# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十六条 (Article 36) - 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: 第三十六条 (Article 36) — address `art-36` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-36 - 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. --- ### 第三十六条 art-36 · https://japanlaw.org/ja/special-taxation-measures-act/art-36 · https://japanlaw.org/l/332AC0000000026/art-36 **第一項** 個人がその有する資産の譲渡（譲渡所得の基因となる不動産等の貸付けを含む。以下この条において同じ。）をした場合において、その年中の当該資産の譲渡につき、第三十三条の四第一項、第三十四条第一項、第三十四条の二第一項、第三十四条の三第一項、第三十五条第一項、第三十五条の二第一項又は前条第一項の規定のうち二以上の規定の適用を受けることにより控除すべき金額の合計額が五千万円を超えることとなるときは、これら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。 art-36/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/art-36/par-1 If an individual has transferred an asset held by the individual (including the lending of real property, etc. giving rise to capital gains; hereinafter the same applies in this Article), and the total of the amounts to be deducted as a result of the application of two or more of the provisions of Article 33-4, paragraph (1), Article 34, paragraph (1), Article 34-2, paragraph (1), Article 34-3, paragraph (1), Article 35, paragraph (1), Article 35-2, paragraph (1), and paragraph (1) of the preceding Article to the transfer of assets during that year comes to exceed 50 million yen, the amount to be deducted pursuant to those provisions is to be the amount calculated pursuant to the provisions of Cabinet Order within the limit of 50 million yen in total. machine translation, not official --- ## Cites - art-36/par-1: この条 → 租税特別措置法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/special-taxation-measures-act/art-36 · https://japanlaw.org/l/332AC0000000026/art-36 - art-36/par-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-36/par-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-36/par-1: 前条第一項 → 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-36/par-1: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1 - art-36/par-1: 第三十五条第一項 → 租税特別措置法 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-1 - art-36/par-1: 第三十五条の二第一項 → 租税特別措置法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-1 - art-36/par-1: 第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1 ## Cited by 2 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 --- ## 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