# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十七条 (Supplementary Provisions, Article 27)

- 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: 第二十七条 (Supplementary Provisions, Article 27)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4161-14/art-27`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27
- 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.

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### 第二十七条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-14/art-27 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27</sup>

**第一項**  新租税特別措置法第三十一条の規定は、個人が平成十六年一月一日以後に行う同条第一項に規定する土地等又は建物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三十一条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。
<sup>suppl-4161-14/art-27/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-1</sup>
The provisions of Article 31 of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of land, etc. or buildings, etc. prescribed in Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
<sup>machine translation, not official</sup>

**第二項**  施行日前に死亡した者、施行日前に平成十六年分の所得税につき所得税法第百二十七条（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条の規定による決定を受けた者の同年分の所得税に係る新租税特別措置法第三十一条（新租税特別措置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。）の規定の適用については、新租税特別措置法第三十一条第一項中「第三十二条第一項に規定する短期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額」とあるのは「第三項第二号の規定により読み替えられた同法第六十九条から第七十一条までの規定の適用がある場合には、その適用後の金額」と、「課する。この場合において、長期譲渡所得の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす」とあるのは「課する」と、同条第三項第二号中「第六十九条の規定の適用については、同条第一項中「譲渡所得の金額」とあるのは「譲渡所得の金額（租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）に規定する譲渡による譲渡所得がないものとして計算した金額とする。）」と、「各種所得の金額」とあるのは「各種所得の金額（長期譲渡所得の金額を除く。）」」とあるのは「第六十九条から第七十一条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、長期譲渡所得の金額」」と、同項第三号中「第七十一条」とあるのは「第七十二条」とする。
<sup>suppl-4161-14/art-27/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-2</sup>
With regard to the application of the provisions of Article 31 of the New Act on Special Measures Concerning Taxation (including where applied pursuant to the provisions of Article 31-2 or Article 31-3 of the New Act on Special Measures Concerning Taxation) to income tax for 2004 of a person who died before the Effective Date, a person who, before the Effective Date, filed a return under the provisions of Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2004, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for income tax for that year, the phrase "if there is an amount of losses arising in the calculation of the amount of short-term capital gains prescribed in Article 32, paragraph (1), the amount remaining after deducting that amount of losses up to the calculated amount, notwithstanding the provisions of the second sentence of that paragraph" in Article 31, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "if the provisions of Articles 69 through 71 of that Act as replaced by the provisions of paragraph (3), item (ii) apply, the amount after that application", and the phrase "is imposed. In this case, if there is an amount of losses arising in the calculation of the amount of long-term capital gains, that amount of losses is deemed not to have arisen for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax" is deemed to be replaced with "is imposed"; in paragraph (3), item (ii) of that Article, the phrase "with regard to the application of the provisions of Article 69, the phrase 'the amount of capital gains' in paragraph (1) of that Article is deemed to be replaced with 'the amount of capital gains (meaning the amount calculated as if there were no capital gains from a transfer prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation)', and the phrase 'the amount of each type of income' is deemed to be replaced with 'the amount of each type of income (excluding the amount of long-term capital gains)'" is deemed to be replaced with "with regard to the application of the provisions of Articles 69 through 71, the phrase 'the amount of gross income' in those provisions is deemed to be replaced with 'the amount of gross income, the amount of long-term capital gains'"; and in item (iii) of that paragraph, the phrase "Article 71" is deemed to be replaced with "Article 72".
<sup>machine translation, not official</sup>

**第三項**  施行日前に死亡した者、施行日前に平成十六年分の所得税につき所得税法第百二十七条（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条の規定による決定を受けた者に係る旧租税特別措置法第三十一条第四項に規定する長期譲渡所得の特別控除額の同条第一項の規定による控除については、なお従前の例による。
<sup>suppl-4161-14/art-27/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-3</sup>
The provisions then in force continue to govern the deduction, under the provisions of Article 31, paragraph (1) of the Former Act on Special Measures Concerning Taxation, of the special capital gain deduction for long-term capital gains prescribed in paragraph (4) of that Article with regard to a person who died before the Effective Date, a person who, before the Effective Date, filed a return under the provisions of Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2004, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for income tax for that year.
<sup>machine translation, not official</sup>

**第四項**  新租税特別措置法第三十一条の二（第二項第五号に係る部分を除く。）の規定は、個人が平成十六年一月一日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する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三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡又は同条第三項に規定する確定優良住宅地等予定地のための譲渡に該当する譲渡については、なお従前の例による。
<sup>suppl-4161-14/art-27/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-4</sup>
The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (2), item (v)) apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer falling under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a transfer falling under a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article that an individual made before that date.
<sup>machine translation, not official</sup>

