# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条 (Article 37)

- 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: 第三十七条 (Article 37)（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — address `art-37`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-37
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-37
- 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
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They are never merged and never substituted for one another.

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### 第三十七条（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — Special Provisions on Taxation on Capital Gains in the Case of Replacement of Specified Business Assets
<sup>caption: machine translation, not official</sup>
<sup>art-37 · https://japanlaw.org/ja/special-taxation-measures-act/art-37 · https://japanlaw.org/l/332AC0000000026/art-37</sup>

    **第一項**  個人が、昭和四十五年一月一日から令和十一年十二月三十一日（次の表の第三号の上欄に掲げる資産にあつては同年三月三十一日とし、同表の第四号の上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては令和十年十二月三十一日とする。）までの間に、その有する資産（所得税法第二条第一項第十六号に規定する棚卸資産その他これに準ずる資産で政令で定めるものを除く。以下この条、第三十七条の四及び第三十七条の五において同じ。）で同表の各号の上欄に掲げるもののうち事業（事業に準ずるものとして政令で定めるものを含む。以下第三十七条の五までにおいて同じ。）の用に供しているものの譲渡（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、第三十三条から第三十三条の三までの規定に該当するもの及び贈与、交換又は出資によるものその他政令で定めるものを除く。以下この条において同じ。）をした場合において、当該譲渡の日の属する年の十二月三十一日までに、当該各号の下欄に掲げる資産の取得（建設及び製作を含むものとし、同表の第一号及び第三号の上欄の場合を除き、贈与、交換又は法人税法第二条第十二号の五の二に規定する現物分配によるもの、所有権移転外リース取引によるものその他政令で定めるものを除く。以下第三十七条の三までにおいて同じ。）をし、かつ、当該取得の日から一年以内に、当該取得をした資産（以下同条までにおいて「買換資産」という。）を当該各号の下欄に規定する地域内にある当該個人の事業の用（同表の第四号の下欄に掲げる船舶については、その個人の事業の用。第三項及び第四項並びに次条第一項において同じ。）に供したとき（当該期間内に当該事業の用に供しなくなつたときを除く。）、又は供する見込みであるときは、政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該譲渡につき、当該譲渡による収入金額が当該買換資産の取得価額以下である場合にあつては当該譲渡に係る資産のうち当該収入金額の百分の八十（当該譲渡をした資産が同表の第二号の上欄に掲げる資産に該当し、かつ、当該買換資産が同号の下欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。第三十七条の三第二項において同じ。）に該当する場合には、百分の六十。以下この項において同じ。）に相当する金額を超える金額に相当するものとして政令で定める部分の譲渡があつたものとし、当該収入金額が当該取得価額を超える場合にあつては当該譲渡に係る資産のうち当該取得価額の百分の八十に相当する金額を超える金額に相当するものとして政令で定める部分の譲渡があつたものとして、第三十一条若しくは第三十二条又は所得税法第三十三条の規定を適用する。
譲渡資産	買換資産
一　次に掲げる区域（令和二年四月一日前に当該区域となつた区域を除く。以下この号において「航空機騒音障害区域」という。）内にある土地等（土地又は土地の上に存する権利をいう。以下この条において同じ。）（その土地等のある区域が航空機騒音障害区域となつた日以後に取得（相続、遺贈又は贈与による取得を除く。）をされたものを除く。）、建物（その附属設備を含む。以下この表及び第十項において同じ。）又は構築物でそれぞれ次に定める場合に譲渡をされるもの
イ　特定空港周辺航空機騒音対策特別措置法第四条第一項に規定する航空機騒音障害防止特別地区　同法第八条第一項若しくは第九条第二項の規定により買い取られ、又は同条第一項の規定により補償金を取得する場合
ロ　公共用飛行場周辺における航空機騒音による障害の防止等に関する法律第九条第一項に規定する第二種区域　同条第二項の規定により買い取られ、又は同条第一項の規定により補償金を取得する場合	上欄のイ又はロに掲げる区域以外の地域内（国内に限る。以下この号において同じ。）にある土地等、建物、構築物又は機械及び装置（農業又は林業の用に供されるものにあつては、都市計画法第七条第一項の市街化区域と定められた区域以外の地域内にあるものに限る。）
二　次に掲げる区域（イからハまでに掲げる区域にあつては、政令で定める区域を除く。以下この号において「既成市街地等」という。）内にある土地等、建物又は構築物
イ　首都圏整備法（昭和三十一年法律第八十三号）第二条第三項に規定する既成市街地
ロ　近畿圏整備法（昭和三十八年法律第百二十九号）第二条第三項に規定する既成都市区域
ハ　首都圏、近畿圏及び中部圏の近郊整備地帯等の整備のための国の財政上の特別措置に関する法律（昭和四十一年法律第百十四号）第二条第三項に規定する政令で定める区域
ニ　イからハまでに掲げる区域に類する区域として政令で定める区域	次に掲げる区域内にある土地等、建物、構築物又は機械及び装置で、土地の計画的かつ効率的な利用に資するものとして政令で定める施策の実施に伴い、当該施策に従つて取得をされるもの（政令で定めるものを除く。）
イ　既成市街地等であつて、次に掲げる区域（当該区域が都市再開発法第二条の三第一項に規定する大都市の区域に該当する場合にあつては、当該大都市の区域に係る同項に規定する都市再開発の方針に定められた同項第二号に規定する地区の区域に該当するものに限る。）
（１）　密集市街地における防災街区の整備の促進に関する法律第三条第一項に規定する防災街区整備方針に定められた同項第一号に規定する防災再開発促進地区の区域
（２）　都市再生特別措置法第二条第五項に規定する特定都市再生緊急整備地域内の区域
（３）　都市再生特別措置法第八十一条第一項に規定する立地適正化計画に記載された同条第二項第三号に規定する都市機能誘導区域
ロ　既成市街地等であつて、被災市街地復興特別措置法第五条第一項の規定により都市計画に定められた被災市街地復興推進地域内の区域
ハ　既成市街地等であつて、イ及びロに掲げる区域以外の区域
三　国内にある土地等、建物又は構築物で、当該個人により取得をされたこれらの資産のうちその譲渡の日の属する年の一月一日において所有期間（第三十一条第二項に規定する所有期間をいう。第五項において同じ。）が十年を超えるもの	国内にある土地等（事務所、事業所その他の政令で定める施設（以下この号において「特定施設」という。）の敷地の用に供されるもの（当該特定施設に係る事業の遂行上必要な駐車場の用に供されるものを含む。）又は駐車場の用に供されるもの（建物又は構築物の敷地の用に供されていないことについて政令で定めるやむを得ない事情があるものに限る。）で、その面積が三百平方メートル以上のものに限る。）、建物（特定施設の用に供されるものに限る。）又は構築物（特定施設に係る事業の遂行上必要なものに限る。）
四　船舶（船舶法第一条に規定する日本船舶に限るものとし、漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるものを除く。以下この号において同じ。）のうちその進水の日からその譲渡の日までの期間が政令で定める期間に満たないもの（建設業その他の政令で定める事業の用に供されるものにあつては、その船舶に設置されている原動機の定格出力の合計が千五百キロワット以下のもの及び平成二十三年一月一日以後に建造されたものを除く。）	船舶（政令で定めるものに限る。）
    <sup>art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1</sup>
    If an individual has, between January 1, 1970 and December 31, 2029 (or, for the assets listed in the left-hand column of item (iii) of the following table, March 31 of that year, and, for those of the assets listed in the left-hand column of item (iv) of that table that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, December 31, 2028), transferred any of the assets held by the individual (excluding inventory assets prescribed in Article 2, paragraph (1), item (xvi) of the Income Tax Act and any other assets equivalent thereto specified by Cabinet Order; hereinafter the same applies in this Article, Article 37-4, and Article 37-5) that are listed in the left-hand column of the items of that table and are used for business (including anything specified by Cabinet Order as equivalent to a business; hereinafter the same applies through Article 37-5) (the transfer includes the lending of real property, etc. giving rise to capital gains, and excludes a transfer that falls under the provisions of Articles 33 through 33-3 and a transfer by way of gift, exchange, or capital contribution and any other transfer specified by Cabinet Order; hereinafter the same applies in this Article), and has, by December 31 of the year that includes the day of the transfer, acquired an asset listed in the right-hand column of the relevant item (including by construction or manufacture, and, except in the case of the left-hand column of items (i) and (iii) of that table, excluding an acquisition by way of gift, exchange, or in-kind distribution prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act, an acquisition through a lease transaction without transfer of ownership, and any other acquisition specified by Cabinet Order; hereinafter the same applies through Article 37-3), and has, within one year from the day of the acquisition, used the acquired asset (hereinafter referred to through that Article as a "replacement asset") for the individual's business within the area prescribed in the right-hand column of the relevant item (for a ship listed in the right-hand column of item (iv) of that table, for the business of the individual; the same applies in paragraphs (3) and (4) and paragraph (1) of the following Article) (excluding the case where the individual has ceased to use it for that business within that period), or is expected to use it as such, then, with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph, the provisions of Article 31 or Article 32 of this Act, or Article 33 of the Income Tax Act apply by deeming that, where the revenue from the transfer is equal to or less than the acquisition price of the replacement asset, the portion of the assets pertaining to the transfer specified by Cabinet Order as corresponding to the amount exceeding the amount equivalent to 80 percent of the revenue (or 60 percent, where the transferred assets fall under the assets listed in the left-hand column of item (ii) of that table and the replacement asset falls under the assets listed in the right-hand column of that item (limited to those located within the district listed in (c) of that column; the same applies in Article 37-3, paragraph (2)); hereinafter the same applies in this paragraph) was transferred, and that, where the revenue exceeds the acquisition price, the portion of the assets pertaining to the transfer specified by Cabinet Order as corresponding to the amount exceeding the amount equivalent to 80 percent of the acquisition price was transferred.
