# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十二条 (Supplementary Provisions, Article 32)
- 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: 第三十二条 (Supplementary Provisions, Article 32)（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除に関する経過措置） — address `suppl-4161-14/art-32`
- 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-32
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-32
- 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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They are never merged and never substituted for one another.
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### 第三十二条（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除に関する経過措置） — Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Losses on Transfer in the Case of Replacement, etc. of Residential Property
caption: machine translation, not official
suppl-4161-14/art-32 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-32
**第一項** 新租税特別措置法第四十一条の五の規定は、個人が平成十六年一月一日以後に行う同条第七項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するもの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四十一条の五第三項第一号に規定する家屋又は土地若しくは土地の上に存する権利で同号に規定する譲渡資産に該当するものの譲渡については、なお従前の例による。
suppl-4161-14/art-32/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-32/par-1
The provisions of Article 41-5 of the New Act on Special Measures Concerning Taxation apply to a transfer of a house, or land or a right existing on land, prescribed in paragraph (7), item (i) of that Article that falls under the transferred assets prescribed in that item, which an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of a house, or land or a right existing on land, prescribed in Article 41-5, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that falls under the transferred assets prescribed in that item, which an individual made before that date.
machine translation, not official
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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-20261007T211206-440, 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