# 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-4051-10/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-4051-10/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4051-10/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-4051-10/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-9
**第一項** 新法第三十一条の二第三項、第四項及び第六項の規定は、個人が施行日以後に行う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った旧法第三十一条の二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-4051-10/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-9/par-1
The provisions of Article 31-2, paragraphs (3), (4) and (6) of the New Act apply to a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article made by an individual on or after the Effective Date, and the provisions then in force continue to govern a transfer that falls under a transfer for a determined site for constructing a superior residential area, etc. prescribed in Article 31-2, paragraph (3) of the Former Act made by an individual before the Effective Date.
machine translation, not official
**第二項** 新法第三十七条第一項（同項の表の第十六号に係る部分に限る。）及び第三十七条の三第二項第一号の規定は、個人が特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律の施行の日以後に行う新法第三十七条第一項の表の第十六号の上欄に掲げる資産の譲渡について適用する。
suppl-4051-10/art-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-9/par-2
The provisions of Article 37, paragraph (1) of the New Act (limited to the part pertaining to item (xvi) of the table in that paragraph) 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 (xvi) of the table in Article 37, paragraph (1) of the New Act made by an individual on or after the date on which the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas comes into effect.
machine translation, not official
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-1/par-1/item-7
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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-20261007T211206-363, 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