Transferred asset	Replacement asset
(i) Land, etc. (meaning land or a right existing on land; hereinafter the same applies in this Article) (excluding land, etc. acquired (excluding an acquisition through inheritance, bequest, or gift) on or after the day on which the district where the land, etc. is located became an aircraft noise damage district), buildings (including their associated facilities; hereinafter the same applies in this table and paragraph (10)), or structures located within any of the following districts (excluding a district that became such a district before April 1, 2020; hereinafter referred to in this item as an "aircraft noise damage district"), which are transferred in the respective cases specified below
(a) A special district for prevention of aircraft noise damage prescribed in Article 4, paragraph (1) of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports: where the asset is purchased pursuant to the provisions of Article 8, paragraph (1) or Article 9, paragraph (2) of that Act, or where compensation is acquired pursuant to the provisions of paragraph (1) of that Article
(b) A Class 2 area prescribed in Article 9, paragraph (1) of the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports: where the asset is purchased pursuant to the provisions of paragraph (2) of that Article, or where compensation is acquired pursuant to the provisions of paragraph (1) of that Article	Land, etc., buildings, structures, or machinery and equipment located within an area other than the districts listed in (a) or (b) of the left-hand column (limited to an area in Japan; hereinafter the same applies in this item) (for those used for agriculture or forestry, limited to those located within an area other than the district designated as an urbanization promotion area referred to in Article 7, paragraph (1) of the City Planning Act)
(ii) Land, etc., buildings, or structures located within any of the following districts (for the districts listed in (a) through (c), excluding the districts specified by Cabinet Order; hereinafter referred to in this item as "existing urban areas, etc.")
(a) The existing urban area prescribed in Article 2, paragraph (3) of the Metropolitan Area Readjustment Act (Act No. 83 of 1956)
(b) The existing urban zone prescribed in Article 2, paragraph (3) of the Kinki Area Adjustment Act (Act No. 129 of 1963)
(c) The district specified by Cabinet Order prescribed in Article 2, paragraph (3) of the Act on State's Special Financial Measures on Arrangement of Suburban Development and Redevelopment Areas, etc. in Tokyo Metropolitan Area, Kinki Area and Chubu Area (Act No. 114 of 1966)
(d) A district specified by Cabinet Order as a district similar to the districts listed in (a) through (c)	Land, etc., buildings, structures, or machinery and equipment located within any of the following districts, which are acquired, in connection with the implementation of a measure specified by Cabinet Order as contributing to the planned and efficient use of land, in accordance with that measure (excluding those specified by Cabinet Order)
(a) A district within existing urban areas, etc. that is any of the following districts (where the district falls under the area of a large city prescribed in Article 2-3, paragraph (1) of the Urban Renewal Act, limited to a district that falls under the district of an area prescribed in item (ii) of that paragraph that is specified in the urban redevelopment policy prescribed in that paragraph for the area of that large city)
1. The district of a disaster prevention redevelopment promotion area prescribed in Article 3, paragraph (1), item (i) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts that is specified in the disaster prevention block improvement policy prescribed in that paragraph
2. A district within a specified urgent urban renaissance development area prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Urban Reconstruction
3. An urban function inducement district prescribed in Article 81, paragraph (2), item (iii) of the Act on Special Measures concerning Urban Reconstruction that is specified in a location optimization plan prescribed in paragraph (1) of that Article
(b) A district within existing urban areas, etc. that is a district within a promotion area for reconstruction of a disaster-damaged urban district designated in a city plan pursuant to the provisions of Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster
(c) A district within existing urban areas, etc. other than the districts listed in (a) and (b)
(iii) Land, etc., buildings, or structures located in Japan that were acquired by the individual and for which the holding period (meaning the holding period prescribed in Article 31, paragraph (2); the same applies in paragraph (5)) exceeds ten years as of January 1 of the year that includes the day of the transfer	Land, etc. located in Japan (limited to land, etc. used as the site of an office, place of business, or any other facility specified by Cabinet Order (hereinafter referred to in this item as a "specified facility") (including land, etc. used as a parking lot necessary for carrying out the business pertaining to the specified facility) or land, etc. used as a parking lot (limited to land, etc. for which there are unavoidable circumstances specified by Cabinet Order for its not being used as the site of a building or structure), whose area is 300 square meters or more), buildings (limited to those used for a specified facility), or structures (limited to those necessary for carrying out the business pertaining to a specified facility)
(iv) Ships (limited to Japanese ships prescribed in Article 1 of the Ship Act, and excluding those used for fishery (meaning the business of catching or culturing aquatic animals or plants); hereinafter the same applies in this item) for which the period from the day of their launching until the day of their transfer is less than the period specified by Cabinet Order (for those used for the construction business or any other business specified by Cabinet Order, excluding those for which the total rated output of the motors installed on the ship is 1,500 kilowatts or less and those built on or after January 1, 2011)	Ships (limited to those specified by Cabinet Order)
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定を適用する場合において、その年中の買換資産のうちに土地等があり、かつ、当該土地等をそれぞれ同項の表の各号の下欄ごとに区分をし、当該区分ごとに計算した当該土地等に係る面積が、当該年中において譲渡をした当該各号の上欄に掲げる土地等に係る面積を基礎として政令で定めるところにより計算した面積を超えるときは、同項の規定にかかわらず、当該買換資産である土地等のうちその超える部分の面積に対応するものは、同項の買換資産に該当しないものとする。
    <sup>art-37/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-2</sup>
    In applying the provisions of the preceding paragraph, if the replacement assets for the year include land, etc., and the area of the land, etc. calculated for each category, where the land, etc. is categorized according to the right-hand column of each item of the table in that paragraph, exceeds the area calculated pursuant to the provisions of Cabinet Order on the basis of the area of the land, etc. listed in the left-hand column of the relevant item that was transferred during that year, then, notwithstanding the provisions of that paragraph, the portion of the land, etc. that is a replacement asset corresponding to the area of the excess is not to fall under the replacement asset referred to in that paragraph.
    <sup>machine translation, not official</sup>

