# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十条 (Supplementary Provisions, Article 10)

- 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: 第十条 (Supplementary Provisions, Article 10)（居住用財産の買換えの場合等の長期譲渡所得の課税の特例に関する経過措置） — address `suppl-3571-8/art-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-10
- 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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### 第十条（居住用財産の買換えの場合等の長期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 Long-Term Capital Gains in the Case of Replacement of Residential Property, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3571-8/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-10</sup>

**第一項**  昭和五十七年分の所得税に係る新法第三十六条の二第一項（同条第二項において準用する場合を含む。）の規定の適用については、同条第一項中「当該譲渡の日の属する年の前年一月一日」とあるのは、「当該譲渡の日の属する年の一月一日」とする。
<sup>suppl-3571-8/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3571-8/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-10/par-1</sup>
With regard to the application of the provisions of Article 36-2, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) to income tax for 1982, the phrase "January 1 of the year preceding the year that includes the date of that transfer" in paragraph (1) of that Article is deemed to be replaced with "January 1 of the year that includes the date of that transfer".
<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-20261007T211206-317, 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