# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条 (Supplementary Provisions, Article 70) - 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: 第七十条 (Supplementary Provisions, Article 70)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4281-15/art-70` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70 - 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. --- ### 第七十条（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-4281-15/art-70 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70 **第一項** 新租税特別措置法第三十一条の二第九項第二号の規定は、平成二十九年一月一日以後に同条第七項に規定する修正申告書の提出期限が到来する所得税について適用する。 suppl-4281-15/art-70/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-1 The provisions of Article 31-2, paragraph (9), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (7) of that Article arrives on or after January 1, 2017. machine translation, not official **第二項** 新租税特別措置法第三十三条の三第二項及び第三項の規定は、個人が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十三条の三第二項に規定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三十三条の三第二項に規定する資産の譲渡については、なお従前の例による。 suppl-4281-15/art-70/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-2 The provisions of Article 33-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in Article 33-3, paragraph (2) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in Article 33-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新租税特別措置法第三十三条の三第五項の規定は、個人が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十三条の三第四項に規定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三十三条の三第四項に規定する資産の譲渡については、なお従前の例による。 suppl-4281-15/art-70/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-3 The provisions of Article 33-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in Article 33-3, paragraph (4) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in Article 33-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 新租税特別措置法第三十三条の五第三項第二号（新租税特別措置法第三十五条第十項、第三十六条の三第五項、第三十七条の二第四項及び第三十七条の八第三項において準用する場合を含む。）の規定は、平成二十九年一月一日以後に新租税特別措置法第三十三条の五第一項、第三十五条第八項、第三十六条の三第一項から第三項まで、第三十七条の二第一項若しくは第二項又は第三十七条の八第一項に規定する修正申告書の提出期限が到来する所得税について適用する。 suppl-4281-15/art-70/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-4 The provisions of Article 33-5, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 35, paragraph (10), Article 36-3, paragraph (5), Article 37-2, paragraph (4) and Article 37-8, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to income tax for which the due date for filing the amended return prescribed in Article 33-5, paragraph (1), Article 35, paragraph (8), Article 36-3, paragraphs (1) through (3), Article 37-2, paragraph (1) or (2) or Article 37-8, paragraph (1) of the New Act on Special Measures Concerning Taxation arrives on or after January 1, 2017. machine translation, not official **第五項** 新租税特別措置法第三十三条の六第二項の規定は、個人が施行日以後に取得（製作及び建設を含む。以下この条において同じ。）をする新租税特別措置法第三十三条の六第一項に規定する代替資産等について適用し、個人が施行日前に取得をした旧租税特別措置法第三十三条の六第一項に規定する代替資産等については、なお従前の例による。 suppl-4281-15/art-70/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-5 The provisions of Article 33-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets, etc. prescribed in Article 33-6, paragraph (1) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition (including manufacture and construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to substitute assets, etc. prescribed in Article 33-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新租税特別措置法第三十七条の三第三項（新租税特別措置法第三十七条の五第二項において準用する場合を含む。）の規定は、個人が施行日以後に取得をする新租税特別措置法第三十七条第一項の表の各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各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-4281-15/art-70/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-6 The provisions of Article 37-3, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of the items of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition on or after the Effective Date, and with regard to assets listed in the right-hand column of the items of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-15/art-70/par-1: 新租税特別措置法第三十一条の二第九項第二号 → 租税特別措置法 第三十一条の二第十項第二号 (Article 31-2, paragraph (10), item (ii)), art-31-2/par-10/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-10/item-2 - suppl-4281-15/art-70/par-1: 同条第七項 → 租税特別措置法 第三十一条の二第八項 (Article 31-2, paragraph (8)), art-31-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-8 - suppl-4281-15/art-70/par-2: 新租税特別措置法第三十三条の三第二項 → 租税特別措置法 第三十三条の三第二項 (Article 33-3, paragraph (2)), art-33-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-2 - suppl-4281-15/art-70/par-2: 第三項 → 租税特別措置法 第三十三条の三第三項 (Article 33-3, paragraph (3)), art-33-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-3 - suppl-4281-15/art-70/par-2: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4281-15/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-14 - suppl-4281-15/art-70/par-3: 新租税特別措置法第三十三条の三第五項 → 租税特別措置法 第三十三条の三第五項 (Article 33-3, paragraph (5)), art-33-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-5 - suppl-4281-15/art-70/par-3: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4281-15/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-14 - suppl-4281-15/art-70/par-3: 新租税特別措置法第三十三条の三第四項 → 租税特別措置法 第三十三条の三第四項 (Article 33-3, paragraph (4)), art-33-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-4 - suppl-4281-15/art-70/par-4: 新租税特別措置法第三十三条の五第三項第二号 → 租税特別措置法 第三十三条の五第三項第二号 (Article 33-5, paragraph (3), item (ii)), art-33-5/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-3/item-2 - suppl-4281-15/art-70/par-4: 新租税特別措置法第三十五条第十項 → 租税特別措置法 第三十五条第十一項 (Article 35, paragraph (11)), art-35/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-11 · https://japanlaw.org/l/332AC0000000026/art-35/par-11 - suppl-4281-15/art-70/par-4: 第三十六条の三第五項 → 租税特別措置法 第三十六条の三第五項 (Article 36-3, paragraph (5)), art-36-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-5 - suppl-4281-15/art-70/par-4: 第三十七条の二第四項 → 租税特別措置法 第三十七条の二第四項 (Article 37-2, paragraph (4)), art-37-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-4 - suppl-4281-15/art-70/par-4: 新租税特別措置法第三十三条の五第一項 → 租税特別措置法 第三十三条の五第一項 (Article 33-5, paragraph (1)), art-33-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-5/par-1 - suppl-4281-15/art-70/par-4: 第三十五条第八項 → 租税特別措置法 第三十五条第九項 (Article 35, paragraph (9)), art-35/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-9 · https://japanlaw.org/l/332AC0000000026/art-35/par-9 - suppl-4281-15/art-70/par-4: 第三十六条の三第一項から第三項まで → 租税特別措置法 第三十六条の三第一項 (Article 36-3, paragraph (1)), art-36-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-1 - suppl-4281-15/art-70/par-4: 第三十六条の三第一項から第三項まで → 租税特別措置法 第三十六条の三第二項 (Article 36-3, paragraph (2)), art-36-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-2 - suppl-4281-15/art-70/par-4: 第三十六条の三第一項から第三項まで → 租税特別措置法 第三十六条の三第三項 (Article 36-3, paragraph (3)), art-36-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-36-3/par-3 - suppl-4281-15/art-70/par-4: 第三十七条の二第一項 → 租税特別措置法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-1 - suppl-4281-15/art-70/par-4: 第二項 → 租税特別措置法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-2/par-2 - suppl-4281-15/art-70/par-5: 新租税特別措置法第三十三条の六第二項 → 租税特別措置法 第三十三条の六第二項 (Article 33-6, paragraph (2)), art-33-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-2 - suppl-4281-15/art-70/par-5: この条 → 租税特別措置法 附則第七十条 (Supplementary Provisions, Article 70), suppl-4281-15/art-70 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70 - suppl-4281-15/art-70/par-5: 新租税特別措置法第三十三条の六第一項 → 租税特別措置法 第三十三条の六第一項 (Article 33-6, paragraph (1)), art-33-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1 - suppl-4281-15/art-70/par-6: 新租税特別措置法第三十七条の三第三項 → 租税特別措置法 第三十七条の三第四項 (Article 37-3, paragraph (4)), art-37-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-3/par-4 - suppl-4281-15/art-70/par-6: 新租税特別措置法第三十七条の五第二項 → 租税特別措置法 第三十七条の五第二項 (Article 37-5, paragraph (2)), art-37-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-2 - suppl-4281-15/art-70/par-6: 新租税特別措置法第三十七条第一項 → 租税特別措置法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/art-37/par-1 ## 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三号ヘ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第一条第一項第十四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-1/par-1/item-14 - 租税特別措置法 附則第七十条第五項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-70/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-70/par-5 --- ## 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-20261007T211206-572, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, translated 2026-10-13 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07