# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十一条 (Supplementary Provisions, Article 51) - 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: 第五十一条 (Supplementary Provisions, Article 51)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-4291-4/art-51` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51 - 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. --- ### 第五十一条（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-4291-4/art-51 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51 **第一項** 新租税特別措置法第三十一条の二（第二項第二号の二イに係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画法（昭和四十三年法律第百号）の規定に基づく決定（以下この条において「都市計画決定」という。）がされた都市計画に定められた被災市街地復興特別措置法（平成七年法律第十四号）第五条第一項の被災市街地復興推進地域（以下この条において「被災市街地復興推進地域」という。）内にある新租税特別措置法第三十一条の二第二項第二号の二の土地等（次項において「土地等」という。）の同日以後に行う譲渡について適用する。 suppl-4291-4/art-51/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-1 The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)-2, (a)) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in Article 31-2, paragraph (2), item (ii)-2 of the New Act on Special Measures Concerning Taxation (referred to as "land, etc." in the following paragraph) that is located within a promotion area for reconstruction of a disaster-damaged urban district referred to in Article 5, paragraph (1) of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster (Act No. 14 of 1995) (referred to as a "promotion area for reconstruction of a disaster-damaged urban district" in this Article) that is specified in a city plan for which a decision under the provisions of the City Planning Act (Act No. 100 of 1968) (referred to as a "city planning decision" in this Article) has been made on or after that date. machine translation, not official **第二項** 新租税特別措置法第三十一条の二（第二項第二号の二ロに係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に同号ロに規定する住宅被災市町村となった市町村の区域内にある土地等の同日以後に行う譲渡について適用する。 suppl-4291-4/art-51/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-2 The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (ii)-2, (b)) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. that is located within the area of a municipality that has become a housing-damaged municipality prescribed in (b) of that item on or after that date. machine translation, not official **第三項** 新租税特別措置法第三十一条の二第七項の規定は、個人の同項に規定する予定期間の末日が施行日以後である同条第三項に規定する確定優良住宅地等予定地のための譲渡について適用する。 suppl-4291-4/art-51/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-3 The provisions of Article 31-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to a transfer for a determined site for constructing a superior residential area, etc. prescribed in paragraph (3) of that Article for which the last day of the scheduled period prescribed in paragraph (7) of that Article of the individual falls on or after the Effective Date. machine translation, not official **第四項** 新租税特別措置法第三十三条（第一項第三号の六に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域において施行される同号の被災市街地復興土地区画整理事業の施行区域内にある同号の土地等の同日以後に行う譲渡について適用する。 suppl-4291-4/art-51/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-4 The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii)-6) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in that item that is located within the project area of a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item that is implemented in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date. machine translation, not official **第五項** 新租税特別措置法第三十三条（第一項第三号の七に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に同号に規定する住宅被災市町村となった市町村の区域において施行される同号に規定する第二種市街地再開発事業の施行区域内にある同号の土地等の同日以後に行う譲渡について適用する。 suppl-4291-4/art-51/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-5 The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii)-7) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in that item that is located within the project area of a type 2 urban redevelopment project prescribed in that item that is implemented within the area of a municipality that has become a housing-damaged municipality prescribed in that item on or after that date. machine translation, not official **第六項** 新租税特別措置法第三十三条（第三項第三号に係る部分に限る。）及び同号に係る新租税特別措置法第三十三条の四第一項の規定は、平成二十九年一月一日以後に同号に規定する資産が除却されることに伴い個人が取得する同号に規定する補償金について適用する。 