# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十三条の四 (Article 33-4)

- 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: 第三十三条の四 (Article 33-4)（収用交換等の場合の譲渡所得等の特別控除） — address `art-33-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-33-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-33-4
- 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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### 第三十三条の四（収用交換等の場合の譲渡所得等の特別控除） — Special Deduction for Timber Income and Capital Gains in the Case of Expropriation or Exchange, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-33-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4 · https://japanlaw.org/l/332AC0000000026/art-33-4</sup>

    **第一項**  個人の有する資産で第三十三条第一項各号又は第三十三条の二第一項各号に規定するものがこれらの規定に該当することとなつた場合（第三十三条第四項の規定により同項第一号に規定する土地等、同項第二号若しくは第三号に規定する土地の上にある資産若しくはその土地の上にある建物に係る配偶者居住権又は同項第四号に規定する権利につき収用等による譲渡があつたものとみなされた場合、前条第三項の規定により旧資産又は旧資産のうち同項の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された場合及び同条第五項の規定により防災旧資産のうち同項の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された場合を含む。）において、その者がその年中にその該当することとなつた資産のいずれについても第三十三条又は第三十三条の二の規定の適用を受けないとき（同条の規定の適用を受けず、かつ、第三十三条の規定の適用を受けた場合において、次条第一項の規定による修正申告書を提出したことにより第三十三条の規定の適用を受けないこととなるときを含む。）は、これらの全部の資産の収用等又は交換処分等（以下この款において「収用交換等」という。）による譲渡に対する第三十一条若しくは第三十二条又は所得税法第三十二条若しくは第三十三条の規定の適用については、次に定めるところによる。
    <sup>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</sup>
    Where an individual's assets prescribed in the items of Article 33, paragraph (1) or the items of Article 33-2, paragraph (1) have come to fall under those provisions (including where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of Article 33, paragraph (4), with regard to the land, etc. prescribed in item (i) of that paragraph, the assets on the land prescribed in item (ii) or item (iii) of that paragraph or the spouse's right of residence pertaining to a building on that land, or the right prescribed in item (iv) of that paragraph; where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (3) of the preceding Article, with regard to former assets or the part of former assets specified by Cabinet Order referred to in that paragraph; and where a transfer through expropriation, etc. is deemed to have been made, pursuant to the provisions of paragraph (5) of that Article, with regard to the part of former assets in a disaster prevention project specified by Cabinet Order referred to in that paragraph), if the individual does not receive the application of the provisions of Article 33 or Article 33-2 with regard to any of the assets that have come to so fall during that year (including where the individual has not received the application of the provisions of Article 33-2 and has received the application of the provisions of Article 33, but comes not to receive the application of the provisions of Article 33 by filing an amended return under the provisions of paragraph (1) of the following Article), then with regard to the application of the provisions of Article 31 or Article 32 of this Act, or Article 32 or Article 33 of the Income Tax Act, to the transfer of all of those assets through expropriation, etc. or disposition by exchange, etc. (hereinafter referred to as "expropriation or exchange, etc." in this Subsection), the following provisions apply:
    <sup>machine translation, not official</sup>

      **一**  第三十一条第一項中「長期譲渡所得の金額（」とあるのは、「長期譲渡所得の金額から五千万円（長期譲渡所得の金額のうち第三十三条の四第一項の規定に該当する資産の譲渡に係る部分の金額が五千万円に満たない場合には、当該資産の譲渡に係る部分の金額）を控除した金額（」とする。
      <sup>art-33-4/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1/item-1</sup>
      in Article 31, paragraph (1), the phrase "the amount of long-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 50 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of assets that falls under the provisions of Article 33-4, paragraph (1) is less than 50 million yen, the amount of the portion pertaining to the transfer of those assets) from the amount of long-term capital gains (";
      <sup>machine translation, not official</sup>

      **二**  第三十二条第一項中「短期譲渡所得の金額（」とあるのは、「短期譲渡所得の金額から五千万円（短期譲渡所得の金額のうち第三十三条の四第一項の規定に該当する資産の譲渡に係る部分の金額が五千万円に満たない場合には、当該資産の譲渡に係る部分の金額）を控除した金額（」とする。
      <sup>art-33-4/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1/item-2</sup>
      in Article 32, paragraph (1), the phrase "the amount of short-term capital gains (" is deemed to be replaced with "the amount remaining after deducting 50 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of assets that falls under the provisions of Article 33-4, paragraph (1) is less than 50 million yen, the amount of the portion pertaining to the transfer of those assets) from the amount of short-term capital gains (";
      <sup>machine translation, not official</sup>