    **第三項**  前二項の規定は、昭和四十五年一月一日から令和十一年十二月三十一日（第一項の表の第三号の上欄に掲げる資産にあつては同年三月三十一日とし、同表の第四号の上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては令和十年十二月三十一日とする。）までの間に同表の各号の上欄に掲げる資産で事業の用に供しているものの譲渡をした個人が、当該譲渡をした日の属する年の前年中（工場等の建設に要する期間が通常一年を超えることその他の政令で定めるやむを得ない事情がある場合には、政令で定める期間内）に当該各号の下欄に掲げる資産の取得をし、かつ、当該取得の日から一年以内に、当該取得をした資産（政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をしたものに限る。）を当該各号の下欄に規定する地域内にある当該個人の事業の用に供した場合（当該取得の日から一年以内に当該事業の用に供しなくなつた場合を除く。）について準用する。この場合において、第一項中「政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該譲渡につき」とあるのは、「政令で定めるところにより」と読み替えるものとする。
    <sup>art-37/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-3</sup>
    The provisions of the preceding two paragraphs apply mutatis mutandis where an individual who has, between January 1, 1970 and December 31, 2029 (or, for the assets listed in the left-hand column of item (iii) of the table in paragraph (1), March 31 of that year, and, for those of the assets listed in the left-hand column of item (iv) of that table that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, December 31, 2028), transferred assets listed in the left-hand column of the items of that table that are used for business, has acquired an asset listed in the right-hand column of the relevant item during the year preceding the year that includes the day of the transfer (or, where there are unavoidable circumstances specified by Cabinet Order, such as the period required for the construction of a factory, etc. normally exceeding one year, within the period specified by Cabinet Order), and has, within one year from the day of the acquisition, used the acquired asset (limited to one for which the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph) for the individual's business within the area prescribed in the right-hand column of the relevant item (excluding the case where the individual has ceased to use it for that business within one year from the day of the acquisition). In this case, in paragraph (1), the phrase "with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph" is deemed to be replaced with "pursuant to the provisions of Cabinet Order".
    <sup>machine translation, not official</sup>

