# 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)（山林所得に係る植林費特別控除の経過措置） — address `suppl-3461-22/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-3461-22/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3461-22/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（山林所得に係る植林費特別控除の経過措置） — Transitional Measures for the Special Deduction for Planting Expenses Related to Timber Income caption: machine translation, not official suppl-3461-22/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-8 **第一項** 個人が昭和四十六年一月一日から昭和四十七年十二月三十一日までの間に山林の伐採又は譲渡をした場合には、旧法第三十条の二第一項中「昭和四十六年十二月三十一日」とあるのは「昭和四十七年十二月三十一日」と、「場合を除く」とあるのは「場合及び当該伐採又は譲渡につき租税特別措置法の一部を改正する法律（昭和四十六年法律第二十二号）による改正後の租税特別措置法第三十条の二第一項の規定の適用を受ける場合を除く」として、同条の規定の例によるものとする。 suppl-3461-22/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3461-22/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3461-22/art-8/par-1 If an individual has carried out the cutting down or transfer of forested land during the period from January 1, 1971 to December 31, 1972, the provisions of Article 30-2 of the Former Act are to govern, with the phrase "December 31, 1971" in paragraph (1) of that Article deemed to be replaced with "December 31, 1972", and the phrase "excluding the case" deemed to be replaced with "excluding the case and the case where the provisions of Article 30-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 22 of 1971) apply to that cutting down or transfer". machine translation, not official --- ## 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-20261007T211206-279, 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