      **三**  所得税法第三十二条第三項の山林所得に係る収入金額から必要経費を控除した残額は、当該資産の譲渡に係る当該残額に相当する金額から五千万円（当該残額に相当する金額が五千万円に満たない場合には、当該残額に相当する金額）を控除した金額とする。
      <sup>art-33-4/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1/item-3</sup>
      the balance remaining after deducting necessary expenses from the revenue pertaining to timber income referred to in Article 32, paragraph (3) of the Income Tax Act is the amount remaining after deducting 50 million yen (or, where the amount equivalent to that balance is less than 50 million yen, the amount equivalent to that balance) from the amount equivalent to that balance pertaining to the transfer of those assets;
      <sup>machine translation, not official</sup>

      **四**  所得税法第三十三条第三項の譲渡所得に係る収入金額から当該所得の基因となつた資産の取得費及びその資産の譲渡に要した費用の額の合計額を控除した残額は、当該資産の譲渡に係る当該残額に相当する金額から五千万円（当該残額に相当する金額が五千万円に満たない場合には、当該残額に相当する金額）を控除した金額とする。
      <sup>art-33-4/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1/item-4</sup>
      the balance remaining after deducting the total of the acquisition cost of the assets that gave rise to the income and the amount of the expenses required for the transfer of the assets from the revenue pertaining to capital gains referred to in Article 33, paragraph (3) of the Income Tax Act is the amount remaining after deducting 50 million yen (or, where the amount equivalent to that balance is less than 50 million yen, the amount equivalent to that balance) from the amount equivalent to that balance pertaining to the transfer of those assets.
      <sup>machine translation, not official</sup>

    **第二項**  前項の場合において、当該個人のその年中の収用交換等による資産の譲渡について同項各号のうち二以上の号の規定の適用があるときは、同項各号の規定により控除すべき金額は、通じて五千万円の範囲内において、政令で定めるところにより計算した金額とする。
    <sup>art-33-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-2</sup>
    In the case referred to in the preceding paragraph, where the provisions of two or more of the items of that paragraph apply to the individual's transfers of assets through expropriation or exchange, etc. during that year, the amount to be deducted pursuant to the provisions of those items is the amount calculated pursuant to the provisions of Cabinet Order within the limit of 50 million yen in total.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定は、次の各号に掲げる場合に該当する場合には、当該各号に定める資産については、適用しない。
    <sup>art-33-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3</sup>
    The provisions of paragraph (1) do not apply to the assets specified in the following items in the cases listed in those items:
    <sup>machine translation, not official</sup>

      **一**  第一項に規定する資産の収用交換等による譲渡が、当該資産の買取り、消滅、交換、取壊し、除去又は使用（以下この条において「買取り等」という。）の申出をする者（以下この条において「公共事業施行者」という。）から当該資産につき最初に当該申出のあつた日から六月を経過した日（当該資産の当該譲渡につき、土地収用法第十五条の七第一項の規定による仲裁の申請（同日以前にされたものに限る。）に基づき同法第十五条の十一第一項に規定する仲裁判断があつた場合、同法第四十六条の二第一項の規定による補償金の支払の請求があつた場合又は農地法（昭和二十七年法律第二百二十九号）第三条第一項若しくは第五条第一項の規定による許可を受けなければならない場合若しくは同項第六号の規定による届出をする場合には、同日から政令で定める期間を経過した日）までにされなかつた場合　当該資産
      <sup>art-33-4/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3/item-1</sup>
      where the transfer through expropriation or exchange, etc. of the assets prescribed in paragraph (1) has not been made by the day on which six months have elapsed from the date on which an offer for the purchase, extinction, exchange, demolition, removal or use (hereinafter referred to as "purchase, etc." in this Article) of the assets was first made by the person making that offer (hereinafter referred to as the "public works undertaker" in this Article) (where, with regard to the transfer of the assets, an arbitral award prescribed in Article 15-11, paragraph (1) of the Expropriation of Land Act has been made based on an application for arbitration under the provisions of Article 15-7, paragraph (1) of that Act (limited to an application made on or before that day), where a request for payment of compensation under the provisions of Article 46-2, paragraph (1) of that Act has been made, or where permission under the provisions of Article 3, paragraph (1) or Article 5, paragraph (1) of the Cropland Act (Act No. 229 of 1952) must be obtained or a notification under the provisions of item (vi) of that paragraph is made, the day on which the period specified by Cabinet Order has elapsed from that day): the assets;
      <sup>machine translation, not official</sup>

