# 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)（土地の譲渡等に係る事業所得等の課税の特例に関する経過措置） — address `suppl-3531-11/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-3531-11/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3531-11/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（土地の譲渡等に係る事業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 Business Income, etc. Relating to Transfer, etc. of Land
caption: machine translation, not official
suppl-3531-11/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-8
**第一項** 新法第二十八条の四の規定は、個人が施行日以後に行う同条第一項に規定する土地の譲渡等に係る所得税について適用し、個人が施行日前に行つた当該土地の譲渡等に係る所得税については、なお従前の例による。この場合において、個人が施行日から昭和五十三年十二月三十一日までの間において行う当該土地の譲渡等については、同条第二項第一号から第六号までの規定の適用を受けようとするものである場合に限り、政令で定めるところにより、同項の規定の適用に代えて旧法第二十八条の四第二項の規定の例によることができる。
suppl-3531-11/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3531-11/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-8/par-1
The provisions of Article 28-4 of the New Act apply to income tax on transfers, etc. of land prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and with regard to income tax on such transfers, etc. of land that an individual carried out before the Effective Date, the provisions then in force continue to govern. In this case, with regard to such transfers, etc. of land that an individual carries out during the period from the Effective Date to December 31, 1978, only where the individual seeks to have the provisions of paragraph (2), items (i) through (vi) of that Article applied, the provisions of Article 28-4, paragraph (2) of the Former Act may, as provided by Cabinet Order, be followed in lieu of the application of the provisions of that paragraph.
machine translation, not official
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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-20261007T211206-301, 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