# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十四条の三 (Article 34-3)

- 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: 第三十四条の三 (Article 34-3)（農地保有の合理化等のために農地等を譲渡した場合の譲渡所得の特別控除） — address `art-34-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-34-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-34-3
- 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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### 第三十四条の三（農地保有の合理化等のために農地等を譲渡した場合の譲渡所得の特別控除） — Special Deduction for Capital Gains in the Case of Transfer of Farmland, etc. for Rationalization, etc. of Farmland Holding
<sup>caption: machine translation, not official</sup>
<sup>art-34-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3 · https://japanlaw.org/l/332AC0000000026/art-34-3</sup>

    **第一項**  個人の有する土地等が農地保有の合理化等のために譲渡した場合に該当することとなつた場合には、その者がその年中にその該当することとなつた土地等の全部又は一部につき第三十七条又は第三十七条の四の規定の適用を受ける場合を除き、これらの全部の土地等の譲渡に対する第三十一条又は第三十二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-34-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1</sup>
    If land, etc. held by an individual comes to fall under the case where it is transferred for rationalization, etc. of farmland holding, then, except where the individual is subject to the provisions of Article 37 or Article 37-4 with regard to all or part of the land, etc. that has come to fall under that case during that year, the following provisions apply with regard to the application of the provisions of Article 31 or Article 32 to the transfer of all of that land, etc.:
    <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八百万円（長期譲渡所得の金額のうち第三十四条の三第一項の規定に該当する土地等の譲渡に係る部分の金額が八百万円に満たない場合には当該土地等の譲渡に係る部分の金額とし、同項第二号の規定により読み替えられた第三十二条第一項の規定の適用を受ける場合には八百万円から同項の規定により控除される金額を控除した金額と当該土地等の譲渡に係る部分の金額とのいずれか低い金額とする。）を控除した金額（」とする。
      <sup>art-34-3/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/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 8 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-3, paragraph (1) is less than 8 million yen, the amount of the portion pertaining to the transfer of the land, etc., and where the provisions of Article 32, paragraph (1) as read with the terms replaced pursuant to the provisions of item (ii) of that paragraph apply, the amount remaining after deducting the amount deducted pursuant to the provisions of that paragraph from 8 million yen or the amount of the portion pertaining to the transfer of the land, etc., whichever is lower) 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八百万円（短期譲渡所得の金額のうち第三十四条の三第一項の規定に該当する土地等の譲渡に係る部分の金額が八百万円に満たない場合には、当該土地等の譲渡に係る部分の金額）を控除した金額（」とする。
      <sup>art-34-3/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-34-3/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 8 million yen (or, where the portion of the amount of short-term capital gains pertaining to the transfer of land, etc. falling under the provisions of Article 34-3, paragraph (1) is less than 8 million yen, the amount of the portion pertaining to the transfer of the land, etc.) from the amount of short-term capital gains (".
      <sup>machine translation, not official</sup>

    **第二項**  前項に規定する農地保有の合理化等のために譲渡した場合とは、次に掲げる場合をいう。
    <sup>art-34-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2</sup>
    The case where land, etc. is transferred for rationalization, etc. of farmland holding prescribed in the preceding paragraph means any of the following cases:
    <sup>machine translation, not official</sup>

      **一**  農業振興地域の整備に関する法律第二十三条に規定する勧告に係る協議、調停又はあつせんにより譲渡した場合その他農地保有の合理化のために土地等を譲渡した場合として政令で定める場合（第三十四条第二項第七号又は前条第二項第二十五号の規定の適用がある場合を除く。）
      <sup>art-34-3/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-1</sup>
      where land, etc. is transferred through consultation, conciliation, or mediation pertaining to a recommendation prescribed in Article 23 of the Act on Establishment of Agricultural Promotion Regions, or any other case specified by Cabinet Order as a case where land, etc. is transferred for rationalization of farmland holding (excluding the case where the provisions of Article 34, paragraph (2), item (vii) or paragraph (2), item (xxv) of the preceding Article apply);
      <sup>machine translation, not official</sup>

      **二**  農業振興地域の整備に関する法律第八条第二項第一号に規定する農用地区域内にある土地等を農地中間管理事業の推進に関する法律（平成二十五年法律第百一号）第十八条第七項の規定による公告があつた同条第一項の農用地利用集積等促進計画の定めるところにより譲渡した場合（第三十四条第二項第七号又は前条第二項第二十五号の規定の適用がある場合を除く。）
      <sup>art-34-3/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-2</sup>
      where land, etc. located within an agricultural land area prescribed in Article 8, paragraph (2), item (i) of the Act on Establishment of Agricultural Promotion Regions is transferred as provided by a promotion plan for agricultural land use consolidation, etc. referred to in Article 18, paragraph (1) of the Act on the Promotion of Farmland Intermediary Management Services (Act No. 101 of 2013) for which public notice under the provisions of paragraph (7) of that Article has been given (excluding the case where the provisions of Article 34, paragraph (2), item (vii) or paragraph (2), item (xxv) of the preceding Article apply);
      <sup>machine translation, not official</sup>

