# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Supplementary Provisions, Article 8)

- 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: 第八条 (Supplementary Provisions, Article 8)（昭和四十四年分等の譲渡所得等の課税の特例） — address `suppl-3441-15/art-8`
- 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-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8
- 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.

---

### 第八条（昭和四十四年分等の譲渡所得等の課税の特例） — Special Provisions on Taxation on Capital Gains, etc. for 1969, etc.
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**第一項**  個人が、昭和四十四年一月一日から同年十二月三十一日までの間に、その有する資産の譲渡をした場合には、当該譲渡に係る所得税については、その者の選択により、次の各号のいずれかによることができる。
<sup>suppl-3441-15/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1</sup>
Where an individual has transferred assets held by the individual during the period from January 1, 1969 to December 31 of that year, with regard to income tax on that transfer, the individual may, at the individual's option, follow either of the following items:
<sup>machine translation, not official</sup>

  **一**  旧法第三十一条から第三十三条の二まで、第三十五条、第三十六条第一項、第三十八条から第三十八条の三まで、第三十八条の六、第三十八条の九、第三十八条の十二若しくは第三十八条の十三の規定がなお効力を有するものとしてこれらの規定の適用を受けるとともに、新法第三十一条第一項に規定する土地等若しくは建物等の譲渡に係る譲渡所得につき所得税法第二十二条、第八十九条及び第九十一条並びに第百六十五条の規定の適用を受け、又は同法の譲渡所得の課税に関する規定の適用を受けること。
  <sup>suppl-3441-15/art-8/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-1</sup>
  receiving the application of the provisions of Articles 31 through 33-2, Article 35, Article 36, paragraph (1), Articles 38 through 38-3, Article 38-6, Article 38-9, Article 38-12 or Article 38-13 of the Former Act as those provisions remain in force, and receiving, with regard to capital gains from the transfer of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act, the application of the provisions of Articles 22, 89 and 91 and Article 165 of the Income Tax Act, or the application of the provisions of that Act concerning taxation on capital gains;
  <sup>machine translation, not official</sup>

  **二**  新法第三十一条から第三十三条の四まで、第三十四条から第三十七条まで、第三十七条の四又は第三十八条の規定の適用を受けること。この場合において、新法第三十一条第一項中「昭和四十五年一月一日」とあるのは「昭和四十四年一月一日」と、「昭和四十五年分」とあるのは「昭和四十四年分、昭和四十五年分」と、新法第三十二条第一項中「昭和四十五年一月一日」とあるのは「昭和四十四年一月一日」と、「所得税法第三十三条第三項第一号」とあるのは「所得税法の一部を改正する法律（昭和四十四年法律第十四号）による改正後の所得税法第三十三条第三項第一号の規定が適用されるものとした場合における同号」と、新法第三十七条及び第三十七条の四中「昭和四十五年一月一日」とあるのは「昭和四十四年一月一日」とするものとし、新法第三十四条の規定の適用については、都市計画法の施行後にされた同条の譲渡に限るものとする。
  <sup>suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-2</sup>
  receiving the application of the provisions of Articles 31 through 33-4, Articles 34 through 37, Article 37-4 or Article 38 of the New Act. In this case, the phrase "January 1, 1970" in Article 31, paragraph (1) of the New Act is deemed to be replaced with "January 1, 1969", the phrase "for 1970" with "for 1969, for 1970", the phrase "January 1, 1970" in Article 32, paragraph (1) of the New Act with "January 1, 1969", the phrase "Article 33, paragraph (3), item (i) of the Income Tax Act" with "that item in the case where the provisions of Article 33, paragraph (3), item (i) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 14 of 1969) are deemed to apply", and the phrase "January 1, 1970" in Articles 37 and 37-4 of the New Act with "January 1, 1969", and the application of the provisions of Article 34 of the New Act is limited to transfers under that Article made after the City Planning Act comes into effect.
  <sup>machine translation, not official</sup>

**第二項**  前項第二号による場合には、確定申告書にその旨を記載しなければならない。
<sup>suppl-3441-15/art-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-2</sup>
Where the individual follows item (ii) of the preceding paragraph, the individual must state so in the final return.
<sup>machine translation, not official</sup>