suppl-4291-4/art-51/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-6 The provisions of Article 33 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (iii)) and the provisions of Article 33-4, paragraph (1) of the New Act on Special Measures Concerning Taxation as they pertain to that item apply to compensation prescribed in that item that an individual acquires due to the removal, on or after January 1, 2017, of the assets prescribed in that item. machine translation, not official **第七項** 新租税特別措置法第三十三条第七項（新租税特別措置法第三十三条の二第五項において準用する場合を含む。以下この項において同じ。）の規定は、個人の新租税特別措置法第三十三条第七項に規定する取得指定期間の末日が施行日以後である同条第一項に規定する譲渡した資産に係る同項に規定する代替資産又は新租税特別措置法第三十三条の二第一項に規定する譲渡した資産に係る同条第二項に規定する代替資産について適用する。 suppl-4291-4/art-51/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-7 The provisions of Article 33, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 33-2, paragraph (5) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) apply to substitute assets prescribed in Article 33, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in that paragraph, or substitute assets prescribed in Article 33-2, paragraph (2) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in paragraph (1) of that Article, for which the last day of the designated acquisition period prescribed in Article 33, paragraph (7) of the New Act on Special Measures Concerning Taxation of the individual falls on or after the Effective Date. machine translation, not official **第八項** 新租税特別措置法第三十三条の三第八項から第十一項まで及び第三十三条の六（第一項第四号に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある新租税特別措置法第三十三条の三第八項に規定する土地等の同日以後に行う譲渡について適用する。 suppl-4291-4/art-51/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-8 The provisions of Article 33-3, paragraphs (8) through (11) and Article 33-6 (limited to the part concerning paragraph (1), item (iv)) of the New Act on Special Measures Concerning Taxation apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. prescribed in Article 33-3, paragraph (8) of the New Act on Special Measures Concerning Taxation that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date. machine translation, not official **第九項** 新租税特別措置法第三十三条の三第十二項の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある土地又は土地の上に存する権利の同日以後に行う譲渡について適用する。 suppl-4291-4/art-51/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-9 The provisions of Article 33-3, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to a transfer, made on or after January 1, 2017 by an individual, of land or rights existing on land that are located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date. machine translation, not official **第十項** 新租税特別措置法第三十四条の二（同条第二項第二十号の被災市街地復興特別措置法の規定による買取りに係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域内にある同号の土地等の同日以後に行う譲渡について適用する。 suppl-4291-4/art-51/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-10 The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning purchases under the provisions of the Act on Special Measures concerning Reconstruction of Urban Districts Damaged by Disaster referred to in paragraph (2), item (xx) of that Article) apply to a transfer, made on or after January 1, 2017 by an individual, of land, etc. referred to in that item that is located within a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date. machine translation, not official **第十一項** 新租税特別措置法第三十四条の二（第二項第二十一号の二及び第三項に係る部分に限る。）の規定は、個人が平成二十九年一月一日以後に都市計画決定がされた都市計画に定められた被災市街地復興推進地域において同号の被災市街地復興土地区画整理事業が施行される場合における同号の保留地の対価の額に対応する部分の同日以後に行う譲渡について適用する。 suppl-4291-4/art-51/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-11 The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (xxi)-2 and paragraph (3)) apply to a transfer, made on or after January 1, 2017 by an individual, of the portion corresponding to the amount of the consideration for reserved land referred to in that item in the case where a land readjustment project for reconstruction of a disaster-damaged urban district referred to in that item is implemented in a promotion area for reconstruction of a disaster-damaged urban district specified in a city plan for which a city planning decision has been made on or after that date. machine translation, not official **第十二項** 新租税特別措置法第三十四条の三（第二項第四号に係る部分に限る。）