      **三**  農村地域への産業の導入の促進等に関する法律（昭和四十六年法律第百十二号）第五条第二項の規定により同条第一項に規定する実施計画において定められた同条第二項第一号に規定する産業導入地区内の土地等（農業振興地域の整備に関する法律第三条に規定する農用地等及び当該農用地等の上に存する権利に限る。）を当該実施計画に係る農村地域への産業の導入の促進等に関する法律第四条第二項第四号に規定する施設用地の用に供するため譲渡した場合
      <sup>art-34-3/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-3</sup>
      where land, etc. within an industry introduction district prescribed in Article 5, paragraph (2), item (i) of the Act on Promotion, etc. of the Introduction of Industry into Rural Areas (Act No. 112 of 1971) that is specified, pursuant to the provisions of paragraph (2) of that Article, in the implementation plan prescribed in paragraph (1) of that Article (limited to agricultural land, etc. prescribed in Article 3 of the Act on Establishment of Agricultural Promotion Regions and rights existing on that agricultural land, etc.) is transferred for use as facility land prescribed in Article 4, paragraph (2), item (iv) of the Act on Promotion, etc. of the Introduction of Industry into Rural Areas pertaining to the implementation plan;
      <sup>machine translation, not official</sup>

      **四**  土地等（土地改良法第二条第一項に規定する農用地及び当該農用地の上に存する権利に限る。）につき同条第二項第一号から第三号までに掲げる土地改良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同法第五十四条の二第四項（同法第八十九条の二第十項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）に規定する清算金（当該土地等について、同法第八条第五項第二号に規定する施設の用若しくは同項第三号に規定する農用地以外の用途に供する土地又は同法第五十三条の三の二第一項第一号に規定する農用地に供することを予定する土地に充てるため同法第五十三条の二の二第一項（同法第八十九条の二第三項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）の規定により、地積を特に減じて換地若しくは当該権利の目的となるべき土地若しくはその部分を定めたこと又は換地若しくは当該権利の目的となるべき土地若しくはその部分が定められなかつたことにより支払われるものに限る。）を取得するとき。
      <sup>art-34-3/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-4</sup>
      where a land improvement project listed in Article 2, paragraph (2), items (i) through (iii) of the Land Improvement Act has been implemented with regard to land, etc. (limited to agricultural land prescribed in paragraph (1) of that Article and rights existing on that agricultural land), and the individual acquires, through a replotting disposition pertaining to the land, etc., settlement money prescribed in Article 54-2, paragraph (4) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (10), Article 96, and Article 96-4, paragraph (1) of that Act) (limited to settlement money paid because, with regard to the land, etc., pursuant to the provisions of Article 53-2-2, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 89-2, paragraph (3), Article 96, and Article 96-4, paragraph (1) of that Act), in order to allocate it to land to be used for facilities prescribed in Article 8, paragraph (5), item (ii) of that Act or for uses other than agricultural land prescribed in item (iii) of that paragraph, or to land planned to be made into agricultural land prescribed in Article 53-3-2, paragraph (1), item (i) of that Act, replotted land, or land that is to be the subject of the right or a part thereof, was designated with its area specially reduced, or replotted land, or land that is to be the subject of the right or a part thereof, was not designated);
      <sup>machine translation, not official</sup>

      **五**  林業経営の規模の拡大、林地の集団化その他林地保有の合理化に資するため、森林組合法（昭和五十三年法律第三十六号）第九条第二項第七号又は第百一条第一項第九号の事業を行う森林組合又は森林組合連合会に委託して森林法第五条第一項の規定による地域森林計画の対象とされた山林に係る土地を譲渡した場合
      <sup>art-34-3/par-2/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-5</sup>
      where land pertaining to a forest covered by a regional forest plan under the provisions of Article 5, paragraph (1) of the Forest Act is transferred by entrusting the transfer to a forestry cooperative or a federation of forestry cooperatives that carries out the business referred to in Article 9, paragraph (2), item (vii) or Article 101, paragraph (1), item (ix) of the Forestry Cooperative Act (Act No. 36 of 1978), in order to contribute to the expansion of the scale of forestry management, the consolidation of forest land, or other rationalization of forest land holding;
      <sup>machine translation, not official</sup>

