# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十五条の三 (Article 35-3) - 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: 第三十五条の三 (Article 35-3)（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） — address `art-35-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-35-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-35-3 - 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. --- ### 第三十五条の三（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） — Special Deduction for Long-Term Capital Gains in the Case of Transfer of Low-Use or Unused Land, etc. caption: machine translation, not official art-35-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-35-3 · https://japanlaw.org/l/332AC0000000026/art-35-3 **第一項** 個人が、都市計画法第四条第二項に規定する都市計画区域内にある土地基本法（平成元年法律第八十四号）第十三条第四項に規定する低未利用土地（以下この項及び次項第二号において「低未利用土地」という。）又は当該低未利用土地の上に存する権利（以下第四項までにおいて「低未利用土地等」と総称する。）で、その年一月一日において第三十一条第二項に規定する所有期間が五年を超えるものの譲渡を令和二年七月一日から令和十年十二月三十一日までの間にした場合（当該譲渡の後に当該低未利用土地等の利用がされる場合に限る。）には、その者がその年中にその譲渡をした低未利用土地等の全部又は一部につき第三十三条から第三十三条の三まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四又は第三十七条の八の規定の適用を受ける場合を除き、これらの全部の低未利用土地等の譲渡に対する第三十一条の規定の適用については、同条第一項中「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百万円（長期譲渡所得の金額のうち第三十五条の三第一項の規定に該当する同項に規定する低未利用土地等の譲渡に係る部分の金額が百万円に満たない場合には、当該低未利用土地等の譲渡に係る部分の金額）を控除した金額（」とする。 art-35-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1 If an individual has transferred, between July 1, 2020 and December 31, 2028, low-use or unused land prescribed in Article 13, paragraph (4) of the Basic Land Act (Act No. 84 of 1989) that is located within a city planning area prescribed in Article 4, paragraph (2) of the City Planning Act (hereinafter referred to in this paragraph and item (ii) of the following paragraph as "low-use or unused land") or a right existing on that low-use or unused land (hereinafter collectively referred to through paragraph (4) as "low-use or unused land, etc."), for which the holding period prescribed in Article 31, paragraph (2) exceeds five years as of January 1 of that year (limited to the case where the low-use or unused land, etc. is to be used after the transfer), then, except where the individual is subject to the provisions of Articles 33 through 33-3, Article 36-2, Article 36-5, Article 37, Article 37-4, or Article 37-8 with regard to all or part of the low-use or unused land, etc. transferred during that year, with regard to the application of the provisions of Article 31 to the transfer of all of that low-use or unused land, etc., the phrase "the amount of long-term capital gains (" in paragraph (1) of that Article is deemed to be replaced with "the amount remaining after deducting 1 million yen (or, where the portion of the amount of long-term capital gains pertaining to the transfer of low-use or unused land, etc. prescribed in Article 35-3, paragraph (1) that falls under the provisions of that paragraph is less than 1 million yen, the amount of the portion pertaining to the transfer of the low-use or unused land, etc.) from the amount of long-term capital gains (". machine translation, not official **第二項** 前項の低未利用土地等の譲渡には、譲渡所得の基因となる不動産等の貸付けを含むものとし、次に掲げる譲渡を含まないものとする。 art-35-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2 The transfer of low-use or unused land, etc. referred to in the preceding paragraph is to include the lending of real property, etc. giving rise to capital gains, and is not to include the following transfers: machine translation, not official **一** 当該個人の配偶者その他の当該個人と政令で定める特別の関係がある者に対してする譲渡 art-35-3/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-1 a transfer to the individual's spouse or any other person who has a special relationship with the individual specified by Cabinet Order; machine translation, not official **二** その譲渡の対価（当該低未利用土地等の譲渡とともにした当該低未利用土地の上にある資産の譲渡の対価を含む。）の額が五百万円（当該低未利用土地等が次に掲げる区域内にある場合には、八百万円）を超えるもの art-35-3/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-2 a transfer for which the amount of consideration (including the consideration for the transfer of assets located on the low-use or unused land made together with the transfer of the low-use or unused land, etc.) exceeds 5 million yen (or 8 million yen, where the low-use or unused land, etc. is located within any of the following districts): machine translation, not official **イ** 都市計画法第四条第二項に規定する都市計画区域のうち政令で定める区域 art-35-3/par-2/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-2/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-2/sub-1 the district specified by Cabinet Order within a city planning area prescribed in Article 4, paragraph (2) of the City Planning Act; machine translation, not official **ロ** 所有者不明土地の利用の円滑化等に関する特別措置法第四十五条第一項に規定する所有者不明土地対策計画を作成した市町村の区域（イに掲げる区域を除く。） art-35-3/par-2/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-2/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-2/sub-2 the district of a municipality that has prepared a plan for measures concerning land with an unknown owner prescribed in Article 45, paragraph (1) of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (excluding the district listed in (a)); machine translation, not official **三** 所得税法第五十八条の規定又は第三十三条の四若しくは第三十四条から前条までの規定の適用を受ける譲渡 art-35-3/par-2/item-3 · 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 a transfer that is subject to the provisions of Article 58 of the Income Tax Act or the provisions of Article 33-4 or Article 34 through the preceding Article. machine translation, not official **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低未利用土地等と一筆であつた土地からその年の前年又は前々年に分筆された土地又は当該土地の上に存する権利の譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）を当該前年又は前々年中にした場合において、その者が当該譲渡につき同項の規定の適用を受けているときは、適用しない。 