の規定は、個人が附則第一条第十二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三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-4291-4/art-51/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-12 The provisions of Article 34-3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), item (iv)) apply to a transfer of land, etc. prescribed in Article 34-3, 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 (xii) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of land, etc. prescribed in Article 34-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date. machine translation, not official **第十三項** 新租税特別措置法第三十六条の二第二項の規定は、個人の同項の譲渡をした日の属する年の翌年十二月三十一日が施行日以後である同項に規定する買換資産について適用し、個人の旧租税特別措置法第三十六条の二第二項の譲渡をした日の属する年の翌年十二月三十一日が施行日前である同項に規定する買換資産については、なお従前の例による。 suppl-4291-4/art-51/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-13 The provisions of Article 36-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to replacement assets prescribed in that paragraph for which December 31 of the year following the year that includes the date on which the individual made the transfer referred to in that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern replacement assets prescribed in Article 36-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which December 31 of the year following the year that includes the date on which the individual made the transfer referred to in that paragraph falls before the Effective Date. machine translation, not official **第十四項** 新租税特別措置法第三十七条から第三十七条の四まで（新租税特別措置法第三十七条第一項の表の第一号及び第八号に係る部分に限る。）の規定は、個人が施行日以後に同表の第一号又は第八号の上欄に掲げる資産の譲渡をし、かつ、当該個人が施行日以後にこれらの号の下欄に掲げる資産の取得（建設及び製作を含む。以下この項において同じ。）をする場合における当該譲渡について適用し、個人が施行日前に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号の上欄に掲げる資産の譲渡をした場合及び個人が施行日以後にこれらの資産の譲渡をし、かつ、当該個人が施行日前にこれらの号の下欄に掲げる資産の取得をした場合におけるこれらの譲渡については、第十八項に規定する場合を除き、なお従前の例による。 suppl-4291-4/art-51/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-14 The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (i) and (viii) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer in the case where an individual transfers, on or after the Effective Date, assets listed in the left-hand column of item (i) or item (viii) of that table and that individual acquires (including construction and manufacture; the same applies hereinafter in this paragraph), on or after the Effective Date, assets listed in the right-hand column of those items, and, except in the case prescribed in paragraph (18), the provisions then in force continue to govern those transfers in the case where an individual transferred, before the Effective Date, assets listed in the left-hand column of item (i) or item (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation and in the case where an individual transfers those assets on or after the Effective Date and that individual acquired, before the Effective Date, assets listed in the right-hand column of those items. machine translation, not official **第十五項** 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又は第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-4291-4/art-51/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-15 The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (ii) or item (vii) 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 **第十六項** 個人が施行日から平成二十九年十二月三十一日までの間に譲渡をする旧租税特別措置法第三十七条第一項の表の第二号又は第七号の上欄に掲げる資産及び特定個人（平成二十八年十二月一日から平成二十九年十二月三十一日までの間に農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）第一条の規定による改正前の農業経営基盤強化促進法（昭和五十五年法律第六十五号。附則第六十九条第九項において「令和四年旧基盤強化法」という。）第十五条第一項の規定により同項に規定する同意市町村の農業委員会に対して農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）第二条の規定による改正前の農業経営基盤強化促進法（附則第六十九条第九項及び第八十四条第九項において「旧基盤強化法」という。）第四条第四項第一号に規定する利用権の設定等（所有権の移転に限る。以下この項において「利用権の設定等」という。）を受けたい旨の申出又は利用権の設定等についてあっせんを受けたい旨の申出をした個人をいう。）が平成三十年一月一日から令和元年十二月三十一日までの間に譲渡をする同表の第二号又は第七号の上欄に掲げる資産については、旧租税特別措置法第三十七条から第三十七条の四まで（これらの号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第三十七条第一項中「、同年三月三十一日」とあるのは「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の同表の第二号又は第七号の上欄に掲げる資産にあつては令和元年十二月三十一日とする。」と、同表の第七号の下欄中「農業経営基盤強化促進法第十九条の規定による公告があつた同条の」とあるのは「農業経営基盤強化促進法等の一部を改正する法律（令和四年法律第五十六号）附則第五条第二項に規定する」と、同条第三項及び第四項中「、同年三月三十一日」とあるのは「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の同表の第二号又は第七号の上欄に掲げる資産にあつては令和元年十二月三十一日とする。」と、同条第十一項中「平成二十九年三月三十一日」とあるのは「平成二十九年十二月三十一日（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の第一項の表の第二号又は第七号の上欄に掲げる資産にあつては、令和元年十二月三十一日）」と、旧租税特別措置法第三十七条の四中「、同年三月三十一日」とあるのは「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項に規定する特定個人の同表の第二号又は第七号の上欄に掲げる資産にあつては令和元年十二月三十一日とする。」