# 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)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-3631-4/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-3631-4/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-4/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（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
caption: machine translation, not official
suppl-3631-4/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8
**第一項** 新法第三十一条の二の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡について適用し、個人が施行日前に行つた旧法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
suppl-3631-4/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-1
The provisions of Article 31-2 of the New Act apply to a transfer made by an individual on or after the Effective Date that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article, and the provisions then in force continue to govern a transfer made by an individual before the Effective Date that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act or a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article.
machine translation, not official
**第二項** 新法第三十一条の四の規定は、個人が施行日以後に行う同条第一項に規定する土地等又は建物等で同項に規定する居住用財産に該当するものの譲渡について適用する。
suppl-3631-4/art-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-2
The provisions of Article 31-4 of the New Act apply to a transfer made by an individual on or after the Effective Date of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that fall under residential property prescribed in that paragraph.
machine translation, not official
**第三項** 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。）の規定は、個人が施行日以後に行う同項に規定する譲渡資産の譲渡について適用し、個人が施行日前に行つた旧法第三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-3631-4/art-8/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-3
The provisions of Article 36-2, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) apply to a transfer of transferred assets prescribed in that paragraph made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act made by an individual before the Effective Date.
machine translation, not official
**第四項** 新法第三十七条の五第五項第一号の規定は、個人が施行日以後に行う同号に規定する資産の譲渡について適用し、個人が施行日前に行つた旧法第三十七条の五第五項第一号に規定する資産の譲渡については、なお従前の例による。
suppl-3631-4/art-8/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-4/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3631-4/art-8/par-4
The provisions of Article 37-5, paragraph (5), item (i) of the New Act apply to a transfer of assets prescribed in that item made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in Article 37-5, paragraph (5), item (i) of the Former Act made by an individual before the Effective Date.
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-20261007T211206-339, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-340, 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