# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条 (Supplementary Provisions, Article 84) - 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: 第八十四条 (Supplementary Provisions, Article 84)（特定組合員等の不動産所得に係る損益通算等の特例に関する経過措置） — address `suppl-4191-6/art-84` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84 - 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. --- ### 第八十四条（特定組合員等の不動産所得に係る損益通算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income of Specified Members, etc. caption: machine translation, not official suppl-4191-6/art-84 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84 **第一項** 新租税特別措置法第四十一条の四の二（同条第一項に規定する特定受益者に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。）及び信託法施行日以後に信託の同項に規定する受益者たる地位（信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。）にあっては、第一条の規定による改正前の所得税法第十三条第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「旧受益者」という。）たる地位）の承継を受ける個人の当該承継（相続（相続人に対する遺贈を含む。）により信託法施行日前から旧受益者であった者（遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。）からその地位の承継を受ける場合のその承継を除く。次項において同じ。）に係る信託について適用する。 suppl-4191-6/art-84/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84/par-1 The provisions of Article 41-4-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified beneficiaries prescribed in paragraph (1) of that Article) apply to trusts that take effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act) and to trusts pertaining to a succession by an individual, on or after the effective date of the Trust Act, to the position of a beneficiary prescribed in that paragraph of a trust (for a trust that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding a new-law trust; hereinafter referred to as an "old trust" in this Article), the position of the person specified in each item of Article 13, paragraph (1) of the Income Tax Act prior to the amendment by Article 1, according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case of succeeding to that position, through inheritance (including a bequest to an heir), from a person who had been a former beneficiary since before the effective date of the Trust Act (including, for an old trust created by will, a person who had been a former beneficiary since the time it took effect); the same applies in the following paragraph). machine translation, not official **第二項** 旧信託の旧受益者たる地位の承継を受ける者について新租税特別措置法第四十一条の四の二の規定を適用する場合には、同条第一項中「所得税法第十三条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。」とあるのは、「受益者（受益者が特定していない場合又は存在していない場合には、当該信託の委託者」とする。 suppl-4191-6/art-84/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84/par-2 In applying the provisions of Article 41-4-2 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of a former beneficiary of an old trust, the phrase "a beneficiary prescribed in Article 13, paragraph (1) of the Income Tax Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article" in paragraph (1) of that Article is deemed to be replaced with "a beneficiary (or, where no beneficiary has been specified or no beneficiary exists, the settlor of that trust". machine translation, not official --- ## Cites - suppl-4191-6/art-84/par-1: この条 → 租税特別措置法 附則第八十四条 (Supplementary Provisions, Article 84), suppl-4191-6/art-84 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84 - suppl-4191-6/art-84/par-1: 次項 → 租税特別措置法 附則第八十四条第二項 (Supplementary Provisions, Article 84, paragraph (2)), suppl-4191-6/art-84/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84/par-2 - suppl-4191-6/art-84/par-2: 所得税法第十三条第一項 → 所得税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/income-tax-act/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-1 - suppl-4191-6/art-84/par-2: 同条第二項 → 所得税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/income-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-2 ## 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七号ル（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7/sub-2 - 租税特別措置法 附則第八十四条第一項（特定組合員等の不動産所得に係る損益通算等の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84/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-20261007T211206-473, 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