      **六**  土地等（農業振興地域の整備に関する法律第三条に規定する農用地等及び同法第八条第二項第三号に規定する農用地等とすることが適当な土地並びにこれらの土地の上に存する権利に限る。）につき同法第十三条の二第一項又は第二項の事業が施行された場合において、同法第十三条の三の規定による清算金を取得するとき。
      <sup>art-34-3/par-2/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-6</sup>
      where a project referred to in Article 13-2, paragraph (1) or paragraph (2) of the Act on Establishment of Agricultural Promotion Regions has been implemented with regard to land, etc. (limited to agricultural land, etc. prescribed in Article 3 of that Act, land that is suitable to be made into agricultural land, etc. prescribed in Article 8, paragraph (2), item (iii) of that Act, and rights existing on that land), and the individual acquires settlement money under the provisions of Article 13-3 of that Act.
      <sup>machine translation, not official</sup>

    **第三項**  第一項の規定は、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、同項の規定に該当する旨を証する書類として財務省令で定めるものの添付がある場合に限り、適用する。
    <sup>art-34-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-3</sup>
    The provisions of paragraph (1) 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 the documents specified by Order of the Ministry of Finance as documents certifying that the case falls under the provisions of that paragraph are attached to that return.
    <sup>machine translation, not official</sup>

    **第四項**  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、第一項の規定を適用することができる。
    <sup>art-34-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-4</sup>
    Even in the case where no final return has been filed, or a final return without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or attachment, the district director may apply the provisions of paragraph (1), but only if there has been a submission of a document containing that statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-34-3/par-1: 第三十七条 → 租税特別措置法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/special-taxation-measures-act/art-37 · https://japanlaw.org/l/332AC0000000026/art-37
- art-34-3/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-34-3/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-34-3/par-1: 第三十七条の四 → 租税特別措置法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-4 · https://japanlaw.org/l/332AC0000000026/art-37-4
- art-34-3/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-34-3/par-1/item-1: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- art-34-3/par-1/item-1: 同項第二号 → 租税特別措置法 第三十四条の三第一項第二号 (Article 34-3, paragraph (1), item (ii)), art-34-3/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1/item-2
- art-34-3/par-1/item-1: 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-34-3/par-1/item-2: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- art-34-3/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-34-3/par-2: 前項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- art-34-3/par-2/item-1: 農業振興地域の整備に関する法律第二十三条 → e-Gov law 344AC0000000058, 第二十三条 (Article 23), art-23 — not held in this collection
- art-34-3/par-2/item-1: 前条第二項第二十五号 → 租税特別措置法 第三十四条の二第二項第二十五号 (Article 34-2, paragraph (2), item (xxv)), art-34-2/par-2/item-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2/item-25 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-25
- art-34-3/par-2/item-1: 第三十四条第二項第七号 → 租税特別措置法 第三十四条第二項第七号 (Article 34, paragraph (2), item (vii)), art-34/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-7
- art-34-3/par-2/item-2: 農業振興地域の整備に関する法律第八条第二項第一号 → e-Gov law 344AC0000000058, 第八条第二項第一号 (Article 8, paragraph (2), item (i)), art-8/par-2/item-1 — not held in this collection
- art-34-3/par-2/item-2: 農地中間管理事業の推進に関する法律（平成二十五年法律第百一号）第十八条第七項 → e-Gov law 425AC0000000101, 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — not held in this collection
- art-34-3/par-2/item-2: 同条第一項 → e-Gov law 425AC0000000101, 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — not held in this collection
- art-34-3/par-2/item-2: 前条第二項第二十五号 → 租税特別措置法 第三十四条の二第二項第二十五号 (Article 34-2, paragraph (2), item (xxv)), art-34-2/par-2/item-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2/item-25 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-25
- art-34-3/par-2/item-2: 第三十四条第二項第七号 → 租税特別措置法 第三十四条第二項第七号 (Article 34, paragraph (2), item (vii)), art-34/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-7
- art-34-3/par-2/item-3: 農村地域への産業の導入の促進等に関する法律（昭和四十六年法律第百十二号）第五条第二項 → e-Gov law 346AC0000000112, 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — not held in this collection
- art-34-3/par-2/item-3: 同条第一項 → e-Gov law 346AC0000000112, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-34-3/par-2/item-3: 同条第二項第一号 → e-Gov law 346AC0000000112, 第五条第二項第一号 (Article 5, paragraph (2), item (i)), art-5/par-2/item-1 — not held in this collection
- art-34-3/par-2/item-3: 農業振興地域の整備に関する法律第三条 → e-Gov law 344AC0000000058, 第三条 (Article 3), art-3 — not held in this collection