      **二**  一の収用交換等に係る事業につき第一項に規定する資産の収用交換等による譲渡が二以上あつた場合において、これらの譲渡が二以上の年にわたつてされたとき　当該資産のうち、最初に当該譲渡があつた年において譲渡された資産以外の資産
      <sup>art-33-4/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3/item-2</sup>
      where there have been two or more transfers through expropriation or exchange, etc. of the assets prescribed in paragraph (1) for a single project pertaining to expropriation or exchange, etc., and those transfers have been made over two or more years: of those assets, the assets other than those transferred in the year in which the transfer was first made;
      <sup>machine translation, not official</sup>

      **三**  第一項に規定する資産の収用交換等による譲渡が当該資産につき最初に買取り等の申出を受けた者以外の者からされた場合（当該申出を受けた者の死亡によりその者から当該資産を取得した者が当該譲渡をした場合を除く。）　当該資産
      <sup>art-33-4/par-3/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3/item-3</sup>
      where the transfer through expropriation or exchange, etc. of the assets prescribed in paragraph (1) has been made by a person other than the person who first received the offer of purchase, etc. with regard to the assets (excluding where a person who acquired the assets from the person who received the offer due to the death of that person has made the transfer): the assets.
      <sup>machine translation, not official</sup>

    **第四項**  第一項の規定は、同項の規定の適用があるものとした場合においてもその年分の確定申告書を提出しなければならない者については、同項の規定の適用を受けようとする年分の確定申告書又は同項の修正申告書に、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、同項の規定の適用を受けようとする資産につき公共事業施行者から交付を受けた前項の買取り等の申出があつ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-33-4/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-4</sup>
    With regard to a person who would be required to file a final return for the year even if the provisions of paragraph (1) were applied, the provisions of that paragraph apply only if the final return for the year for which the person seeks the application of the provisions of that paragraph or the amended return referred to in that paragraph contains a statement to the effect that the person seeks the application of the provisions of that paragraph, and has attached to it a document, delivered by the public works undertaker, certifying that the offer of purchase, etc. referred to in the preceding paragraph has been made with regard to the assets for which the person seeks the application of the provisions of that paragraph, and other documents specified by Order of the Ministry of Finance.
    <sup>machine translation, not official</sup>

    **第五項**  税務署長は、確定申告書若しくは第一項の修正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若しくは第一項の修正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前項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
    <sup>art-33-4/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-5</sup>
    Even where no final return or amended return referred to in paragraph (1) has been filed, or where a final return or amended return referred to in paragraph (1) 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 (1), only if a document containing the statement and the documents specified by Order of the Ministry of Finance referred to in the preceding paragraph are submitted.
    <sup>machine translation, not official</sup>

    **第六項**  公共事業施行者は、財務省令で定めるところにより、第三項の買取り等の申出に係る資産の全部につき第四項に規定する買取り等の申出があつたことを証する書類の写し及び当該資産の買取り等に係る支払に関する調書を、その事業の施行に係る営業所、事業所その他の事業場の所在地の所轄税務署長に提出しなければならない。
    <sup>art-33-4/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-6 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-6</sup>
    A public works undertaker must, pursuant to the provisions of Order of the Ministry of Finance, submit copies of the documents certifying that the offer of purchase, etc. prescribed in paragraph (4) has been made with regard to all of the assets pertaining to the offer of purchase, etc. referred to in paragraph (3), and a report on payments for the purchase, etc. of those assets, to the district director having jurisdiction over the location of the business office, place of business or other business establishment involved in the implementation of the project.
    <sup>machine translation, not official</sup>