**第三項**  個人が、昭和四十四年一月一日から、施行日から起算して二年を経過する日までの間に、その有する新法第三十一条第一項に規定する土地等又は建物等（以下この項において「土地建物等」という。）の譲渡をした場合における新法第三十一条及び第三十二条の規定の適用については、次に定めるところによる。
<sup>suppl-3441-15/art-8/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3</sup>
With regard to the application of the provisions of Articles 31 and 32 of the New Act where an individual has transferred land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the New Act (hereinafter referred to as "land or buildings, etc." in this paragraph) held by the individual during the period from January 1, 1969 to the day on which two years have elapsed from the Effective Date, the following provisions apply:
<sup>machine translation, not official</sup>

  **一**  昭和四十四年一月一日から施行日の前日までの間における土地建物等の譲渡による譲渡所得については、第一項第二号の規定にかかわらず、新法第三十二条第一項中「所得税法第三十三条第三項第一号」とあるのは「所得税法の一部を改正する法律（昭和四十四年法律第十四号）による改正前の所得税法第三十三条第三項第一号」と、「同法第二十二条」とあるのは「所得税法第二十二条」とする。
  <sup>suppl-3441-15/art-8/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-1</sup>
  with regard to capital gains from the transfer of land or buildings, etc. during the period from January 1, 1969 to the day preceding the Effective Date, notwithstanding the provisions of paragraph (1), item (ii), the phrase "Article 33, paragraph (3), item (i) of the Income Tax Act" in Article 32, paragraph (1) of the New Act is deemed to be replaced with "Article 33, paragraph (3), item (i) of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 14 of 1969)", and the phrase "Article 22 of that Act" with "Article 22 of the Income Tax Act";
  <sup>machine translation, not official</sup>

  **二**  施行日以後二年以内に譲渡をした土地建物等（施行日においてその譲渡があつたものとみなして所得税法の一部を改正する法律による改正前の所得税法第三十三条第三項の規定を適用した場合に同項第二号の規定に該当することとなるものに限る。）のその譲渡による譲渡所得については、当該譲渡所得が新法第三十二条第一項（第一項第二号の規定により適用される場合を含む。以下この号において同じ。）の規定に該当する場合であつても、当該譲渡所得は、同条第一項の規定に該当しないものとみなす。
  <sup>suppl-3441-15/art-8/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-2</sup>
  with regard to capital gains from the transfer of land or buildings, etc. transferred within two years on or after the Effective Date (limited to those that would fall under the provisions of item (ii) of Article 33, paragraph (3) of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act if the provisions of that paragraph were applied on the assumption that the transfer was made on the Effective Date), even where those capital gains fall under the provisions of Article 32, paragraph (1) of the New Act (including as applied pursuant to the provisions of paragraph (1), item (ii); the same applies hereinafter in this item), those capital gains are deemed not to fall under the provisions of paragraph (1) of that Article.
  <sup>machine translation, not official</sup>

