# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十九条 (Supplementary Provisions, Article 59) - 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: 第五十九条 (Supplementary Provisions, Article 59)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4221-6/art-59` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59 - 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. --- ### 第五十九条（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-4221-6/art-59 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59 **第一項** 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六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。 suppl-4221-6/art-59/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-1 With regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (2), item (vi) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern. 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二十四号の規定は、個人が附則第一条第十号に定める日以後に同項第二十四号の認定がされた同号に規定する地域内の土地の同日以後に行う譲渡について適用し、個人が同日前に旧租税特別措置法第三十四条の二第二項第二十四号の認定がされた同号に規定する地域内の土地の同日前に行った譲渡については、なお従前の例による。 suppl-4221-6/art-59/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-2 The provisions of Article 34-2, paragraph (2), item (xxiv) of the New Act on Special Measures Concerning Taxation apply to a transfer, made by an individual on or after the date specified in Article 1, item (x) of the Supplementary Provisions, of land within an area prescribed in item (xxiv) of that paragraph for which the certification under that item was given on or after that date, and the provisions then in force continue to govern a transfer, made by an individual before that date, of land within an area prescribed in Article 34-2, paragraph (2), item (xxiv) of the Former Act on Special Measures Concerning Taxation for which the certification under that item was given before that date. machine translation, not official **第三項** 新租税特別措置法第三十六条の二の規定は、個人が平成二十二年一月一日以後に行う同条第一項に規定する譲渡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三十六条の二第一項に規定する譲渡資産の譲渡については、なお従前の例による。 suppl-4221-6/art-59/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-59/par-3 The provisions of Article 36-2 of the New Act on Special Measures Concerning Taxation apply to a transfer of transferred assets prescribed in paragraph (1) of that Article made by an individual on or after January 1, 2010, and the provisions then in force continue to govern a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation made by an individual before that date. machine translation, not official --- ## Cites - suppl-4221-6/art-59/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-4221-6/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-10 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-4221-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-10 --- ## 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-20261007T211206-504, 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