# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9)
- 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: 第九条 (Supplementary Provisions, Article 9)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4041-14/art-9`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-9
- 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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### 第九条（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-4041-14/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-9
**第一項** 新法第三十一条の二第二項第一号の規定は、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について適用し、個人が施行日前に行っ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については、なお従前の例による。
suppl-4041-14/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-9/par-1
The provisions of Article 31-2, paragraph (2), item (i) of the New Act apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article and that an individual makes on or after the Effective Date, and with regard to a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act and that an individual made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第三十四条の三第二項第四号及び第五号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧法第三十四条の三第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4041-14/art-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-9/par-2
The provisions of Article 34-3, paragraph (2), items (iv) and (v) of the New Act apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act that an individual made before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第三十七条第一項及び第三十七条の三第二項第一号の規定は、個人が施行日以後に行う新法第三十七条第一項の表の第十五号の上欄に掲げる資産の譲渡について適用する。
suppl-4041-14/art-9/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-9/par-3
The provisions of Article 37, paragraph (1) and Article 37-3, paragraph (2), item (i) of the New Act apply to a transfer of assets listed in the left-hand column of item (xv) of the table in Article 37, paragraph (1) of the New Act that an individual makes on or after 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-20261007T211206-358, 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