**第四項**  第一項第一号の規定により旧法第三十一条第一項第一号、第三十八条の三第一項第一号又は第三十八条の十三の規定がなお効力を有するものとしてこれらの規定の適用を受ける場合には、都市計画法の施行の日以後においては、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
旧法第三十一条第一項第一号	都市計画法（大正八年法律第三十六号）	都市計画法（昭和四十三年法律第百号）
旧法第三十八条の三第一項第一号	建築基準法第四十八条第一項の規定により同項の用途地域として指定され	都市計画法第八条第一項第一号の用途地域に関する都市計画が定められ
旧法第三十八条の十三第四項	住宅地造成事業に関する法律（昭和三十九年法律第百六十号）第四条の規定による都道府県知事の認可を受けた同法第二条第三項に規定する事業主が行なう同条第二項に規定する住宅地造成事業	都市計画法第二十九条の許可を受けて、主として住宅建設の用に供する目的で行なわれる一団の宅地の造成に関する事業（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（昭和三十九年法律第百六十号）第二条第二項に規定する住宅地造成事業で同法第四条の規定による都道府県知事の認可を受けた同法第二条第三項に規定する事業主が行なうものを含む。）
住宅地造成事業に関する法律第二条第五項	都市計画法第四条第九項又は旧住宅地造成事業に関する法律第二条第五項
施行地区	開発区域又は施行地区
<sup>suppl-3441-15/art-8/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-4</sup>
Where the provisions of Article 31, paragraph (1), item (i), Article 38-3, paragraph (1), item (i) or Article 38-13 of the Former Act are applied as those provisions remain in force pursuant to the provisions of paragraph (1), item (i), on or after the date on which the City Planning Act comes into effect, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
Article 31, paragraph (1), item (i) of the Former Act	City Planning Act (Act No. 36 of 1919)	City Planning Act (Act No. 100 of 1968)
Article 38-3, paragraph (1), item (i) of the Former Act	designated as the use district referred to in Article 48, paragraph (1) of the Building Standards Act pursuant to the provisions of that paragraph	for which a city plan concerning use districts referred to in Article 8, paragraph (1), item (i) of the City Planning Act has been decided
Article 38-13, paragraph (4) of the Former Act	residential land development project prescribed in Article 2, paragraph (2) of the Act on Residential Land Development Projects (Act No. 160 of 1964) carried out by a project proponent prescribed in paragraph (3) of that Article who has obtained authorization from the prefectural governor under Article 4 of that Act	project for the development of a single block of residential land carried out mainly for the purpose of housing construction with the permission under Article 29 of the City Planning Act (including a residential land development project prescribed in Article 2, paragraph (2) of the Former Act on Residential Land Development Projects (Act No. 160 of 1964), 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), that is carried out by a project proponent prescribed in paragraph (3) of that Article who has obtained authorization from the prefectural governor under Article 4 of that Act)
Article 2, paragraph (5) of the Act on Residential Land Development Projects	Article 4, paragraph (9) of the City Planning Act or Article 2, paragraph (5) of the Former Act on Residential Land Development Projects
implementation district	development area or implementation district
<sup>machine translation, not official</sup>

