# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4071-55/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14 - 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. --- ### 第十四条（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-4071-55/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14 **第一項** 新法第三十一条第一項の規定は、個人が平成七年一月一日以後に行う同項に規定する土地等又は建物等の譲渡について適用し、個人が同日前に行った旧法第三十一条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。 suppl-4071-55/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-1 The provisions of Article 31, paragraph (1) of the New Act apply to transfers of land, etc. or buildings, etc. prescribed in that paragraph that an individual makes on or after January 1, 1995, and the provisions then in force continue to govern transfers of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act that an individual made before that date. machine translation, not official **第二項** 新法第三十四条の二第二項第十一号の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用する。 suppl-4071-55/art-14/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-2 The provisions of Article 34-2, paragraph (2), item (xi) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date. machine translation, not official **第三項** 新法第三十四条の二第二項第十八号の規定は、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二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-4071-55/art-14/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-3 The provisions of Article 34-2, paragraph (2), item (xviii) of the New Act apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act that an individual made before the Effective Date. machine translation, not official **第四項** 新法第三十七条（同条第一項の表の第一号に係る部分に限る。）の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条第一項の表の第一号の上欄に掲げる資産の譲渡については、なお従前の例による。 suppl-4071-55/art-14/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-4 The provisions of Article 37 of the New Act (limited to the part relating to item (i) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (i) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date. machine translation, not official **第五項** 新法第三十七条（同条第一項に規定する都心共同住宅供給事業の用に供されるものとして政令で定める資産に係る同項の表の第一号の下欄に掲げる資産に係る部分に限る。）の規定は、前項の規定にかかわらず、個人が大都市地域における住宅及び住宅地の供給の促進に関する特別措置法の一部を改正する法律の施行の日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得（建設及び製作を含む。以下この条において同じ。）をする場合における当該譲渡について適用する。 suppl-4071-55/art-14/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-5 Notwithstanding the provisions of the preceding paragraph, the provisions of Article 37 of the New Act (limited to the part relating to assets listed in the right-hand column of item (i) of the table in paragraph (1) of that Article that pertain to assets specified by Cabinet Order as those to be used for a city-center apartment house supply project prescribed in that paragraph) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the date on which the Act Partially Amending the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts comes into effect and that individual acquires (including construction and manufacture; the same applies hereinafter in this Article) assets listed in the right-hand column of that item on or after that date. machine translation, not official **第六項** 新法第三十七条（同条第一項の表の第四号に係る部分に限る。）の規定は、個人が施行日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用し、個人が施行日前に旧法第三十七条第一項の表の第四号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後に同欄に掲げる資産の譲渡をし、かつ、当該個人が施行日前に同号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、なお従前の例による。 suppl-4071-55/art-14/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-6 The provisions of Article 37 of the New Act (limited to the part relating to item (iv) of the table in paragraph (1) of that Article) apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the Effective Date and that individual acquires assets listed in the right-hand column of that item on or after the Effective Date, and the provisions then in force continue to govern those transfers in the case where an individual transferred assets listed in the left-hand column of item (iv) of the table in Article 37, paragraph (1) of the Former Act before the Effective Date and in the case where an individual transfers assets listed in that column on or after the Effective Date and that individual acquired assets listed in the right-hand column of that item before the Effective Date. machine translation, not official **第七項** 新法第三十七条（同条第一項の表の第十七号イに係る部分に限る。）及び第三十七条の四（同号イに係る部分に限る。）の規定は、個人が施行日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。 suppl-4071-55/art-14/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-7 The provisions of Article 37 (limited to the part relating to item (xvii)(a) of the table in paragraph (1) of that Article) and Article 37-4 (limited to the part relating to item (xvii)(a) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the Effective Date and that individual acquires assets listed in the right-hand column of that item on or after the Effective Date. machine translation, not official **第八項** 新法第三十七条（同条第一項の表の第十七号ロに係る部分に限る。）及び第三十七条の四（同号ロに係る部分に限る。）の規定は、個人が特定事業者の事業革新の円滑化に関する臨時措置法の施行の日以後に同号の上欄に掲げる資産の譲渡をし、かつ、当該個人が同日以後に同号の下欄に掲げる資産の取得をする場合における当該譲渡について適用する。 suppl-4071-55/art-14/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-8 The provisions of Article 37 (limited to the part relating to item (xvii)(b) of the table in paragraph (1) of that Article) and Article 37-4 (limited to the part relating to item (xvii)(b) of that table) of the New Act apply to the transfer in the case where an individual transfers assets listed in the left-hand column of that item on or after the date on which the Act on Temporary Measures for Facilitating Business Innovation by Specified Business Operators comes into effect and that individual acquires assets listed in the right-hand column of that item on or after that date. machine translation, not official **第九項** 新法第三十七条（同条第一項の表の第十九号に係る部分に限る。）の規定は、個人が施行日以後に行う同号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧法第三十七条第一項の表の第十八号の上欄に掲げる資産の譲渡については、なお従前の例による。 suppl-4071-55/art-14/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-9 The provisions of Article 37 of the New Act (limited to the part relating to item (xix) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (xviii) of the table in Article 37, paragraph (1) of the Former Act that an individual made before the Effective Date. machine translation, not official --- ## Cites - suppl-4071-55/art-14/par-5: この条 → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4071-55/art-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14 - suppl-4071-55/art-14/par-5: 前項 → 租税特別措置法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4071-55/art-14/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-1 - 租税特別措置法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-1/par-1/item-4 - 租税特別措置法 附則第十四条第五項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-14/par-5 --- ## 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-20261007T211206-371, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-372, 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