**第五項**  新租税特別措置法第三十一条の二第二項第五号の規定は、個人が施行日以後に行う同条第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
<sup>suppl-4161-14/art-27/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-5</sup>
The provisions of Article 31-2, paragraph (2), item (v) of the New Act on Special Measures Concerning Taxation apply to a transfer falling under a transfer for a superior residential area, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
<sup>machine translation, not official</sup>

**第六項**  新租税特別措置法第三十二条の規定は、個人が平成十六年一月一日以後に行う同条第一項に規定する土地等又は建物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三十二条第一項に規定する土地等又は建物等の譲渡については、なお従前の例による。
<sup>suppl-4161-14/art-27/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-6</sup>
The provisions of Article 32 of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. or buildings, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of land, etc. or buildings, etc. prescribed in Article 32, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
<sup>machine translation, not official</sup>

**第七項**  施行日前に死亡した者、施行日前に平成十六年分の所得税につき所得税法第百二十七条（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条の規定による決定を受けた者の同年分の所得税に係る新租税特別措置法第三十二条の規定の適用については、同条第一項中「第三十一条第一項に規定する長期譲渡所得の金額の計算上生じた損失の金額があるときは、同項後段の規定にかかわらず、当該計算した金額を限度として当該損失の金額を控除した後の金額」とあるのは「第四項において準用する第三十一条第三項第二号の規定により読み替えられた同法第六十九条から第七十一条までの規定の適用がある場合には、その適用後の金額」と、「課する。この場合において、短期譲渡所得の金額の計算上生じた損失の金額があるときは、同法その他所得税に関する法令の規定の適用については、当該損失の金額は生じなかつたものとみなす」とあるのは「課する」と、同条第四項中「同項第二号中「第三十一条第一項（長期譲渡所得の課税の特例）に規定する譲渡による譲渡所得」とあるのは「第三十二条第一項（短期譲渡所得の課税の特例）に規定する譲渡による譲渡所得又は同条第二項に規定する譲渡による所得」と、「長期譲渡所得の金額」とあるのは「短期譲渡所得の金額」と、同項第三号中」とあるのは「同項第二号中「第六十九条の規定の適用については、同条第一項中「譲渡所得の金額」とあるのは「譲渡所得の金額（租税特別措置法第三十一条第一項（長期譲渡所得の課税の特例）に規定する譲渡による譲渡所得がないものとして計算した金額とする。）」と、「各種所得の金額」とあるのは「各種所得の金額（長期譲渡所得の金額を除く。）」」とあるのは「第六十九条から第七十一条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、短期譲渡所得の金額」」と、同項第三号中「第七十一条」とあるのは「第七十二条」と、」とする。
<sup>suppl-4161-14/art-27/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-7</sup>
With regard to the application of the provisions of Article 32 of the New Act on Special Measures Concerning Taxation to income tax for 2004 of a person who died before the Effective Date, a person who, before the Effective Date, filed a return under the provisions of Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2004, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for income tax for that year, in paragraph (1) of that Article, the phrase "if there is an amount of losses arising in the calculation of the amount of long-term capital gains prescribed in Article 31, paragraph (1), the amount remaining after deducting that amount of losses up to the calculated amount, notwithstanding the provisions of the second sentence of that paragraph" is deemed to be replaced with "if the provisions of Articles 69 through 71 of that Act as replaced by the provisions of Article 31, paragraph (3), item (ii) as applied mutatis mutandis pursuant to paragraph (4) apply, the amount after that application", and the phrase "is imposed. In this case, if there is an amount of losses arising in the calculation of the amount of short-term capital gains, that amount of losses is deemed not to have arisen for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax" is deemed to be replaced with "is imposed"; and in paragraph (4) of that Article, the phrase "in item (ii) of that paragraph, the phrase 'capital gains from a transfer prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains)' is deemed to be replaced with 'capital gains from a transfer prescribed in Article 32, paragraph (1) (Special Provisions on Taxation on Short-Term Capital Gains) or income from a transfer prescribed in paragraph (2) of that Article', the phrase 'the amount of long-term capital gains' is deemed to be replaced with 'the amount of short-term capital gains', and in item (iii) of that paragraph" is deemed to be replaced with "in item (ii) of that paragraph, the phrase 'with regard to the application of the provisions of Article 69, the phrase "the amount of capital gains" in paragraph (1) of that Article is deemed to be replaced with "the amount of capital gains (meaning the amount calculated as if there were no capital gains from a transfer prescribed in Article 31, paragraph (1) (Special Provisions on Taxation on Long-Term Capital Gains) of the Act on Special Measures Concerning Taxation)", and the phrase "the amount of each type of income" is deemed to be replaced with "the amount of each type of income (excluding the amount of long-term capital gains)"' is deemed to be replaced with 'with regard to the application of the provisions of Articles 69 through 71, the phrase "the amount of gross income" in those provisions is deemed to be replaced with "the amount of gross income, the amount of short-term capital gains"', and in item (iii) of that paragraph, the phrase 'Article 71' is deemed to be replaced with 'Article 72',".
<sup>machine translation, not official</sup>