- art-34-3/par-2/item-4: 土地改良法第二条第一項 → e-Gov law 324AC0000000195, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-34-3/par-2/item-4: 同条第二項第一号から第三号まで → e-Gov law 324AC0000000195, 第二条第二項第一号 (Article 2, paragraph (2), item (i)), art-2/par-2/item-1 — not held in this collection
- art-34-3/par-2/item-4: 同法第五十四条の二第四項 → e-Gov law 324AC0000000195, 第五十四条の二第四項 (Article 54-2, paragraph (4)), art-54-2/par-4 — not held in this collection
- art-34-3/par-2/item-4: 同法第八十九条の二第十項 → e-Gov law 324AC0000000195, 第八十九条の二第十項 (Article 89-2, paragraph (10)), art-89-2/par-10 — not held in this collection
- art-34-3/par-2/item-4: 第九十六条 → e-Gov law 324AC0000000195, 第九十六条 (Article 96), art-96 — not held in this collection
- art-34-3/par-2/item-4: 第九十六条の四第一項 → e-Gov law 324AC0000000195, 第九十六条の四第一項 (Article 96-4, paragraph (1)), art-96-4/par-1 — not held in this collection
- art-34-3/par-2/item-4: 同法第八条第五項第二号 → e-Gov law 324AC0000000195, 第八条第五項第二号 (Article 8, paragraph (5), item (ii)), art-8/par-5/item-2 — not held in this collection
- art-34-3/par-2/item-4: 同項第三号 → e-Gov law 324AC0000000195, 第八条第五項第三号 (Article 8, paragraph (5), item (iii)), art-8/par-5/item-3 — not held in this collection
- art-34-3/par-2/item-4: 同法第五十三条の三の二第一項第一号 → e-Gov law 324AC0000000195, 第五十三条の三の二第一項第一号 (Article 53-3-2, paragraph (1), item (i)), art-53-3-2/par-1/item-1 — not held in this collection
- art-34-3/par-2/item-4: 同法第五十三条の二の二第一項 → e-Gov law 324AC0000000195, 第五十三条の二の二第一項 (Article 53-2-2, paragraph (1)), art-53-2-2/par-1 — not held in this collection
- art-34-3/par-2/item-4: 同法第八十九条の二第三項 → e-Gov law 324AC0000000195, 第八十九条の二第三項 (Article 89-2, paragraph (3)), art-89-2/par-3 — not held in this collection
- art-34-3/par-2/item-5: 森林組合法（昭和五十三年法律第三十六号）第九条第二項第七号 → e-Gov law 353AC0000000036, 第九条第二項第七号 (Article 9, paragraph (2), item (vii)), art-9/par-2/item-7 — not held in this collection
- art-34-3/par-2/item-5: 第百一条第一項第九号 → e-Gov law 353AC0000000036, 第百一条第一項第九号 (Article 101, paragraph (1), item (ix)), art-101/par-1/item-9 — not held in this collection
- art-34-3/par-2/item-5: 森林法第五条第一項 → e-Gov law 326AC1000000249, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-34-3/par-2/item-6: 農業振興地域の整備に関する法律第三条 → e-Gov law 344AC0000000058, 第三条 (Article 3), art-3 — not held in this collection
- art-34-3/par-2/item-6: 同法第八条第二項第三号 → e-Gov law 344AC0000000058, 第八条第二項第三号 (Article 8, paragraph (2), item (iii)), art-8/par-2/item-3 — not held in this collection
- art-34-3/par-2/item-6: 同法第十三条の二第一項 → e-Gov law 344AC0000000058, 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — not held in this collection
- art-34-3/par-2/item-6: 第二項 → e-Gov law 344AC0000000058, 第十三条の二第二項 (Article 13-2, paragraph (2)), art-13-2/par-2 — not held in this collection
- art-34-3/par-2/item-6: 同法第十三条の三 → e-Gov law 344AC0000000058, 第十三条の三 (Article 13-3), art-13-3 — not held in this collection
- art-34-3/par-3: 第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- art-34-3/par-4: 第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- art-34-3/par-4: 前項 → 租税特別措置法 第三十四条の三第三項 (Article 34-3, paragraph (3)), art-34-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-3

## Cited by

20 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 第三十四条の三第一項第一号（農地保有の合理化等のために農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-34-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1/item-1
- 租税特別措置法 第三十四条の三第一項第二号（農地保有の合理化等のために農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-34-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1/item-2
- 租税特別措置法 第三十四条の三第二項（農地保有の合理化等のために農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-34-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2
- 租税特別措置法 第三十四条の三第三項（農地保有の合理化等のために農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-34-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-3
- 租税特別措置法 第三十四条の三第四項（農地保有の合理化等のために農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-34-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-4
- 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一号（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-1 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-1/item-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 附則第五十一条第十二項（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-4291-4/art-51/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-12
- 租税特別措置法 附則第五十一条第十七項（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-4291-4/art-51/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-17
- 租税特別措置法 附則第三十四条第四項（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-4311-6/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-34/par-4
- 租税特別措置法 附則第三十二条第七項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5041-4/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-7
- 租税特別措置法 附則第三十二条第八項（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-5041-4/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-32/par-8

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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-20261007T211206-041, 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