# 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)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-3511-5/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-3511-5/art-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3511-5/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.

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### 第七条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
<sup>caption: machine translation, not official</sup>
<sup>suppl-3511-5/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-7</sup>

**第一項**  新法第三十七条第一項の規定は、個人が施行日以後に同項に規定する資産の譲渡をする場合について適用し、個人が施行日前に旧法第三十七条第一項に規定する資産の譲渡をした場合については、なお従前の例による。
<sup>suppl-3511-5/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-7/par-1</sup>
The provisions of Article 37, paragraph (1) of the New Act apply in the case where an individual transfers assets prescribed in that paragraph on or after the Effective Date, and in the case where an individual transferred assets prescribed in Article 37, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
<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-20261007T211206-295, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07