    **第四項**  第一項及び第二項の規定は、昭和四十五年一月一日から令和十一年十二月三十一日（第一項の表の第三号の上欄に掲げる資産にあつては同年三月三十一日とし、同表の第四号の上欄に掲げる資産のうち同欄に規定する建設業その他の政令で定める事業の用に供されるものにあつては令和十年十二月三十一日とする。）までの間に同表の各号の上欄に掲げる資産で事業の用に供しているものの譲渡をした個人が、当該譲渡をした日の属する年の翌年の一月一日から同年の十二月三十一日までの期間（前項に規定する政令で定めるやむを得ない事情があるため、同日までに当該各号の下欄に掲げる資産の取得をすることが困難である場合において、政令で定めるところにより税務署長の承認を受けたときは、当該資産の取得をすることができるものとして、同日後二年以内において当該税務署長が認定した日までの期間。次条第二項第二号において「取得指定期間」という。）内に当該各号の下欄に掲げる資産の取得をする見込みであり、かつ、当該取得の日から一年以内に当該取得をした資産を当該各号の下欄に規定する地域内にある当該個人の事業の用に供する見込みであるときについて準用する。この場合において、第一項中「ときは、政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該譲渡につき」とあるのは「ときは」と、「取得価額」とあるのは「取得価額の見積額」と読み替えるものとする。
    <sup>art-37/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/art-37/par-4</sup>
    The provisions of paragraphs (1) and (2) apply mutatis mutandis where an individual who has, between January 1, 1970 and December 31, 2029 (or, for the assets listed in the left-hand column of item (iii) of the table in paragraph (1), March 31 of that year, and, for those of the assets listed in the left-hand column of item (iv) of that table that are used for the construction business or any other business specified by Cabinet Order prescribed in that column, December 31, 2028), transferred assets listed in the left-hand column of the items of that table that are used for business is expected to acquire an asset listed in the right-hand column of the relevant item within the period from January 1 until December 31 of the year following the year that includes the day of the transfer (or, where, due to the unavoidable circumstances specified by Cabinet Order prescribed in the preceding paragraph, it is difficult to acquire an asset listed in the right-hand column of the relevant item by that day and the individual has obtained the approval of the district director pursuant to the provisions of Cabinet Order, the period until the day, within two years after that day, recognized by the district director as the day by which the asset can be acquired; referred to in paragraph (2), item (ii) of the following Article as the "designated acquisition period"), and is expected to use the acquired asset for the individual's business within the area prescribed in the right-hand column of the relevant item within one year from the day of the acquisition. In this case, in paragraph (1), the phrase "then, with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph," is deemed to be replaced with "then,", and the phrase "acquisition price" is deemed to be replaced with "estimated amount of the acquisition price".
    <sup>machine translation, not official</sup>