とする。 suppl-4291-4/art-51/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-16 With regard to assets listed in the left-hand column of item (ii) or item (vii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual transfers during the period from the Effective Date to December 31, 2017, and assets listed in the left-hand column of item (ii) or item (vii) of that table that a specified individual (meaning an individual who, during the period from December 1, 2016 to December 31, 2017, made, pursuant to the provisions of Article 15, paragraph (1) of the Act on Promotion of Improvement of Agricultural Management Foundation (Act No. 65 of 1980) prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022) (referred to as the "Agricultural Management Foundation Act Before the 2022 Amendment" in Article 69, paragraph (9) of the Supplementary Provisions), to the agricultural committee of the consenting municipality prescribed in that paragraph, a request to the effect that the individual wishes to receive the creation of use rights, etc. prescribed in Article 4, paragraph (4), item (i) of the Act on Promotion of Improvement of Agricultural Management Foundation prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019) (referred to as the "Former Act on Promotion of Improvement of Agricultural Management Foundation" in Article 69, paragraph (9) and Article 84, paragraph (9) of the Supplementary Provisions) (limited to the transfer of ownership; referred to as the "creation of use rights, etc." hereinafter in this paragraph) or a request to the effect that the individual wishes to receive mediation concerning the creation of use rights, etc.) transfers during the period from January 1, 2018 to December 31, 2019, the provisions of Articles 37 through 37-4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning those items) remain in force. In this case, the phrase ", March 31 of that year" in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31 of that year, or, for assets listed in the left-hand column of item (ii) or item (vii) of that table of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019"; the phrase "referred to in Article 19 of the Act on Promotion of Improvement of Agricultural Management Foundation for which public notice under that Article has been given" in the right-hand column of item (vii) of that table is deemed to be replaced with "prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022)"; the phrase ", March 31 of that year" in paragraphs (3) and (4) of that Article is deemed to be replaced with "March 31 of that year, or, for assets listed in the left-hand column of item (ii) or item (vii) of that table of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019"; the phrase "March 31, 2017" in paragraph (11) of that Article is deemed to be replaced with "December 31, 2017 (or, for assets listed in the left-hand column of item (ii) or item (vii) of the table in paragraph (1) of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019)"; and the phrase ", March 31 of that year" in Article 37-4 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31 of that year, or, for assets listed in the left-hand column of item (ii) or item (vii) of that table of a specified individual prescribed in Article 51, paragraph (16) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), December 31, 2019". machine translation, not official **第十七項** 前項の規定の適用がある場合における租税特別措置法第三十一条の二、第三十一条の三、第三十四条から第三十五条の二まで、第三十六条の二、第三十六条の五、第三十七条、第三十七条の四から第三十七条の六まで及び第三十七条の九の規定の適用については、同法第三十一条の二第四項中「又は第三十七条の九」とあるのは「若しくは第三十七条の九又は所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十六項の規定によりなおその効力を有するものとされる同法第十二条の規定による改正前の租税特別措置法（以下「旧効力措置法」という。）第三十七条若しくは第三十七条の四」と、同法第三十一条の三第一項中「第三十七条の九」とあるのは「第三十七条の九の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十四条第一項、第三十四条の二第一項及び第三十四条の三第一項中「又は第三十七条の九」とあるのは「若しくは第三十七条の九又は旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十五条第二項第一号中「第三十七条の九」とあるのは「第三十七条の九の規定若しくは旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十五条の二第一項中「又は第三十七条の八」とあるのは「若しくは第三十七条の八又は旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十六条の二第一項中「又は第三十七条の九」とあるのは「若しくは第三十七条の九又は旧効力措置法第三十七条若しくは第三十七条の四」と、同法第三十七条第一項の表の第一号の上欄中「超えるもの」とあるのは「超えるもの（旧効力措置法第三十七条第一項の表の第二号の上欄に掲げる資産にも該当するものを除く。）」