# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十五条 (Supplementary Provisions, Article 35) - 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: 第三十五条 (Supplementary Provisions, Article 35)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4231-82/art-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35 - 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. --- ### 第三十五条（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-4231-82/art-35 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35 **第一項** 個人が施行日前に行った旧租税特別措置法第三十三条第一項第四号に規定する土地等その他の資産の譲渡については、なお従前の例による。 suppl-4231-82/art-35/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-1 The provisions then in force continue to govern transfers of land, etc. or other assets prescribed in Article 33, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective 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十四号の二の規定は、個人が附則第一条第十一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する。 suppl-4231-82/art-35/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-2 The provisions of Article 34-2, paragraph (2), item (xiv)-2 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 carries out on or after the date specified in Article 1, item (xi) of the Supplementary Provisions. machine translation, not official **第三項** 新租税特別措置法第三十七条（同条第一項の表の第一号又は第十号に係る部分に限る。）の規定は、個人が施行日以後に取得をする同表の第一号又は第十号の下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一号又は第十八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-4231-82/art-35/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-35/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-3 The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i) or (x) of the table in paragraph (1) of that Article) apply to assets listed in the right-hand column of item (i) or (x) of that table 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 (i) or (xviii) 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 **第四項** 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二号から第四号まで、第八号、第十一号、第十二号、第十五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-4231-82/art-35/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-35/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-4 The provisions then in force continue to govern transfers of assets listed in the left-hand column of items (ii) through (iv), (viii), (xi), (xii), (xv) or (xvii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第三十七条（同条第一項の表の第二号、第四号又は第五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表の第二号、第四号又は第五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五号、第七号又は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-4231-82/art-35/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-35/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-5 The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii), (iv) or (v) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of item (ii), (iv) or (v) of that table that an individual carries out 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 (v), (vii) or (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第三十七条の五の規定は、個人が施行日以後に行う同条第一項に規定する譲渡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の五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-4231-82/art-35/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-35/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-6 The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation apply to transfers of transferred assets prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern transfers of transferred assets prescribed in Article 37-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date. machine translation, not official **第七項** 新租税特別措置法第三十七条の九の二の規定は、個人が施行日以後に行う同条第一項に規定する所有隣接土地等の交換又は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の九の二第一項に規定する所有隣接土地等の交換又は譲渡については、なお従前の例による。 suppl-4231-82/art-35/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-35/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-35/par-7 The provisions of Article 37-9-2 of the New Act on Special Measures Concerning Taxation apply to exchanges or transfers of owned adjacent land, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern exchanges or transfers of owned adjacent land, etc. prescribed in Article 37-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date. machine translation, not official --- ## Cites - suppl-4231-82/art-35/par-2: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4231-82/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-11 ## 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十一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-11 --- ## 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-20261007T211206-517, 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