art-35-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-3 The provisions of paragraph (1) do not apply if the individual transferred, in the year preceding that year or in the year before that, land that was subdivided in that preceding year or the year before that from land that formed one parcel together with the low-use or unused land, etc. for which the individual seeks the application of the provisions of that paragraph, or a right existing on that land (including the lending of real property, etc. giving rise to capital gains), and has been subject to the provisions of that paragraph with regard to that transfer. machine translation, not official **第四項** 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低未利用土地等の譲渡の後の利用に関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。 art-35-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-4 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 is subject to the provisions of that paragraph, and documents concerning the use, after the transfer, of the low-use or unused land, etc. for which the individual seeks the application of the provisions of that paragraph and any other documents specified by Order of the Ministry of Finance are attached to that return. machine translation, not official **第五項** 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。 art-35-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-5 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. machine translation, not official --- ## Cites - art-35-3/par-1: 土地基本法（平成元年法律第八十四号）第十三条第四項 → e-Gov law 401AC0000000084, 第十三条第四項 (Article 13, paragraph (4)), art-13/par-4 — not held in this collection - art-35-3/par-1: 第四項 → 租税特別措置法 第三十五条の三第四項 (Article 35-3, paragraph (4)), art-35-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-4 - art-35-3/par-1: 同条第一項 → 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-35-3/par-1: 第三十三条から第三十三条の三まで → 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-35-3/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-35-3/par-1: この項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1 - art-35-3/par-1: 第三十六条の二 → 租税特別措置法 第三十六条の二 (Article 36-2), art-36-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2 · https://japanlaw.org/l/332AC0000000026/art-36-2 - art-35-3/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-35-3/par-1: 次項第二号 → 租税特別措置法 第三十五条の三第二項第二号 (Article 35-3, paragraph (2), item (ii)), art-35-3/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2/item-2 - art-35-3/par-1: 第三十一条第二項 → 租税特別措置法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/art-31/par-2 - art-35-3/par-1: 第三十六条の五 → 租税特別措置法 第三十六条の五 (Article 36-5), art-36-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5 - art-35-3/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-35-3/par-1: 第三十三条から第三十三条の三まで → 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-35-3/par-1: 第三十三条から第三十三条の三まで → 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-35-3/par-1: 第三十七条の八 → 租税特別措置法 第三十七条の八 (Article 37-8), art-37-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-8 · https://japanlaw.org/l/332AC0000000026/art-37-8 - art-35-3/par-2: 前項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1 - art-35-3/par-2/item-2/sub-1: 都市計画法第四条第二項 → e-Gov law 343AC0000000100, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - art-35-3/par-2/item-3: 所得税法第五十八条 → 所得税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/income-tax-act/art-58 · https://japanlaw.org/l/340AC0000000033/art-58 - art-35-3/par-2/item-3: 第三十四条から前条まで → 租税特別措置法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-35 · https://japanlaw.org/l/332AC0000000026/art-35 - art-35-3/par-2/item-3: 第三十四条から前条まで → 租税特別措置法 第三十四条の三 (Article 34-3), art-34-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3 · https://japanlaw.org/l/332AC0000000026/art-34-3 - art-35-3/par-2/item-3: 第三十四条から前条まで → 租税特別措置法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-34 · https://japanlaw.org/l/332AC0000000026/art-34 - art-35-3/par-2/item-3: 第三十三条の四 → 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-35-3/par-2/item-3: 第三十四条から前条まで → 租税特別措置法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2 · https://japanlaw.org/l/332AC0000000026/art-35-2 - art-35-3/par-2/item-3: 第三十四条から前条まで → 租税特別措置法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2 · https://japanlaw.org/l/332AC0000000026/art-34-2 - art-35-3/par-3: 第一項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1 - art-35-3/par-4: 第一項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1 - art-35-3/par-5: 前項 → 租税特別措置法 第三十五条の三第四項 (Article 35-3, paragraph (4)), art-35-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-4 - art-35-3/par-5: 第一項 → 租税特別措置法 第三十五条の三第一項 (Article 35-3, paragraph (1)), art-35-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-1 ## Cited by 15 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（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 第三十五条の三第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-2 - 租税特別措置法 第三十五条の三第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-3 - 租税特別措置法 第三十五条の三第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-4 - 租税特別措置法 第三十五条の三第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-35-3/par-5 - 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 附則第三十二条第四項（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-5051-3/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-4 --- ## 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-20261007T211206-043, 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