# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条 (Supplementary Provisions, Article 44)
- 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: 第四十四条 (Supplementary Provisions, Article 44)（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4141-15/art-44`
- 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-44
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-44
- 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
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site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第四十四条（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake
caption: machine translation, not official
suppl-4141-15/art-44 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-44
**第一項** 前条の規定による改正後の租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（以下この条において「平成十一年改正法」という。）附則第十四条第六項の規定は、個人が施行日以後に取得（建設及び製作を含む。以下この条において同じ。）をする同項の規定によりなおその効力を有するものとされる平成十一年改正法第一条の規定による改正前の租税特別措置法（以下この条において「平成十一年旧法」という。）第三十七条の三第三項に規定する買換資産について適用し、個人が施行日前に取得をした前条の規定による改正前の平成十一年改正法附則第十四条第六項の規定によりなおその効力を有するものとされる平成十一年旧法第三十七条の三第三項に規定する買換資産については、なお従前の例による。
suppl-4141-15/art-44/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-44/par-1
The provisions of Article 14, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake as amended by the preceding Article (referred to as the "1999 Amendment Act" in this Article) apply to replacement assets prescribed in Article 37-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the 1999 Amendment Act (referred to as the "1999 Former Act" in this Article), which remains in force pursuant to the provisions of that paragraph, that an individual acquires (including construction and manufacture; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to replacement assets prescribed in Article 37-3, paragraph (3) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that an individual acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 前条の規定による改正後の平成十一年改正法附則第二十九条第四項の規定は、法人が施行日以後に取得をする同項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七第七項に規定する資産について適用し、法人が施行日前に取得をした前条の規定による改正前の平成十一年改正法附則第二十九条第四項の規定によりなおその効力を有するものとされる平成十一年旧法第六十五条の七第七項に規定する資産については、なお従前の例による。
suppl-4141-15/art-44/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-44/par-2
The provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act as amended by the preceding Article apply to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of that paragraph, that a corporation acquires on or after the Effective Date, and with regard to assets prescribed in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act prior to the amendment by the preceding Article, that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-4141-15/art-44/par-1: この条 → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4141-15/art-44 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-44
- suppl-4141-15/art-44/par-2: 平成十一年改正法附則第二十九条第四項 → 租税特別措置法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-4111-9/art-29/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-4
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第四十四条第一項（租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-44/par-1
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## 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-20261007T211206-421, 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