# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七条 (Supplementary Provisions, Article 7) - 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: 第七条 (Supplementary Provisions, Article 7)（個人の譲渡所得等の課税の特例に関する経過措置） — address `suppl-3441-15/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7 - 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. --- ### 第七条（個人の譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. of Individuals caption: machine translation, not official suppl-3441-15/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7 **第一項** 新法第三十三条から第三十三条の四まで及び第三十八条の規定は、昭和四十五年一月一日以後に行なわれるこれらの規定に該当する資産の譲渡（新法第三十三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みな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。以下次条までにおいて同じ。）に係る所得税について適用する。 suppl-3441-15/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-1 The provisions of Articles 33 through 33-4 and Article 38 of the New Act apply to income tax on transfers of assets falling under those provisions that are made on or after January 1, 1970 (including acts deemed to be transfers by expropriation, etc. pursuant to the provisions of Article 33, paragraph (3) of the New Act and any other acts that are included in transfers under those provisions; the same applies hereinafter up to the following Article). machine translation, not official **第二項** 旧法第三十一条第二項（旧法第三十二条第二項において準用する場合を含む。）、第三十五条第一項若しくは第二項、第三十八条の三第二項又は第三十八条の六第一項若しくは第三項の規定の適用を受けた者については、旧法第三十三条の三、第三十六条第二項から第五項まで、第三十八条の四又は第三十八条の七の規定は、なおその効力を有する。 suppl-3441-15/art-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-2 With regard to a person who has received the application of the provisions of Article 31, paragraph (2) (including as applied mutatis mutandis pursuant to Article 32, paragraph (2) of the Former Act), Article 35, paragraph (1) or (2), Article 38-3, paragraph (2) or Article 38-6, paragraph (1) or (3) of the Former Act, the provisions of Article 33-3, Article 36, paragraphs (2) through (5), Article 38-4 or Article 38-7 of the Former Act remain in force. machine translation, not official **第三項** 旧法第三十一条、第三十二条第一項若しくは第二項、第三十五条第一項若しくは第二項、第三十六条第一項、第三十八条の三第一項若しくは第二項又は第三十八条の六第一項から第三項までの規定の適用を受けた資産に係る旧法第三十四条、第三十七条、第三十八条の五又は第三十八条の八に規定する代替資産等、取得財産又は買換資産については、なお従前の例による。 suppl-3441-15/art-7/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-3 The provisions then in force continue to govern substitute assets, etc., acquired property or replacement assets prescribed in Article 34, Article 37, Article 38-5 or Article 38-8 of the Former Act in relation to assets to which the provisions of Article 31, Article 32, paragraph (1) or (2), Article 35, paragraph (1) or (2), Article 36, paragraph (1), Article 38-3, paragraph (1) or (2) or Article 38-6, paragraphs (1) through (3) of the Former Act have been applied. machine translation, not official **第四項** 都市計画法の施行後においては、旧法第三十八条の十三第四項中「住宅地造成事業に関する法律」とあるのを「都市計画法施行法（昭和四十三年法律第百一号）第七条第一項の規定によりなお従前の例によることとされる旧住宅地造成事業に関する法律」と読み替えた場合に同項の特定住宅地造成事業に該当する事業は、新法第三十四条の二第二項第五号に規定する事業に該当するものとみなす。 suppl-3441-15/art-7/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-7/par-4 After the City Planning Act comes into effect, a project that falls under the specified residential land development project referred to in Article 38-13, paragraph (4) of the Former Act when the phrase "Act on Residential Land Development Projects" in that paragraph is read as "former Act on Residential Land Development Projects, for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Act for Enforcement of the City Planning Act (Act No. 101 of 1968)" is deemed to fall under the project prescribed in Article 34-2, paragraph (2), item (v) of the New Act. machine translation, not official --- ## Cites - suppl-3441-15/art-7/par-1: 次条 → 租税特別措置法 附則第八条 (Supplementary Provisions, Article 8), suppl-3441-15/art-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8 - suppl-3441-15/art-7/par-4: 都市計画法施行法（昭和四十三年法律第百一号）第七条第一項 → e-Gov law 343AC0000000101, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection --- ## 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-20261007T211206-274, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-006, 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