    **第五項**  第一項（前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。）の規定は、その年一月一日において所有期間が五年以下である土地等（その年中に取得をした土地等で政令で定めるものを含む。）の譲渡（第二十八条の四第三項各号に掲げる土地等の譲渡に該当することにつき財務省令で定めるところにより証明がされたものを除く。）については、適用しない。
    <sup>art-37/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/art-37/par-5</sup>
    The provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding two paragraphs; hereinafter the same applies in this Article) do not apply to the transfer of land, etc. for which the holding period is five years or less as of January 1 of that year (including land, etc. acquired during that year that is specified by Cabinet Order) (excluding a transfer for which it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that it falls under a transfer of land, etc. listed in the items of Article 28-4, paragraph (3)).
    <sup>machine translation, not official</sup>

    **第六項**  第一項の規定は、同項の規定の適用を受けようとする者の同項の譲渡をした日の属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、当該譲渡をした資産の譲渡価額、買換資産の取得価額又はその見積額に関する明細書その他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-37/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/art-37/par-6</sup>
    The provisions of paragraph (1) apply only if the final return for the year that includes the day on which the person seeking the application of the provisions of that paragraph made the transfer referred to in that paragraph contains a statement to the effect that the person seeks the application of the provisions of that paragraph, and a written statement concerning the transfer value of the transferred assets and the acquisition price of the replacement asset or its estimated amount and any other documents specified by Order of the Ministry of Finance are attached to that return.
    <sup>machine translation, not official</sup>

    **第七項**  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並びに同項の明細書及び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-37/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-7 · https://japanlaw.org/l/332AC0000000026/art-37/par-7</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 written statement and the documents specified by Order of the Ministry of Finance referred to in that paragraph.
    <sup>machine translation, not official</sup>

    **第八項**  個人が、特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害に基因するやむを得ない事情により、第一項の表の各号の下欄に掲げる資産の第四項に規定する取得指定期間内における取得をすることが困難となつた場合において、当該取得指定期間の初日から当該取得指定期間の末日後二年以内の日で政令で定める日までの間に当該各号の下欄に掲げる資産の取得をする見込みであり、かつ、財務省令で定めるところにより納税地の所轄税務署長の承認を受けたときは、同項及び次条の規定の適用については、同項に規定する取得指定期間は、当該初日から当該政令で定める日までの期間とする。
    <sup>art-37/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-8 · https://japanlaw.org/l/332AC0000000026/art-37/par-8</sup>
    If it has become difficult for an individual to acquire an asset listed in the right-hand column of the items of the table in paragraph (1) within the designated acquisition period prescribed in paragraph (4) due to unavoidable circumstances arising from an extraordinary disaster designated as a specified extraordinary disaster pursuant to the provisions of Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, and the individual is expected to acquire an asset listed in the right-hand column of the relevant item during the period from the first day of the designated acquisition period until the day specified by Cabinet Order that falls within two years after the last day of the designated acquisition period and has obtained the approval of the district director with jurisdiction over the place for tax payment pursuant to the provisions of Order of the Ministry of Finance, then, with regard to the application of the provisions of that paragraph and the following Article, the designated acquisition period prescribed in that paragraph is to be the period from that first day until the day specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第九項**  第三十三条第七項の規定は、第六項に規定する確定申告書を提出する者について準用する。この場合において、同条第七項中「代替資産」とあるのは、「買換資産」と読み替えるものとする。
    <sup>art-37/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-9 · https://japanlaw.org/l/332AC0000000026/art-37/par-9</sup>
    The provisions of Article 33, paragraph (7) apply mutatis mutandis to a person who files the final return prescribed in paragraph (6). In this case, the phrase "substitute assets" in paragraph (7) of that Article is deemed to be replaced with "replacement assets".
    <sup>machine translation, not official</sup>

    **第十項**  第一項の規定（同項の表の第三号に係る部分に限る。）を適用する場合において、個人が譲渡をした同号の上欄に掲げる資産が第一号に掲げる地域内にある資産に該当し、かつ、当該個人が取得をした、若しくは取得をする見込みである同表の第三号の下欄に掲げる資産（以下この項において「第三号買換資産」という。）が第二号若しくは第三号に掲げる地域内にある資産に該当するとき、又は個人が譲渡をした同表の第三号の上欄に掲げる資産が第三号に掲げる地域内にある主たる事務所資産（当該個人の主たる事務所として使用される建物及び構築物並びにこれらの敷地の用に供される土地等をいう。以下この項において同じ。）に該当し、かつ、当該個人が取得をした、若しくは取得をする見込みである第三号買換資産が第一号に掲げる地域内にある主たる事務所資産に該当するときにおける第一項の規定の適用については、これらの第三号買換資産が次の各号に掲げる地域のうちいずれの地域内にあるかに応じ当該各号に定めるところによる。
    <sup>art-37/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10 · https://japanlaw.org/l/332AC0000000026/art-37/par-10</sup>
    In applying the provisions of paragraph (1) (limited to the part pertaining to item (iii) of the table in that paragraph), if the assets listed in the left-hand column of that item that an individual has transferred fall under assets located within the area listed in item (i), and the assets listed in the right-hand column of item (iii) of that table that the individual has acquired or is expected to acquire (hereinafter referred to in this paragraph as "item (iii) replacement assets") fall under assets located within the area listed in item (ii) or item (iii), or if the assets listed in the left-hand column of item (iii) of that table that an individual has transferred fall under principal office assets (meaning buildings and structures used as the individual's principal office and land, etc. used as their site; hereinafter the same applies in this paragraph) located within the area listed in item (iii), and the item (iii) replacement assets that the individual has acquired or is expected to acquire fall under principal office assets located within the area listed in item (i), then, with regard to the application of the provisions of paragraph (1), the provisions specified in the following items apply according to which of the areas listed in those items the item (iii) replacement assets are located within:
    <sup>machine translation, not official</sup>