**第八項**  新租税特別措置法第三十三条（第一項第三号の三、第三号の四及び第六号の二に係る部分に限る。）、第三十三条の三及び第三十三条の四の規定は、個人が施行日以後に行うこれらの規定に該当する資産の譲渡（新租税特別措置法第三十三条第三項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）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三十三条（第一項第三号の三に係る部分に限る。）、第三十三条の三及び第三十三条の四の規定に該当する資産の譲渡（旧租税特別措置法第三十三条第三項の規定により収用等による譲渡があったものとみなされる行為その他これらの規定において譲渡に含まれるものとされる行為を含む。）については、なお従前の例による。
<sup>suppl-4161-14/art-27/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-8</sup>
The provisions of Article 33 (limited to the part pertaining to paragraph (1), items (iii)-3, (iii)-4 and (vi)-2), Article 33-3 and Article 33-4 of the New Act on Special Measures Concerning Taxation apply to a transfer of assets falling under those provisions that an individual makes on or after the Effective Date (including an act deemed to be a transfer by expropriation, etc. under the provisions of Article 33, paragraph (3) of the New Act on Special Measures Concerning Taxation and any other act included in a transfer under those provisions), and the provisions then in force continue to govern a transfer of assets falling under the provisions of Article 33 (limited to the part pertaining to paragraph (1), item (iii)-3), Article 33-3 and Article 33-4 of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date (including an act deemed to be a transfer by expropriation, etc. under the provisions of Article 33, paragraph (3) of the Former Act on Special Measures Concerning Taxation and any other act included in a transfer under those provisions).
<sup>machine translation, not official</sup>

**第九項**  個人が施行日前に行った旧租税特別措置法第三十三条（第一項第五号に係る部分に限る。）及び第三十三条の二（第一項第三号に係る部分に限る。）の規定に該当する資産の譲渡については、なお従前の例による。
<sup>suppl-4161-14/art-27/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-9</sup>
The provisions then in force continue to govern a transfer of assets falling under the provisions of Article 33 (limited to the part pertaining to paragraph (1), item (v)) and Article 33-2 (limited to the part pertaining to paragraph (1), item (iii)) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
<sup>machine translation, not official</sup>

**第十項**  新租税特別措置法第三十四条第二項第一号、第二号の二及び第三号の規定は、個人が施行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し、個人が施行日前に行った旧租税特別措置法第三十四条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。
<sup>suppl-4161-14/art-27/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-10</sup>
The provisions of Article 34, paragraph (2), items (i), (ii)-2 and (iii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
<sup>machine translation, not official</sup>

**第十一項**  新租税特別措置法第三十四条の二第二項第八号の規定は、個人が施行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し、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二第二項第八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。
<sup>suppl-4161-14/art-27/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-11</sup>
The provisions of Article 34-2, paragraph (2), item (viii) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (viii) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
<sup>machine translation, not official</sup>

**第十二項**  個人の有する旧租税特別措置法第三十四条の二第一項に規定する土地等が、施行日前に環境事業団が行った同条第二項第十二号の事業の用に供するために環境事業団に買い取られた場合については、なお従前の例による。
<sup>suppl-4161-14/art-27/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-12</sup>
The provisions then in force continue to govern the case where land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an individual was purchased by the Japan Environment Corporation before the Effective Date for use in a project referred to in paragraph (2), item (xii) of that Article carried out by the Japan Environment Corporation.
<sup>machine translation, not official</sup>

**第十三項**  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二第二項第十九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。
<sup>suppl-4161-14/art-27/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-13</sup>
The provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (xix) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
<sup>machine translation, not official</sup>

**第十四項**  新租税特別措置法第三十七条（第一項の表の第十八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十八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。
<sup>suppl-4161-14/art-27/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-27/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-27/par-14</sup>
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xviii) of the table in paragraph (1) of that Article) apply to a transfer of assets listed in the left-hand column of that item that an individual makes on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (xviii) 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.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4161-14/art-27/par-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- suppl-4161-14/art-27/par-2: 所得税法第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127
- suppl-4161-14/art-27/par-2: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-4161-14/art-27/par-3: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- suppl-4161-14/art-27/par-3: 所得税法第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127
- suppl-4161-14/art-27/par-3: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-4161-14/art-27/par-7: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- suppl-4161-14/art-27/par-7: 所得税法第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127
- suppl-4161-14/art-27/par-7: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166

## Cited by

1 provision cites this one. No official source publishes this direction.

- 租税特別措置法 附則第三十六条第一項（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-4161-14/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-36/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-20261007T211206-439, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-440, 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