と、同法第三十七条の五第一項中「若しくは第三十七条」とあるのは「若しくは第三十七条若しくは旧効力措置法第三十七条」と、同法第三十七条の六第一項第一号中「又は第三十七条の四」とあるのは「若しくは第三十七条の四又は旧効力措置法第三十七条若しくは第三十七条の四」と、「同法」とあるのは「農業振興地域の整備に関する法律」と、同項第二号中「又は第三十七条の四」とあるのは「若しくは第三十七条の四又は旧効力措置法第三十七条若しくは第三十七条の四」と、「同法」とあるのは「集落地域整備法」と、同項第三号中「又は前条」とあるのは「若しくは前条又は旧効力措置法第三十七条若しくは第三十七条の四」と、「ともに同法」とあるのは「ともに農住組合法」と、同法第三十七条の九第一項中「第三十七条」とあるのは「第三十七条並びに旧効力措置法第三十七条」と、「同法」とあるのは「所得税法」とする。 suppl-4291-4/art-51/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-17 With regard to the application of the provisions of Articles 31-2, 31-3, 34 through 35-2, 36-2, 36-5, 37, 37-4 through 37-6 and 37-9 of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "or Article 37-9" in Article 31-2, paragraph (4) of that Act is deemed to be replaced with "or Article 37-9, or Article 37 or Article 37-4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017), which remains in force pursuant to the provisions of Article 51, paragraph (16) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force")"; the phrase "Article 37-9" in Article 31-3, paragraph (1) of that Act is deemed to be replaced with "the provisions of Article 37-9 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-9" in Article 34, paragraph (1), Article 34-2, paragraph (1) and Article 34-3, paragraph (1) of that Act is deemed to be replaced with "or Article 37-9, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "Article 37-9" in Article 35, paragraph (2), item (i) of that Act is deemed to be replaced with "the provisions of Article 37-9 or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-8" in Article 35-2, paragraph (1) of that Act is deemed to be replaced with "or Article 37-8, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-9" in Article 36-2, paragraph (1) of that Act is deemed to be replaced with "or Article 37-9, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "those exceeding" in the left-hand column of item (i) of the table in Article 37, paragraph (1) of that Act is deemed to be replaced with "those exceeding (excluding those that also fall under the assets listed in the left-hand column of item (ii) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force)"; the phrase "or Article 37" in Article 37-5, paragraph (1) of that Act is deemed to be replaced with "or Article 37, or Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "or Article 37-4" in Article 37-6, paragraph (1), item (i) of that Act is deemed to be replaced with "or Article 37-4, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Act on Establishment of Agricultural Promotion Regions"; the phrase "or Article 37-4" in item (ii) of that paragraph is deemed to be replaced with "or Article 37-4, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "that Act" is deemed to be replaced with "the Village Area Development Act"; the phrase "or the preceding Article" in item (iii) of that paragraph is deemed to be replaced with "or the preceding Article, or Article 37 or Article 37-4 of the Former Act on Special Measures Concerning Taxation Kept in Force"; the phrase "together with that Act" is deemed to be replaced with "together with the Farming and Residence Association Act"; the phrase "Article 37" in Article 37-9, paragraph (1) of that Act is deemed to be replaced with "Article 37 and Article 37 of the Former Act on Special Measures Concerning Taxation Kept in Force"; and the phrase "that Act" is deemed to be replaced with "the Income Tax Act". machine translation, not official **第十八項** 個人が施行日から平成二十九年十二月三十一日までの間に譲渡をする旧租税特別措置法第三十七条第一項の表の第十号の上欄に掲げる資産のうち漁業（水産動植物の採捕又は養殖の事業をいう。）の用に供されるもの（以下この項において「特定資産」という。）及び特定個人（その有する特定資産につき同日以前に漁船法（昭和二十五年法律第百七十八号）第二十七条の規定により農林水産大臣に対して試験の依頼をした個人をいう。）が平成三十年一月一日から令和二年九月三十日までの間に譲渡をする当該特定資産については、旧租税特別措置法第三十七条から第三十七条の四まで（同表の第十号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧租税特別措置法第三十七条第一項、第三項及び第四項並びに第三十七条の四中「、同年三月三十一日」とあるのは、「同年三月三十一日とし、所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第五十一条第十八項に規定する特定個人の同項に規定する特定資産にあつては令和二年九月三十日とする。」とする。 