      **一**  地域再生法第五条第四項第五号イに規定する集中地域（次号において「集中地域」という。）以外の地域　第一項中「百分の八十」とあるのは、「百分の九十」とする。
      <sup>art-37/par-10/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-1</sup>
      an area other than the concentrated area prescribed in Article 5, paragraph (4), item (v), (a) of the Local Revitalization Act (referred to as a "concentrated area" in the following item): the phrase "80 percent" in paragraph (1) is deemed to be replaced with "90 percent";
      <sup>machine translation, not official</sup>

      **二**  集中地域（次号に掲げる地域を除く。）　第一項中「百分の八十」とあるのは、「百分の七十五」とする。
      <sup>art-37/par-10/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-2</sup>
      a concentrated area (excluding the area listed in the following item): the phrase "80 percent" in paragraph (1) is deemed to be replaced with "75 percent";
      <sup>machine translation, not official</sup>

      **三**  地域再生法第十七条の二第一項第一号に規定する政令で定めるもの　第一項中「百分の八十」とあるのは「百分の七十」と、「が同表の第二号の上欄に掲げる資産に該当し、かつ、当該買換資産が同号の下欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。第三十七条の三第二項において同じ。）に該当する場合には、百分の六十」とあるのは「及び当該買換資産のいずれもが第十項に規定する主たる事務所資産に該当する場合には、百分の六十」とする。
      <sup>art-37/par-10/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-3</sup>
      an area specified by Cabinet Order as prescribed in Article 17-2, paragraph (1), item (i) of the Local Revitalization Act: the phrase "80 percent" in paragraph (1) is deemed to be replaced with "70 percent", and the phrase "falls under the assets listed in the left-hand column of item (ii) of that table and the replacement asset falls under the assets listed in the right-hand column of that item (limited to those located within the area listed in (c) of that column; the same applies in Article 37-3, paragraph (2)), 60 percent" is deemed to be replaced with "and the replacement asset both fall under the principal office assets prescribed in paragraph (10), 60 percent".
      <sup>machine translation, not official</sup>

    **第十一項**  第二項及び第六項から前項までに定めるもののほか、第一項の譲渡をした資産が同項の表の二以上の号の上欄に掲げる資産に該当する場合における同項の規定により譲渡がなかつたものとされる部分の金額の計算その他同項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-37/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-11 · https://japanlaw.org/l/332AC0000000026/art-37/par-11</sup>
    Beyond what is specified in paragraph (2) and in paragraph (6) through the preceding paragraph, the calculation of the amount of the portion deemed not to have been transferred pursuant to the provisions of paragraph (1) in the case where the asset transferred as referred to in that paragraph falls under the assets listed in the left-hand column of two or more items of the table in that paragraph, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第十二項**  第五項の規定は、個人が平成十年一月一日から令和十一年三月三十一日までの間にした土地等の譲渡については、適用しない。
    <sup>art-37/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-12 · https://japanlaw.org/l/332AC0000000026/art-37/par-12</sup>
    The provisions of paragraph (5) do not apply to a transfer of land, etc. made by an individual during the period from January 1, 1998 to March 31, 2029.
    <sup>machine translation, not official</sup>

