# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10)
- 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: 第十条 (Supplementary Provisions, Article 10)（譲渡所得に関する経過規定） — address `suppl-3421-24/art-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10
- 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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### 第十条（譲渡所得に関する経過規定） — Transitional Provisions Concerning Capital Gains
caption: machine translation, not official
suppl-3421-24/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10
**第一項** 新法（附則第一条ただし書に規定する改正規定の施行後のものをいう。以下次項まで及び第十八条において同じ。）第三十一条、第三十二条、第三十三条（第四項を除く。）、第三十三条の二、第三十八条の二及び第三十八条の十二の規定は、土地収用法の一部を改正する法律の施行の日（以下「収用法施行日」という。）以後に行なわれたこれらの規定に該当する資産の譲渡（新法第三十一条第三項の規定により収用等による譲渡があつたものとされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。以下次項までにおいて同じ。）に係る所得税について適用し、同日前に行なわれた当該資産の譲渡に係る所得税については、なお従前の例による。
suppl-3421-24/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10/par-1
The provisions of Article 31, Article 32, Article 33 (excluding paragraph (4)), Article 33-2, Article 38-2 and Article 38-12 of the New Act (meaning the New Act after the enforcement of the amending provisions prescribed in the proviso to Article 1 of the Supplementary Provisions; the same applies in the following paragraph and in Article 18) apply to income tax on transfers of assets falling under those provisions carried out on or after the day on which the Act Partially Amending the Expropriation of Land Act comes into effect (hereinafter referred to as the "Effective Date of the Expropriation of Land Act Amendment") (including acts deemed to be transfers by expropriation, etc. under the provisions of Article 31, paragraph (3) of the New Act and other acts that are included in transfers under those provisions; the same applies in the following paragraph), and with regard to income tax on such transfers of assets carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第三十四条の規定は、収用法施行日以後に譲渡した資産で新法第三十一条又は第三十二条の規定の適用を受けたものに係る新法第三十四条第一項に規定する代替資産等について適用し、同日前に譲渡した資産で旧法第三十一条又は第三十二条の規定の適用を受けたものに係る当該代替資産等については、なお従前の例による。
suppl-3421-24/art-10/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10/par-2
The provisions of Article 34 of the New Act apply to substitute assets, etc. prescribed in Article 34, paragraph (1) of the New Act relating to assets transferred on or after the Effective Date of the Expropriation of Land Act Amendment to which the provisions of Article 31 or Article 32 of the New Act have been applied, and with regard to such substitute assets, etc. relating to assets transferred before that date to which the provisions of Article 31 or Article 32 of the Former Act were applied, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第三十三条第四項の規定は、施行日以後に納付すべき同項に規定する利子税について適用し、同日前に納付すべき当該利子税については、なお従前の例による。
suppl-3421-24/art-10/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10/par-3
The provisions of Article 33, paragraph (4) of the New Act apply to interest tax prescribed in that paragraph that is to be paid on or after the Effective Date, and with regard to such interest tax that was to be paid before that date, the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-3421-24/art-10/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-3421-24/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-1
- suppl-3421-24/art-10/par-1: 次項 → 租税特別措置法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-3421-24/art-10/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10/par-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第十条第一項（譲渡所得に関する経過規定） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-10/par-1
- 租税特別措置法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-23/par-1
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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-20261007T211206-270, translated 2026-10-08
- This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07