# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十九条 (Supplementary Provisions, Article 89) - 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: 第八十九条 (Supplementary Provisions, Article 89)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4181-10/art-89` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89 - 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. --- ### 第八十九条（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-4181-10/art-89 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89 **第一項** 新租税特別措置法第三十三条の三第一項の規定は、個人が附則第一条第十号に定める日以後に行う同項に規定する土地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三十三条の三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。 suppl-4181-10/art-89/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-1 The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 33-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date. machine translation, not official **第二項** 新租税特別措置法第三十四条の二第二項第九号の規定は、個人が附則第一条第十号に定める日以後に行う新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三十四条の二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。 suppl-4181-10/art-89/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-2 The provisions of Article 34-2, paragraph (2), item (ix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date. machine translation, not official **第三項** 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、施行日前に同条第二項第十二号に規定する法人に同号（ロに係る部分に限る。）の事業の用に供するために買い取られた場合については、なお従前の例による。 suppl-4181-10/art-89/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-3 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 before the Effective Date by a corporation prescribed in paragraph (2), item (xii) of that Article in order to be used for the business referred to in that item (limited to the part pertaining to (b)). machine translation, not official **第四項** 新租税特別措置法第三十四条の二第二項第十二号（ロに係る部分に限る。）の規定は、個人が附則第一条第十号に定める日以後に行う新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三十四条の二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。 suppl-4181-10/art-89/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-4 The provisions of Article 34-2, paragraph (2), item (xii) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to (b)) apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date. machine translation, not official **第五項** 新租税特別措置法第三十四条の二第二項第十三号の規定は、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の二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。 suppl-4181-10/art-89/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-5 The provisions of Article 34-2, paragraph (2), item (xiii) of the New Act on Special Measures Concerning Taxation apply to transfers 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 transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第三十四条の二第二項第十九号の規定は、個人が附則第一条第十号に定める日以後に行う新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三十四条の二第一項に規定する土地等の譲渡及び当該土地等のうち中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の一部を改正する等の法律附則第三条の規定によりなお従前の例によることとされる保留地の特例に係る同法第一条の規定による改正前の中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）第七条第一項に規定する保留地に対応する部分の同日以後に行う譲渡については、なお従前の例による。 suppl-4181-10/art-89/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-6 The provisions of Article 34-2, paragraph (2), item (xix) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date and transfers, made on or after that date, of the portion of that land, etc. that corresponds to reserved land prescribed in Article 7, paragraph (1) of the Act on the Integrated Promotion of the Improvement of Urban Areas and the Revitalization of Commerce, etc. in City Centers (Act No. 92 of 1998) prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on the Integrated Promotion of the Improvement of Urban Areas and the Revitalization of Commerce, etc. in City Centers, and Other Matters, pertaining to the special provisions on reserved land that the provisions then in force continue to govern pursuant to the provisions of Article 3 of the Supplementary Provisions of that Act. machine translation, not official **第七項** 新租税特別措置法第三十七条（第一項の表の第九号の上欄に係る部分に限る。）の規定は、個人が施行日以後に行う同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九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。 suppl-4181-10/art-89/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-7 The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to the left-hand column of item (ix) of the table in paragraph (1)) apply to transfers of assets listed in that column that an individual makes on or after the Effective Date, and the provisions then in force continue to govern transfers of assets listed in the left-hand column of item (ix) 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. machine translation, not official **第八項** 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十六号又は第十七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。 suppl-4181-10/art-89/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-8 The provisions then in force continue to govern transfers of assets listed in the left-hand column of item (xvi) or item (xvii) 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. machine translation, not official **第九項** 新租税特別措置法第三十七条（第一項の表の第十七号の下欄に係る部分に限る。）の規定は、個人が施行日以後に取得をする同欄に掲げる資産について適用し、個人が施行日前に取得をした旧租税特別措置法第三十七条第一項の表の第二十三号の下欄に掲げる資産については、なお従前の例による。 suppl-4181-10/art-89/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-9 The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning the right-hand column of item (xvii) of the table in paragraph (1)) apply to assets listed in that column that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern assets listed in the right-hand column of item (xxiii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired before the Effective Date. machine translation, not official **第十項** 新租税特別措置法第三十七条の五の規定は、個人が附則第一条第十号に定める日以後に行う新租税特別措置法第三十七条の五第一項に規定する譲渡資産に該当する資産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三十七条の五第一項に規定する譲渡資産に該当する資産の譲渡については、なお従前の例による。 suppl-4181-10/art-89/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-10 The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation apply to transfers of assets falling under the transferred assets prescribed in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of assets falling under the transferred assets prescribed in Article 37-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date. machine translation, not official **第十一項** 新租税特別措置法第三十七条の九の四の規定は、個人が附則第一条第九号に定める日以後に行う新租税特別措置法第三十七条の九の四第一項に規定する所有隣接土地等の交換について適用する。 suppl-4181-10/art-89/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-89/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-89/par-11 The provisions of Article 37-9-4 of the New Act on Special Measures Concerning Taxation apply to exchanges of owned adjacent land, etc. prescribed in Article 37-9-4, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (ix) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4181-10/art-89/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-10/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - suppl-4181-10/art-89/par-2: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-10/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - suppl-4181-10/art-89/par-4: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-10/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - suppl-4181-10/art-89/par-6: 前の中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）第七条第一項 → e-Gov law 410AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - suppl-4181-10/art-89/par-6: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-10/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - suppl-4181-10/art-89/par-10: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4181-10/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - suppl-4181-10/art-89/par-11: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4181-10/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-9 ## Cited by 3 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九号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-9 - 租税特別措置法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-10 - 租税特別措置法 附則第百一条第一項（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-4181-10/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-101/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-20261007T211206-458, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-459, 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