# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十六条の四 (Article 36-4)

- 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: 第三十六条の四 (Article 36-4)（買換えに係る居住用財産の譲渡の場合の取得価額の計算等） — address `art-36-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-36-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-36-4
- 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.

---

### 第三十六条の四（買換えに係る居住用財産の譲渡の場合の取得価額の計算等） — Calculation, etc. of the Acquisition Price in the Case of Transfer of Residential Property Pertaining to Replacement
<sup>caption: machine translation, not official</sup>
<sup>art-36-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-36-4 · https://japanlaw.org/l/332AC0000000026/art-36-4</sup>

    **第一項**  第三十六条の二第一項（同条第二項において準用する場合を含む。以下この条において同じ。）の規定の適用を受けた者（前条第一項から第三項までの規定による修正申告書を提出し、又は同条第四項の規定による更正を受け、かつ、第三十六条の二第一項の規定による特例を認められないこととなつた者を除く。）の同条第一項に規定する買換資産について、当該買換資産の取得の日以後その譲渡（譲渡所得の基因となる不動産等の貸付けを含む。）、相続、遺贈又は贈与があつた場合において、譲渡所得の金額を計算するときは、政令で定めるところにより、当該買換資産の取得価額は、次の各号に掲げる場合の区分に応じ、当該各号に定める金額（同項に規定する譲渡資産の譲渡に要した費用があるときは、政令で定めるところにより計算した当該費用の金額を加算した金額）とする。
    <sup>art-36-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-36-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-4/par-1</sup>
    With regard to a replacement asset prescribed in Article 36-2, paragraph (1) of a person who has been subject to the provisions of that paragraph (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; hereinafter the same applies in this Article) (excluding a person who has filed an amended return under the provisions of paragraphs (1) through (3) of the preceding Article or received a reassessment under the provisions of paragraph (4) of that Article, and as a result is no longer granted the special provisions under Article 36-2, paragraph (1)), when calculating the amount of capital gains in the case where there has been a transfer (including the lending of real property, etc. giving rise to capital gains), inheritance, bequest, or gift of the replacement asset on or after the day of its acquisition, the acquisition price of the replacement asset is, pursuant to the provisions of Cabinet Order, to be the amount specified in the following items according to the categories of cases listed in those items (or, where there are expenses required for the transfer of the transferred asset prescribed in that paragraph, the amount obtained by adding the amount of those expenses calculated pursuant to the provisions of Cabinet Order):
    <sup>machine translation, not official</sup>

      **一**  第三十六条の二第一項の譲渡による収入金額が買換資産の取得価額を超える場合　当該譲渡をした譲渡資産の取得価額等のうちその超える額に対応する部分以外の部分の額として政令で定めるところにより計算した金額
      <sup>art-36-4/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-36-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-36-4/par-1/item-1</sup>
      where the revenue from the transfer referred to in Article 36-2, paragraph (1) exceeds the acquisition price of the replacement asset: the amount calculated pursuant to the provisions of Cabinet Order as the amount of the portion of the acquisition price, etc. of the transferred asset that was transferred, other than the portion corresponding to the excess;
      <sup>machine translation, not official</sup>

      **二**  第三十六条の二第一項の譲渡による収入金額が買換資産の取得価額に等しい場合　当該譲渡をした譲渡資産の取得価額等に相当する金額
      <sup>art-36-4/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-36-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-36-4/par-1/item-2</sup>
      where the revenue from the transfer referred to in Article 36-2, paragraph (1) is equal to the acquisition price of the replacement asset: an amount equivalent to the acquisition price, etc. of the transferred asset that was transferred;
      <sup>machine translation, not official</sup>

      **三**  第三十六条の二第一項の譲渡による収入金額が買換資産の取得価額に満たない場合　当該譲渡をした譲渡資産の取得価額等にその満たない額を加算した金額に相当する金額
      <sup>art-36-4/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-36-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-36-4/par-1/item-3</sup>
      where the revenue from the transfer referred to in Article 36-2, paragraph (1) is less than the acquisition price of the replacement asset: an amount equivalent to the amount obtained by adding the shortfall to the acquisition price, etc. of the transferred asset that was transferred.
      <sup>machine translation, not official</sup>

---

## Cites
- art-36-4/par-1: この条 → 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-36-4/par-1: 前条第一項から第三項まで → 租税特別措置法 第三十六条の三第三項 (Article 36-3, paragraph (3)), art-36-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-3
- art-36-4/par-1: 同条第四項 → 租税特別措置法 第三十六条の三第四項 (Article 36-3, paragraph (4)), art-36-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-4
- art-36-4/par-1: 第三十六条の二第一項 → 租税特別措置法 第三十六条の二第一項 (Article 36-2, paragraph (1)), art-36-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1
- art-36-4/par-1: 前条第一項から第三項まで → 租税特別措置法 第三十六条の三第二項 (Article 36-3, paragraph (2)), art-36-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-2
- art-36-4/par-1: 同条第二項 → 租税特別措置法 第三十六条の二第二項 (Article 36-2, paragraph (2)), art-36-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-2
- art-36-4/par-1: 前条第一項から第三項まで → 租税特別措置法 第三十六条の三第一項 (Article 36-3, paragraph (1)), art-36-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-1
- art-36-4/par-1/item-1: 第三十六条の二第一項 → 租税特別措置法 第三十六条の二第一項 (Article 36-2, paragraph (1)), art-36-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1
- art-36-4/par-1/item-2: 第三十六条の二第一項 → 租税特別措置法 第三十六条の二第一項 (Article 36-2, paragraph (1)), art-36-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1
- art-36-4/par-1/item-3: 第三十六条の二第一項 → 租税特別措置法 第三十六条の二第一項 (Article 36-2, paragraph (1)), art-36-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1

## Cited by

5 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 第三十六条の四第一項（買換えに係る居住用財産の譲渡の場合の取得価額の計算等） — https://japanlaw.org/ja/special-taxation-measures-act/art-36-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-4/par-1
- 租税特別措置法 第三十六条の五第一項（特定の居住用財産を交換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-36-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-5/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-20261007T211206-044, 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