# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（海外移住の場合の譲渡所得等の課税の特例に関する経過措置） — address `suppl-4071-55/art-17` - 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-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-17 - 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. --- ### 第十七条（海外移住の場合の譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. in the Case of Emigration caption: machine translation, not official suppl-4071-55/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-17 **第一項** 旧法第三十八条第一項に規定する海外移住者（施行日前に作成された同項の計画に基づくものに限る。）が、平成十年三月三十一日までに国内に住所及び居所を有しないこととなる場合における同項に規定する資産の譲渡については、同条の規定は、なおその効力を有する。この場合において、同項中「第三十三条の四」とあるのは「租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正後の租税特別措置法（以下「平成十年新法」という。）第三十三条の四」と、「第三十一条若しくは」とあるのは「平成十年新法第三十一条（平成十年新法第三十一条の二又は第三十一条の三の規定により適用される場合を含む。）若しくは」と、「第三十一条第四項」とあるのは「平成十年新法第三十一条第四項」と、「第三十二条第一項第一号」とあるのは「平成十年新法第三十二条第一項第一号」と、同条第七項中「第三十三条の五第三項」とあるのは「平成十年新法第三十三条の五第三項」と、「第三十八条第五項」とあるのは「租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第三十八条第五項」と、「第三十三条の五第一項」とあるのは「租税特別措置法第三十三条の五第一項」とする。 suppl-4071-55/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-17/par-1 With regard to the transfer of assets prescribed in Article 38, paragraph (1) of the Former Act in the case where an emigrant prescribed in that paragraph (limited to one emigrating based on a plan under that paragraph prepared before the Effective Date) comes to have neither a domicile nor a residence in Japan by March 31, 1998, the provisions of that Article remain in force. In this case, the phrase "Article 33-4" in that paragraph is deemed to be replaced with "Article 33-4 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) (hereinafter referred to as the '1998 New Act')", the phrase "Article 31 or" with "Article 31 of the 1998 New Act (including where applied pursuant to the provisions of Article 31-2 or 31-3 of the 1998 New Act) or", the phrase "Article 31, paragraph (4)" with "Article 31, paragraph (4) of the 1998 New Act", the phrase "Article 32, paragraph (1), item (i)" with "Article 32, paragraph (1), item (i) of the 1998 New Act", the phrase "Article 33-5, paragraph (3)" in paragraph (7) of that Article with "Article 33-5, paragraph (3) of the 1998 New Act", the phrase "Article 38, paragraph (5)" with "Article 38, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Act", and the phrase "Article 33-5, paragraph (1)" with "Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation". machine translation, not official --- ## Cites - suppl-4071-55/art-17/par-1: 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第十七条 → 租税特別措置法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4071-55/art-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-17 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十七条第一項（海外移住の場合の譲渡所得等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-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-17/par-1 --- ## 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-20261007T211206-372, 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