# 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-4141-15/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-4141-15/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/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-4141-15/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-11 **第一項** 個人が施行日前に行った旧租税特別措置法第三十四条の三第二項第七号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-4141-15/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-11/par-1 With regard to a transfer of land, etc. prescribed in Article 34-3, paragraph (2), item (vii) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十八条第一項（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-4141-15/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18/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-20261007T211206-417, 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