# 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)（土地改良事業施行地の後作所得の免税に関する経過措置） — address `suppl-3471-14/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-3471-14/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3471-14/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.

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### 第八条（土地改良事業施行地の後作所得の免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Income from Succeeding Crops on Land Where Land Improvement Projects Have Been Carried Out
<sup>caption: machine translation, not official</sup>
<sup>suppl-3471-14/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-8</sup>

**第一項**  昭和四十七年三月三十一日以前に旧法第二十五条第一項に規定する土地改良事業により改良された土地として利用することができることとなつた土地における同条に規定する菜種等の播種又は植付けにより生ずる所得については、同条の規定は、なおその効力を有する。
<sup>suppl-3471-14/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-8/par-1</sup>
With regard to income arising from the sowing or planting of rapeseed, etc. prescribed in Article 25 of the Former Act on land that became available for use, on or before March 31, 1972, as land improved by a land improvement project prescribed in paragraph (1) of that Article, the provisions of that Article remain in force.
<sup>machine translation, not official</sup>

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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-20261007T211206-282, 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