    **第七項**  所得税法第百三十二条第一項に規定する延納の許可に係る所得税の額の計算の基礎となつた山林所得の金額又は譲渡所得の金額のうちに第一項の規定の適用を受けた資産の譲渡に係る部分の金額がある場合には、当該延納に係る同法第百三十六条の規定による利子税のうち当該譲渡に係る山林所得の金額又は譲渡所得の金額に対する所得税の額に対応する部分の金額として政令で定めるところにより計算した金額は、免除する。
    <sup>art-33-4/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-7</sup>
    Where the amount of timber income or the amount of capital gains that formed the basis for calculating the amount of income tax for which permission for deferred payment prescribed in Article 132, paragraph (1) of the Income Tax Act was granted includes an amount pertaining to the transfer of assets to which the provisions of paragraph (1) were applied, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the interest tax under the provisions of Article 136 of that Act pertaining to the deferred payment that corresponds to the amount of income tax on the amount of timber income or the amount of capital gains pertaining to that transfer is exempted.
    <sup>machine translation, not official</sup>

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## Cites
- art-33-4/par-1: 所得税法第三十二条 → 所得税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/income-tax-act/art-32 · https://japanlaw.org/l/340AC0000000033/art-32
- art-33-4/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-33-4/par-1: 第三十三条第四項 → 租税特別措置法 第三十三条第四項 (Article 33, paragraph (4)), art-33/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4 · https://japanlaw.org/l/332AC0000000026/art-33/par-4
- art-33-4/par-1: 同項第一号 → 租税特別措置法 第三十三条第四項第一号 (Article 33, paragraph (4), item (i)), art-33/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-1
- art-33-4/par-1: 次条第一項 → 租税特別措置法 第三十三条の五第一項 (Article 33-5, paragraph (1)), art-33-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1
- art-33-4/par-1: 第三十三条の二第一項 → 租税特別措置法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-1
- art-33-4/par-1: 同条第五項 → 租税特別措置法 第三十三条の三第五項 (Article 33-3, paragraph (5)), art-33-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-5
- art-33-4/par-1: 第三十三条の二 → 租税特別措置法 第三十三条の二 (Article 33-2), art-33-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-2 · https://japanlaw.org/l/332AC0000000026/art-33-2
- art-33-4/par-1: 第三十三条第一項 → 租税特別措置法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-1
- art-33-4/par-1: 第三号 → 租税特別措置法 第三十三条第四項第三号 (Article 33, paragraph (4), item (iii)), art-33/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-3
- art-33-4/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-33-4/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-33-4/par-1: 同項第二号 → 租税特別措置法 第三十三条第四項第二号 (Article 33, paragraph (4), item (ii)), art-33/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-2
- art-33-4/par-1: 同項第四号 → 租税特別措置法 第三十三条第四項第四号 (Article 33, paragraph (4), item (iv)), art-33/par-4/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-4
- art-33-4/par-1: 前条第三項 → 租税特別措置法 第三十三条の三第三項 (Article 33-3, paragraph (3)), art-33-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-3
- art-33-4/par-1: 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-33-4/par-1/item-1: 第三十一条第一項 → 租税特別措置法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/art-31/par-1
- art-33-4/par-1/item-1: 第三十三条の四第一項 → 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-33-4/par-1/item-2: 第三十三条の四第一項 → 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-33-4/par-1/item-2: 第三十二条第一項 → 租税特別措置法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/art-32/par-1
- art-33-4/par-1/item-3: 所得税法第三十二条第三項 → 所得税法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/income-tax-act/art-32/par-3 · https://japanlaw.org/l/340AC0000000033/art-32/par-3
- art-33-4/par-1/item-4: 所得税法第三十三条第三項 → 所得税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/income-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000033/art-33/par-3
- art-33-4/par-2: 前項 → 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-33-4/par-3: 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-33-4/par-3/item-1: 土地収用法第十五条の七第一項 → e-Gov law 326AC0100000219, 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — not held in this collection
- art-33-4/par-3/item-1: 同法第十五条の十一第一項 → e-Gov law 326AC0100000219, 第十五条の十一第一項 (Article 15-11, paragraph (1)), art-15-11/par-1 — not held in this collection
- art-33-4/par-3/item-1: 同法第四十六条の二第一項 → e-Gov law 326AC0100000219, 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — not held in this collection
- art-33-4/par-3/item-1: 農地法（昭和二十七年法律第二百二十九号）第三条第一項 → e-Gov law 327AC0000000229, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-33-4/par-3/item-1: 第五条第一項 → e-Gov law 327AC0000000229, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-33-4/par-3/item-1: 同項第六号 → e-Gov law 327AC0000000229, 第五条第一項第六号 (Article 5, paragraph (1), item (vi)), art-5/par-1/item-6 — not held in this collection
- art-33-4/par-3/item-1: 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-33-4/par-3/item-1: この条 → 租税特別措置法 第三十三条の四 (Article 33-4), art-33-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4 · https://japanlaw.org/l/332AC0000000026/art-33-4
- art-33-4/par-3/item-2: 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-33-4/par-3/item-3: 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-33-4/par-4: 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-33-4/par-4: 前項 → 租税特別措置法 第三十三条の四第三項 (Article 33-4, paragraph (3)), art-33-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3
- art-33-4/par-5: 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-33-4/par-5: 前項 → 租税特別措置法 第三十三条の四第四項 (Article 33-4, paragraph (4)), art-33-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-4
- art-33-4/par-6: 第三項 → 租税特別措置法 第三十三条の四第三項 (Article 33-4, paragraph (3)), art-33-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3
- art-33-4/par-6: 第四項 → 租税特別措置法 第三十三条の四第四項 (Article 33-4, paragraph (4)), art-33-4/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-4
- art-33-4/par-7: 所得税法第百三十二条第一項 → 所得税法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/income-tax-act/art-132/par-1 · https://japanlaw.org/l/340AC0000000033/art-132/par-1
- art-33-4/par-7: 同法第百三十六条 → 所得税法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/ja/income-tax-act/art-136 · https://japanlaw.org/l/340AC0000000033/art-136
- art-33-4/par-7: 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

