# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（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） — address `suppl-4141-15/art-18` - 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-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18 - 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. --- ### 第十八条（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） — Adjustment Between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Tax Credit at a Fixed Rate caption: machine translation, not official suppl-4141-15/art-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18 **第一項** 附則第五条、第六条、第十一条又は第十二条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「所得税等負担軽減措置法」という。）第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第五条、第六条、第十一条及び第十二条の規定並びに」とする。 suppl-4141-15/art-18/par-1 · 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 With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Income Tax and Corporation Tax Burden Reduction Act") in the case where the provisions of Article 5, 6, 11 or 12 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Articles 5, 6, 11 and 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), and". machine translation, not official **第二項** 附則第十三条第一項若しくは第二項、第十四条又は第十五条の規定の適用がある場合における所得税等負担軽減措置法第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第十三条第一項及び第二項、第十四条並びに第十五条の規定並びに」とする。 suppl-4141-15/art-18/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18/par-2 With regard to the application of the provisions of Article 6 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of Article 13, paragraph (1) or (2), Article 14 or Article 15 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Article 13, paragraphs (1) and (2), Article 14 and Article 15 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), and". machine translation, not official **第三項** 附則第十三条第三項から第九項までの規定の適用がある場合における所得税等負担軽減措置法第六条の規定の適用については、所得税等負担軽減措置法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第十三条第三項から第九項までの規定並びに」とする。 suppl-4141-15/art-18/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18/par-3 With regard to the application of the provisions of Article 6 of the Income Tax and Corporation Tax Burden Reduction Act in the case where the provisions of Article 13, paragraphs (3) through (9) of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of the Income Tax and Corporation Tax Burden Reduction Act is deemed to be replaced with "provisions, the provisions of Article 13, paragraphs (3) through (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002), and". machine translation, not official --- ## Cites - suppl-4141-15/art-18/par-1: 附則第五条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-4141-15/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-5 - suppl-4141-15/art-18/par-1: 第六条 → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-4141-15/art-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-6 - suppl-4141-15/art-18/par-1: 第十一条 → 租税特別措置法 附則第十一条 (Supplementary Provisions, Article 11), 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 - suppl-4141-15/art-18/par-1: 第十二条 → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4141-15/art-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-12 - suppl-4141-15/art-18/par-2: 附則第十三条第一項 → 租税特別措置法 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4141-15/art-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-1 - suppl-4141-15/art-18/par-2: 第二項 → 租税特別措置法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4141-15/art-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-2 - suppl-4141-15/art-18/par-2: 第十四条 → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4141-15/art-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-14 - suppl-4141-15/art-18/par-2: 第十五条 → 租税特別措置法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4141-15/art-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-15 - suppl-4141-15/art-18/par-3: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4141-15/art-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-3 - suppl-4141-15/art-18/par-3: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第四項 (Supplementary Provisions, Article 13, paragraph (4)), suppl-4141-15/art-13/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-4 - suppl-4141-15/art-18/par-3: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第五項 (Supplementary Provisions, Article 13, paragraph (5)), suppl-4141-15/art-13/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-5 - suppl-4141-15/art-18/par-3: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-4141-15/art-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-6 - suppl-4141-15/art-18/par-3: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第七項 (Supplementary Provisions, Article 13, paragraph (7)), suppl-4141-15/art-13/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-7 - suppl-4141-15/art-18/par-3: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第八項 (Supplementary Provisions, Article 13, paragraph (8)), suppl-4141-15/art-13/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-13/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-8 - suppl-4141-15/art-18/par-3: 附則第十三条第三項から第九項まで → 租税特別措置法 附則第十三条第九項 (Supplementary Provisions, Article 13, paragraph (9)), suppl-4141-15/art-13/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-13/par-9 ## Cited by 2 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-4141-15/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-1 - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-2 --- ## 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-20261007T211206-418, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07