---

## Cites
- art-37/par-1: 所得税法第二条第一項第十六号 → 所得税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-16
- art-37/par-1: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-37/par-1: 特定空港周辺航空機騒音対策特別措置法第四条第一項 → e-Gov law 353AC0000000026, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-37/par-1: 同法第八条第一項 → e-Gov law 353AC0000000026, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-37/par-1: 第九条第二項 → e-Gov law 353AC0000000026, 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — not held in this collection
- art-37/par-1: 同条第一項 → e-Gov law 353AC0000000026, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-37/par-1: 都市計画法第七条第一項 → e-Gov law 343AC0000000100, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-37/par-1: 所得税法第三十三条 → 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-37/par-1: 首都圏整備法（昭和三十一年法律第八十三号）第二条第三項 → e-Gov law 331AC0000000083, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-37/par-1: 近畿圏整備法（昭和三十八年法律第百二十九号）第二条第三項 → e-Gov law 338AC0000000129, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-37/par-1: 首都圏、近畿圏及び中部圏の近郊整備地帯等の整備のための国の財政上の特別措置に関する法律（昭和四十一年法律第百十四号）第二条第三項 → e-Gov law 341AC0000000114, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-37/par-1: 都市再開発法第二条の三第一項 → e-Gov law 344AC0000000038, 第二条の三第一項 (Article 2-3, paragraph (1)), art-2-3/par-1 — not held in this collection
- art-37/par-1: 同項第二号 → e-Gov law 344AC0000000038, 第二条の三第一項第二号 (Article 2-3, paragraph (1), item (ii)), art-2-3/par-1/item-2 — not held in this collection
- art-37/par-1: 密集市街地における防災街区の整備の促進に関する法律第三条第一項 → e-Gov law 409AC0000000049, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-37/par-1: 同項第一号 → e-Gov law 409AC0000000049, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-37/par-1: 都市再生特別措置法第二条第五項 → e-Gov law 414AC0000000022, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-37/par-1: 都市再生特別措置法第八十一条第一項 → e-Gov law 414AC0000000022, 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — not held in this collection
- art-37/par-1: 同条第二項第三号 → e-Gov law 414AC0000000022, 第八十一条第二項第三号 (Article 81, paragraph (2), item (iii)), art-81/par-2/item-3 — not held in this collection
- art-37/par-1: 被災市街地復興特別措置法第五条第一項 → e-Gov law 407AC0000000014, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-37/par-1: 船舶法第一条 → e-Gov law 132AC0000000046, 第一条 (Article 1), art-1 — not held in this collection
- art-37/par-1: 第三十七条の五 → 租税特別措置法 第三十七条の五 (Article 37-5), art-37-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5 · https://japanlaw.org/l/332AC0000000026/art-37-5
- art-37/par-1: 第三項 → 租税特別措置法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-3
- art-37/par-1: 第三十七条の三第二項 → 租税特別措置法 第三十七条の三第二項 (Article 37-3, paragraph (2)), art-37-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-2
- art-37/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-37/par-1: 次条第一項 → 租税特別措置法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-1
- art-37/par-1: この条 → 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-37/par-1: 第十項 → 租税特別措置法 第三十七条第十項 (Article 37, paragraph (10)), art-37/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10 · https://japanlaw.org/l/332AC0000000026/art-37/par-10
- art-37/par-1: 第三十七条の三 → 租税特別措置法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-3 · https://japanlaw.org/l/332AC0000000026/art-37-3
- art-37/par-1: 第四項 → 租税特別措置法 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/art-37/par-4
- art-37/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-37/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-37/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-37/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-37/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-37/par-1: 第五項 → 租税特別措置法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/art-37/par-5
- art-37/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-37/par-1: この項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-2: 前項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-3: この項 → 租税特別措置法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-3
- art-37/par-3: 前二項 → 租税特別措置法 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-2
- art-37/par-3: 前二項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-4: 前項 → 租税特別措置法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-3
- art-37/par-4: 次条第二項第二号 → 租税特別措置法 第三十七条の二第二項第二号 (Article 37-2, paragraph (2), item (ii)), art-37-2/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-2/item-2
- art-37/par-4: 第二項 → 租税特別措置法 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-2
- art-37/par-4: 第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-5: 前二項 → 租税特別措置法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-3
- art-37/par-5: 第二十八条の四第三項 → 租税特別措置法 第二十八条の四第三項 (Article 28-4, paragraph (3)), art-28-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-3
- art-37/par-5: この条 → 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-37/par-5: 前二項 → 租税特別措置法 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/art-37/par-4
- art-37/par-5: 第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-6: 第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-7: 前項 → 租税特別措置法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/art-37/par-6
- art-37/par-7: 第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-8: 次条 → 租税特別措置法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2 · https://japanlaw.org/l/332AC0000000026/art-37-2
- art-37/par-8: 第四項 → 租税特別措置法 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/art-37/par-4
- art-37/par-8: 第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-9: 第六項 → 租税特別措置法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/art-37/par-6
- art-37/par-9: 第三十三条第七項 → 租税特別措置法 第三十三条第七項 (Article 33, paragraph (7)), art-33/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-7 · https://japanlaw.org/l/332AC0000000026/art-33/par-7
- art-37/par-10: 第三号 → 租税特別措置法 第三十七条第十項第三号 (Article 37, paragraph (10), item (iii)), art-37/par-10/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-3
- art-37/par-10: この項 → 租税特別措置法 第三十七条第十項 (Article 37, paragraph (10)), art-37/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10 · https://japanlaw.org/l/332AC0000000026/art-37/par-10
- art-37/par-10: 第一号 → 租税特別措置法 第三十七条第十項第一号 (Article 37, paragraph (10), item (i)), art-37/par-10/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-1
- art-37/par-10: 第二号 → 租税特別措置法 第三十七条第十項第二号 (Article 37, paragraph (10), item (ii)), art-37/par-10/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-2
- art-37/par-10: 第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-10/item-1: 地域再生法第五条第四項第五号 → e-Gov law 417AC0000000024, 第五条第四項第五号 (Article 5, paragraph (4), item (v)), art-5/par-4/item-5 — not held in this collection
- art-37/par-10/item-1: 次号 → 租税特別措置法 第三十七条第十項第二号 (Article 37, paragraph (10), item (ii)), art-37/par-10/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-2
- art-37/par-10/item-1: 第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-10/item-2: 次号 → 租税特別措置法 第三十七条第十項第三号 (Article 37, paragraph (10), item (iii)), art-37/par-10/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-3
- art-37/par-10/item-2: 第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-10/item-3: 地域再生法第十七条の二第一項第一号 → e-Gov law 417AC0000000024, 第十七条の二第一項第一号 (Article 17-2, paragraph (1), item (i)), art-17-2/par-1/item-1 — not held in this collection
- art-37/par-10/item-3: 第三十七条の三第二項 → 租税特別措置法 第三十七条の三第二項 (Article 37-3, paragraph (2)), art-37-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-2
- art-37/par-10/item-3: 第十項 → 租税特別措置法 第三十七条第十項 (Article 37, paragraph (10)), art-37/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10 · https://japanlaw.org/l/332AC0000000026/art-37/par-10
- art-37/par-10/item-3: 第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-11: 前項 → 租税特別措置法 第三十七条第十項 (Article 37, paragraph (10)), art-37/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10 · https://japanlaw.org/l/332AC0000000026/art-37/par-10
- art-37/par-11: 第二項 → 租税特別措置法 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-2
- art-37/par-11: 第六項 → 租税特別措置法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/art-37/par-6
- art-37/par-11: 第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- art-37/par-12: 第五項 → 租税特別措置法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/art-37/par-5