## Cited by

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

- 租税特別措置法 第二十八条の四第三項第三号（土地の譲渡等に係る事業所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3/item-3
- 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 第三十一条の二第二項第四号（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-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-4
- 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 第三十三条第一項（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 · https://japanlaw.org/l/332AC0000000026/art-33/par-1
- 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 第三十三条の四第一項第一号（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/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1/item-1
- 租税特別措置法 第三十三条の四第一項第二号（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/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1/item-2
- 租税特別措置法 第三十三条の四第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-2
- 租税特別措置法 第三十三条の四第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3
- 租税特別措置法 第三十三条の四第三項第一号（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-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3/item-1
- 租税特別措置法 第三十三条の四第三項第二号（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-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3/item-2
- 租税特別措置法 第三十三条の四第三項第三号（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-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-3/item-3
- 租税特別措置法 第三十三条の四第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-4
- 租税特別措置法 第三十三条の四第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-5
- 租税特別措置法 第三十三条の四第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-6
- 租税特別措置法 第三十三条の四第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-7
- 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 第三十五条第六項 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-6 · https://japanlaw.org/l/332AC0000000026/art-35/par-6
- 租税特別措置法 第三十五条の二第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-2
- 租税特別措置法 第三十五条の三第二項第三号（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-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-3
- 租税特別措置法 第三十六条第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/art-36/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 第三十六条の二第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-3
- 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 第三十七条の六第一項第二号（特定の交換分合により土地等を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-1/item-2
- 租税特別措置法 第四十一条の十九第二項第四号（特定の基準所得金額の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-4
- 租税特別措置法 第七十条の四第一項第一号（農地等を贈与した場合の贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-1/item-1
- 租税特別措置法 第七十条の四第十五項（農地等を贈与した場合の贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-15 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-15
- 租税特別措置法 第七十条の四第十六項（農地等を贈与した場合の贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4/par-16 · https://japanlaw.org/l/332AC0000000026/art-70-4/par-16
- 租税特別措置法 第七十条の六第一項第一号（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-1/item-1
- 租税特別措置法 第七十条の六第十九項（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-19 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-19
- 租税特別措置法 第七十条の六第二十項（農地等についての相続税の納税猶予及び免除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6/par-20 · https://japanlaw.org/l/332AC0000000026/art-70-6/par-20
- 租税特別措置法 第七十条の六の六第三項第二号（山林についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-6/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-6/par-3/item-2
- 租税特別措置法 第七十条の八第一項（農地等についての贈与税の納税猶予等に係る利子税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-8/par-1
- 租税特別措置法 附則第五十一条第六項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-6
- 租税特別措置法 附則第六十三条第二項（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-5021-8/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-2
- 租税特別措置法 附則第六十三条第三項（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-5021-8/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-3
- 租税特別措置法 附則第六十三条第四項（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-5021-8/art-63/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-4
- 租税特別措置法 附則第六十三条第五項（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-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-5
- 租税特別措置法 附則第六十三条第六項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-63/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-6

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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-20261007T211206-038, 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