のために土地等を譲渡した場合の譲渡所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-3
- 租税特別措置法 第三十五条第二項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-2/item-1
- 租税特別措置法 第三十五条の二第一項（特定期間に取得をした土地等を譲渡した場合の長期譲渡所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-1
- 租税特別措置法 第三十五条の三第一項（低未利用土地等を譲渡した場合の長期譲渡所得の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1
- 租税特別措置法 第三十六条の二第一項（特定の居住用財産の買換えの場合の長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1
- 租税特別措置法 第三十七条第一項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- 租税特別措置法 第三十七条の五第一項（既成市街地等内にある土地等の中高層耐火建築物等の建設のための買換え及び交換の場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-1
- 租税特別措置法 第三十九条第七項（相続財産に係る譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-39/par-7 · https://japanlaw.org/l/332AC0000000026/art-39/par-7
- 租税特別措置法 附則第七十条第二項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-2
- 租税特別措置法 附則第七十条第三項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-3
- 租税特別措置法 附則第五十一条第八項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-8
- 租税特別措置法 附則第五十一条第九項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-9
- 租税特別措置法 附則第六十三条第七項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-63/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-7
- 租税特別措置法 附則第六十三条第八項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-63/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-8
- 租税特別措置法 附則第三十七条第四項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-4

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## 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-20261007T211206-037, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-038, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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