**第五項**  第一項第二号の規定により新法第三十三条第一項第一号又は第三十四条の二第二項第一号、第三号若しくは第五号の規定の適用を受ける場合には、都市計画法の施行の日の前日までの間は、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
新法第三十三条第一項第一号	都市計画法（昭和四十三年法律第百号）	都市計画法（大正八年法律第三十六号）
新法第三十四条の二第二項第一号	都市計画法第八条第一項第一号の用途地域に関する都市計画が定められ	建築基準法第四十八条第一項の規定により同項の用途地域として指定され
新法第三十四条の二第二項第三号	都市計画法第五十六条第一項、古都における歴史的風土の保存に関する特別措置法	古都における歴史的風土の保存に関する特別措置法
新法第三十四条の二第二項第五号	都市計画法第二十九条の許可を受けて、主として住宅建設の用に供する目的で行なわれる一団の宅地の造成に関する事業	住宅地造成事業に関する法律（昭和三十九年法律第百六十号）第四条の規定による都道府県知事の認可を受けた同法第二条第三項に規定する事業主が行なう同条第二項に規定する住宅地造成事業
都市計画法第四条第九項に規定する	住宅地造成事業に関する法律第二条第五項に規定する
開発区域	施行地区
<sup>suppl-3441-15/art-8/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-5</sup>
Where the provisions of Article 33, paragraph (1), item (i) or Article 34-2, paragraph (2), item (i), (iii) or (v) of the New Act are applied pursuant to the provisions of paragraph (1), item (ii), until the day preceding the date on which the City Planning Act comes into effect, the terms and phrases listed in the middle column of the following table that appear in those provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table, respectively.
Article 33, paragraph (1), item (i) of the New Act	City Planning Act (Act No. 100 of 1968)	City Planning Act (Act No. 36 of 1919)
Article 34-2, paragraph (2), item (i) of the New Act	for which a city plan concerning use districts referred to in Article 8, paragraph (1), item (i) of the City Planning Act has been decided	designated as the use district referred to in Article 48, paragraph (1) of the Building Standards Act pursuant to the provisions of that paragraph
Article 34-2, paragraph (2), item (iii) of the New Act	Article 56, paragraph (1) of the City Planning Act, the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals	the Act on Special Measures concerning Preservation of Traditional Scenic Beauty in Ancient Capitals
Article 34-2, paragraph (2), item (v) of the New Act	project for the development of a single block of residential land carried out mainly for the purpose of housing construction with the permission under Article 29 of the City Planning Act	residential land development project prescribed in Article 2, paragraph (2) of the Act on Residential Land Development Projects (Act No. 160 of 1964) carried out by a project proponent prescribed in paragraph (3) of that Article who has obtained authorization from the prefectural governor under Article 4 of that Act
prescribed in Article 4, paragraph (9) of the City Planning Act	prescribed in Article 2, paragraph (5) of the Act on Residential Land Development Projects
development area	implementation district
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3441-15/art-8/par-1/item-1: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- suppl-3441-15/art-8/par-1/item-1: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89
- suppl-3441-15/art-8/par-1/item-1: 第九十一条 → 所得税法 第九十一条 (Article 91), art-91 — https://japanlaw.org/ja/income-tax-act/art-91 · https://japanlaw.org/l/340AC0000000033/art-91
- suppl-3441-15/art-8/par-1/item-1: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/ja/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165
- suppl-3441-15/art-8/par-1/item-2: 所得税法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-33/par-3/item-1
- suppl-3441-15/art-8/par-2: 前項第二号 → 租税特別措置法 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3441-15/art-8/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-2
- suppl-3441-15/art-8/par-3: この項 → 租税特別措置法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-3441-15/art-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3
- suppl-3441-15/art-8/par-3/item-1: 第一項第二号 → 租税特別措置法 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3441-15/art-8/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-2
- suppl-3441-15/art-8/par-3/item-1: 所得税法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-33/par-3/item-1
- suppl-3441-15/art-8/par-3/item-1: 同法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- suppl-3441-15/art-8/par-3/item-2: 第一項第二号 → 租税特別措置法 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3441-15/art-8/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-2
- suppl-3441-15/art-8/par-3/item-2: この号 → 租税特別措置法 附則第八条第三項第二号 (Supplementary Provisions, Article 8, paragraph (3), item (ii)), suppl-3441-15/art-8/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-2
- suppl-3441-15/art-8/par-4: 第一項第一号 → 租税特別措置法 附則第八条第一項第一号 (Supplementary Provisions, Article 8, paragraph (1), item (i)), suppl-3441-15/art-8/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-1
- suppl-3441-15/art-8/par-4: 建築基準法第四十八条第一項 → e-Gov law 325AC0000000201, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection
- suppl-3441-15/art-8/par-4: 都市計画法第八条第一項第一号 → e-Gov law 343AC0000000100, 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — not held in this collection
- suppl-3441-15/art-8/par-4: 都市計画法第二十九条 → e-Gov law 343AC0000000100, 第二十九条 (Article 29), art-29 — not held in this collection
- suppl-3441-15/art-8/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
- suppl-3441-15/art-8/par-4: 都市計画法第四条第九項 → e-Gov law 343AC0000000100, 第四条第九項 (Article 4, paragraph (9)), art-4/par-9 — not held in this collection
- suppl-3441-15/art-8/par-5: 第一項第二号 → 租税特別措置法 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3441-15/art-8/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-1/item-2
- suppl-3441-15/art-8/par-5: 都市計画法第八条第一項第一号 → e-Gov law 343AC0000000100, 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — not held in this collection
- suppl-3441-15/art-8/par-5: 建築基準法第四十八条第一項 → e-Gov law 325AC0000000201, 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — not held in this collection
- suppl-3441-15/art-8/par-5: 都市計画法第五十六条第一項 → e-Gov law 343AC0000000100, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- suppl-3441-15/art-8/par-5: 都市計画法第二十九条 → e-Gov law 343AC0000000100, 第二十九条 (Article 29), art-29 — not held in this collection
- suppl-3441-15/art-8/par-5: 都市計画法第四条第九項 → e-Gov law 343AC0000000100, 第四条第九項 (Article 4, paragraph (9)), art-4/par-9 — not held in this collection

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 附則第七条第一項（個人の譲渡所得等の課税の特例に関する経過措置） — 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
- 租税特別措置法 附則第八条第二項（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-2
- 租税特別措置法 附則第八条第三項（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3
- 租税特別措置法 附則第八条第三項第一号（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-1
- 租税特別措置法 附則第八条第三項第二号（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-3/item-2
- 租税特別措置法 附則第八条第四項（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-4
- 租税特別措置法 附則第八条第五項（昭和四十四年分等の譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3441-15/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3441-15/art-8/par-5

---

## 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