## Cited by

57 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 第三十四条第一項（特定土地区画整理事業等のために土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/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1
- 租税特別措置法 第三十四条の二第一項（特定住宅地造成事業等のために土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-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1
- 租税特別措置法 第三十四条の三第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1
- 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 第三十五条の二第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/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 第三十七条第一項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1
- 租税特別措置法 第三十七条第二項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-2
- 租税特別措置法 第三十七条第三項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-3
- 租税特別措置法 第三十七条第四項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/art-37/par-4
- 租税特別措置法 第三十七条第五項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/art-37/par-5
- 租税特別措置法 第三十七条第六項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/art-37/par-6
- 租税特別措置法 第三十七条第七項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-7 · https://japanlaw.org/l/332AC0000000026/art-37/par-7
- 租税特別措置法 第三十七条第八項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-8 · https://japanlaw.org/l/332AC0000000026/art-37/par-8
- 租税特別措置法 第三十七条第九項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-9 · https://japanlaw.org/l/332AC0000000026/art-37/par-9
- 租税特別措置法 第三十七条第十項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10 · https://japanlaw.org/l/332AC0000000026/art-37/par-10
- 租税特別措置法 第三十七条第十項第一号（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-1
- 租税特別措置法 第三十七条第十項第二号（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-2
- 租税特別措置法 第三十七条第十項第三号（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-10/item-3 · https://japanlaw.org/l/332AC0000000026/art-37/par-10/item-3
- 租税特別措置法 第三十七条第十一項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-11 · https://japanlaw.org/l/332AC0000000026/art-37/par-11
- 租税特別措置法 第三十七条第十二項（特定の事業用資産の買換えの場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-12 · https://japanlaw.org/l/332AC0000000026/art-37/par-12
- 租税特別措置法 第三十七条の二第一項（特定の事業用資産の買換えの場合の更正の請求、修正申告等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-1
- 租税特別措置法 第三十七条の二第二項（特定の事業用資産の買換えの場合の更正の請求、修正申告等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-2
- 租税特別措置法 第三十七条の二第二項第一号（特定の事業用資産の買換えの場合の更正の請求、修正申告等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-2/item-1
- 租税特別措置法 第三十七条の二第二項第二号（特定の事業用資産の買換えの場合の更正の請求、修正申告等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-2/item-2
- 租税特別措置法 第三十七条の三第一項（買換えに係る特定の事業用資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-37-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1
- 租税特別措置法 第三十七条の三第一項第一号（買換えに係る特定の事業用資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-37-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-1
- 租税特別措置法 第三十七条の三第一項第二号（買換えに係る特定の事業用資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-37-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-2
- 租税特別措置法 第三十七条の三第一項第三号（買換えに係る特定の事業用資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-37-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-1/item-3
- 租税特別措置法 第三十七条の三第二項（買換えに係る特定の事業用資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-37-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-2
- 租税特別措置法 第三十七条の三第三項（買換えに係る特定の事業用資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-37-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3
- 租税特別措置法 第三十七条の三第三項第一号（買換えに係る特定の事業用資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-37-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-1
- 租税特別措置法 第三十七条の三第三項第二号（買換えに係る特定の事業用資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-37-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-2
- 租税特別措置法 第三十七条の三第三項第三号（買換えに係る特定の事業用資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-37-3/par-3/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-3/item-3
- 租税特別措置法 第三十七条の三第四項（買換えに係る特定の事業用資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-37-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-4
- 租税特別措置法 第三十七条の四第一項（特定の事業用資産を交換した場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-4/par-1
- 租税特別措置法 第三十七条の四第一項第一号（特定の事業用資産を交換した場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-4/par-1/item-1
- 租税特別措置法 第三十七条の四第一項第二号（特定の事業用資産を交換した場合の譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-4/par-1/item-2
- 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 第三十七条の五第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-3
- 租税特別措置法 第三十七条の五第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-5
- 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 第三十七条の八第二項（特定普通財産とその隣接する土地等の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-37-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-2
- 租税特別措置法 第三十七条の八第三項（特定普通財産とその隣接する土地等の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-37-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-8/par-3
- 租税特別措置法 附則第七十条第六項（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-4281-15/art-70/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-6
- 租税特別措置法 附則第五十一条第十四項（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-4291-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-14
- 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 附則第五十一条第十九項（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-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-19
- 租税特別措置法 附則第六十三条第九項（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-9 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-63/par-9
- 租税特別措置法 附則第三十二条第六項（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-5051-3/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-6
- 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-5051-3/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-32/par-7
- 租税特別措置法 附則第三十七条第八項（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-5081-12/art-37/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/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-20261007T211206-044, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-045, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-001, 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