# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4131-7/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11 - 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. --- ### 第十一条（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-4131-7/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11 **第一項** 新租税特別措置法第三十三条第三項第二号の規定は、施行日以後にされる同号の処分に伴い個人が取得する補償金について適用する。 suppl-4131-7/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-1 The provisions of Article 33, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation apply to compensation that an individual acquires in connection with a disposition referred to in that item that is made on or after the Effective Date. machine translation, not official **第二項** 新租税特別措置法第三十三条の三第一項の規定は、個人が平成十三年一月一日以後に行う同項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十三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-4131-7/art-11/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-2 The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after January 1, 2001, and with regard to transfers of land, etc. prescribed in Article 33-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新租税特別措置法第三十四条の二第二項第二十一号の規定は、個人が平成十三年一月一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-4131-7/art-11/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-3 The provisions of Article 34-2, paragraph (2), item (xxi) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2001. machine translation, not official **第四項** 新租税特別措置法第三十七条（同条第一項の表の第四号及び第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表の第四号及び第九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租税特別措置法第三十七条第一項の表の第四号及び第九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-4131-7/art-11/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-4 The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iv) and (ix) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of items (iv) and (ix) of that table that an individual makes on or after the Effective Date, and with regard to transfers of assets listed in the left-hand column of items (iv) and (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十一号及び第二十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-4131-7/art-11/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-5 With regard to transfers of assets listed in the left-hand column of items (xi) and (xx) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十五条第一項（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15/par-1 - 租税特別措置法 附則第三十九条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/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-20261007T211206-408, 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