suppl-4291-4/art-51/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-18 With regard to assets listed in the left-hand column of item (x) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are put to use for fisheries (meaning the business of catching or culturing aquatic animals or plants) (referred to as "specified assets" in this paragraph) and that an individual transfers during the period from the Effective Date to December 31, 2017, and those specified assets that a specified individual (meaning an individual who, on or before that date, requested the Minister of Agriculture, Forestry and Fisheries to conduct a test pursuant to the provisions of Article 27 of the Fishing Boat Act (Act No. 178 of 1950) for the specified assets the individual holds) transfers during the period from January 1, 2018 to September 30, 2020, the provisions of Articles 37 through 37-4 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning item (x) of that table) remain in force. In this case, the phrase ", March 31 of that year" in Article 37, paragraphs (1), (3) and (4) and Article 37-4 of the Former Act on Special Measures Concerning Taxation is deemed to be replaced with "March 31 of that year, or, for the specified assets prescribed in Article 51, paragraph (18) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) of a specified individual prescribed in that paragraph, September 30, 2020". machine translation, not official **第十九項** 新租税特別措置法第三十七条第八項（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。以下この項において同じ。）の規定は、個人の新租税特別措置法第三十七条第八項に規定する取得指定期間の末日が施行日以後である同条第一項に規定する譲渡をした資産に係る同項に規定する買換資産又は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をした資産に係る同項に規定する買換資産について適用する。 suppl-4291-4/art-51/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-19 The provisions of Article 37, paragraph (8) 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; the same applies hereinafter in this paragraph) apply to replacement assets prescribed in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in that paragraph, or replacement assets prescribed in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to the transferred assets prescribed in that paragraph, for which the last day of the designated acquisition period prescribed in Article 37, paragraph (8) of the New Act on Special Measures Concerning Taxation of the individual falls on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4291-4/art-51/par-1: 被災市街地復興特別措置法（平成七年法律第十四号）第五条第一項 → e-Gov law 407AC0000000014, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - suppl-4291-4/art-51/par-1: この条 → 租税特別措置法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4291-4/art-51 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51 - suppl-4291-4/art-51/par-1: 新租税特別措置法第三十一条の二 → 租税特別措置法 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2 · https://japanlaw.org/l/332AC0000000026/art-31-2 - suppl-4291-4/art-51/par-1: 次項 → 租税特別措置法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-4291-4/art-51/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-2 - suppl-4291-4/art-51/par-1: 第二項第二号の二 → 租税特別措置法 第三十一条の二第二項第三号 (Article 31-2, paragraph (2), item (iii)), art-31-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-3 - suppl-4291-4/art-51/par-2: 新租税特別措置法第三十一条の二 → 租税特別措置法 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2 · https://japanlaw.org/l/332AC0000000026/art-31-2 - suppl-4291-4/art-51/par-2: 第二項第二号の二 → 租税特別措置法 第三十一条の二第二項第三号 (Article 31-2, paragraph (2), item (iii)), art-31-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-3 - suppl-4291-4/art-51/par-3: 新租税特別措置法第三十一条の二第七項 → 租税特別措置法 第三十一条の二第七項 (Article 31-2, paragraph (7)), art-31-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-7 - suppl-4291-4/art-51/par-3: 同条第三項 → 租税特別措置法 第三十一条の二第三項 (Article 31-2, paragraph (3)), art-31-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-3 - suppl-4291-4/art-51/par-4: 第一項第三号の六 → 租税特別措置法 第三十三条第一項第三号の六 (Article 33, paragraph (1), item (iii-6)), art-33/par-1/item-3-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1/item-3-6 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-6 - suppl-4291-4/art-51/par-4: 新租税特別措置法第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33 - suppl-4291-4/art-51/par-5: 第一項第三号の七 → 租税特別措置法 第三十三条第一項第三号の七 (Article 33, paragraph (1), item (iii-7)), art-33/par-1/item-3-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1/item-3-7 · https://japanlaw.org/l/332AC0000000026/art-33/par-1/item-3-7 - suppl-4291-4/art-51/par-5: 新租税特別措置法第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33 - suppl-4291-4/art-51/par-6: 新租税特別措置法第三十三条の四第一項 → 租税特別措置法 第三十三条の四第一項 (Article 33-4, paragraph (1)), art-33-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-4/par-1 - suppl-4291-4/art-51/par-6: 第三項第三号 → 租税特別措置法 第三十三条第四項第三号 (Article 33, paragraph (4), item (iii)), art-33/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-33/par-4/item-3 - suppl-4291-4/art-51/par-6: 新租税特別措置法第三十三条 → 租税特別措置法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/special-taxation-measures-act/art-33 · https://japanlaw.org/l/332AC0000000026/art-33 - suppl-4291-4/art-51/par-7: 新租税特別措置法第三十三条第七項 → 租税特別措置法 第三十三条第八項 (Article 33, paragraph (8)), art-33/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-8 · https://japanlaw.org/l/332AC0000000026/art-33/par-8 - suppl-4291-4/art-51/par-7: 新租税特別措置法第三十三条の二第五項 → 租税特別措置法 第三十三条の二第五項 (Article 33-2, paragraph (5)), art-33-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-5 - suppl-4291-4/art-51/par-7: この項 → 租税特別措置法 附則第五十一条第七項 (Supplementary Provisions, Article 51, paragraph (7)), suppl-4291-4/art-51/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-7 - suppl-4291-4/art-51/par-7: 新租税特別措置法第三十三条の二第一項 → 租税特別措置法 第三十三条の二第一項 (Article 33-2, paragraph (1)), art-33-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-1 - suppl-4291-4/art-51/par-7: 同条第一項 → 租税特別措置法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/art-33/par-1 - suppl-4291-4/art-51/par-7: 同条第二項 → 租税特別措置法 第三十三条の二第二項 (Article 33-2, paragraph (2)), art-33-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-33-2/par-2 - suppl-4291-4/art-51/par-8: 新租税特別措置法第三十三条の三第八項から第十一項まで → 租税特別措置法 第三十三条の三第十一項 (Article 33-3, paragraph (11)), art-33-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-11 - suppl-4291-4/art-51/par-8: 新租税特別措置法第三十三条の三第八項から第十一項まで → 租税特別措置法 第三十三条の三第九項 (Article 33-3, paragraph (9)), art-33-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-9 - suppl-4291-4/art-51/par-8: 第三十三条の六 → 租税特別措置法 第三十三条の六 (Article 33-6), art-33-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-6 · https://japanlaw.org/l/332AC0000000026/art-33-6 - suppl-4291-4/art-51/par-8: 新租税特別措置法第三十三条の三第八項から第十一項まで → 租税特別措置法 第三十三条の三第十項 (Article 33-3, paragraph (10)), art-33-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-10 - suppl-4291-4/art-51/par-8: 新租税特別措置法第三十三条の三第八項から第十一項まで → 租税特別措置法 第三十三条の三第十二項 (Article 33-3, paragraph (12)), art-33-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-12 - suppl-4291-4/art-51/par-8: 第一項第四号 → 租税特別措置法 第三十三条の六第一項第四号 (Article 33-6, paragraph (1), item (iv)), art-33-6/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-6/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-33-6/par-1/item-4 - suppl-4291-4/art-51/par-9: 新租税特別措置法第三十三条の三第十二項 → 租税特別措置法 第三十三条の三第十三項 (Article 33-3, paragraph (13)), art-33-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-13 - suppl-4291-4/art-51/par-10: 同条第二項第二十号 → 租税特別措置法 第三十四条の二第二項第二十号 (Article 34-2, paragraph (2), item (xx)), art-34-2/par-2/item-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2/item-20 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-20 - suppl-4291-4/art-51/par-10: 新租税特別措置法第三十四条の二 → 租税特別措置法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2 · https://japanlaw.org/l/332AC0000000026/art-34-2 - suppl-4291-4/art-51/par-11: 第三項 → 租税特別措置法 第三十四条の二第三項 (Article 34-2, paragraph (3)), art-34-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-3 - suppl-4291-4/art-51/par-11: 新租税特別措置法第三十四条の二 → 租税特別措置法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2 · https://japanlaw.org/l/332AC0000000026/art-34-2 - suppl-4291-4/art-51/par-11: 第二項第二十一号の二 → 租税特別措置法 第三十四条の二第二項第二十一号の二 (Article 34-2, paragraph (2), item (xxi-2)), art-34-2/par-2/item-21-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2/item-21-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-21-2 - suppl-4291-4/art-51/par-12: 新租税特別措置法第三十四条の三 → 租税特別措置法 第三十四条の三 (Article 34-3), art-34-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3 · https://japanlaw.org/l/332AC0000000026/art-34-3 - suppl-4291-4/art-51/par-12: 新租税特別措置法第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1 - suppl-4291-4/art-51/par-12: 第二項第四号 → 租税特別措置法 第三十四条の三第二項第三号 (Article 34-3, paragraph (2), item (iii)), art-34-3/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-2/item-3 - suppl-4291-4/art-51/par-12: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4291-4/art-1/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-12 - suppl-4291-4/art-51/par-13: 同項 → 租税特別措置法 第三十六条の二第二項 (Article 36-2, paragraph (2)), art-36-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-2 - suppl-4291-4/art-51/par-14: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-2 · https://japanlaw.org/l/332AC0000000026/art-37-2 - suppl-4291-4/art-51/par-14: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/special-taxation-measures-act/art-37 · https://japanlaw.org/l/332AC0000000026/art-37 - suppl-4291-4/art-51/par-14: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条の三 (Article 37-3), art-37-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-3 · https://japanlaw.org/l/332AC0000000026/art-37-3 - suppl-4291-4/art-51/par-14: 新租税特別措置法第三十七条から第三十七条の四まで → 租税特別措置法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-4 · https://japanlaw.org/l/332AC0000000026/art-37-4 - suppl-4291-4/art-51/par-14: 第十八項 → 租税特別措置法 附則第五十一条第十八項 (Supplementary Provisions, Article 51, paragraph (18)), suppl-4291-4/art-51/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-18 - suppl-4291-4/art-51/par-14: この項 → 租税特別措置法 附則第五十一条第十四項 (Supplementary Provisions, Article 51, paragraph (14)), suppl-4291-4/art-51/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-14 - suppl-4291-4/art-51/par-14: 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 - suppl-4291-4/art-51/par-16: 農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）第二条 → e-Gov law 501AC0000000012, 第二条 (Article 2), art-2 — not held in this collection - suppl-4291-4/art-51/par-16: 農業経営基盤強化促進法第十九条 → e-Gov law 355AC0000000065, 第十九条 (Article 19), art-19 — not held in this collection - suppl-4291-4/art-51/par-16: 第八十四条第九項 → 租税特別措置法 附則第八十四条第九項 (Supplementary Provisions, Article 84, paragraph (9)), suppl-4291-4/art-84/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-84/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-84/par-9 - suppl-4291-4/art-51/par-16: 附則第六十九条第九項 → 租税特別措置法 附則第六十九条第九項 (Supplementary Provisions, Article 69, paragraph (9)), suppl-4291-4/art-69/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-69/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-69/par-9 - suppl-4291-4/art-51/par-16: この項 → 租税特別措置法 附則第五十一条第十六項 (Supplementary Provisions, Article 51, paragraph (16)), suppl-4291-4/art-51/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-16 - suppl-4291-4/art-51/par-17: 同法第十二条 → e-Gov law 429AC0000000004, 第十二条 (Article 12), art-12 — not held in this collection - suppl-4291-4/art-51/par-17: 第三十四条から第三十五条の二まで → 租税特別措置法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/special-taxation-measures-act/art-35 · https://japanlaw.org/l/332AC0000000026/art-35 - suppl-4291-4/art-51/par-17: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の五 (Article 37-5), art-37-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5 · https://japanlaw.org/l/332AC0000000026/art-37-5 - suppl-4291-4/art-51/par-17: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の六 (Article 37-6), art-37-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-6 · https://japanlaw.org/l/332AC0000000026/art-37-6 - suppl-4291-4/art-51/par-17: 同法第三十一条の三第一項 → 租税特別措置法 第三十一条の三第一項 (Article 31-3, paragraph (1)), art-31-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-3/par-1 - suppl-4291-4/art-51/par-17: 第三十四条から第三十五条の二まで → 租税特別措置法 第三十四条の三 (Article 34-3), art-34-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3 · https://japanlaw.org/l/332AC0000000026/art-34-3 - suppl-4291-4/art-51/par-17: 第三十四条の三第一項 → 租税特別措置法 第三十四条の三第一項 (Article 34-3, paragraph (1)), art-34-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-3/par-1 - suppl-4291-4/art-51/par-17: 同法第三十七条の六第一項第一号 → 租税特別措置法 第三十七条の六第一項第一号 (Article 37-6, paragraph (1), item (i)), art-37-6/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-6/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-1/item-1 - suppl-4291-4/art-51/par-17: 租税特別措置法第三十一条の二 → 租税特別措置法 第三十一条の二 (Article 31-2), art-31-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2 · https://japanlaw.org/l/332AC0000000026/art-31-2 - suppl-4291-4/art-51/par-17: 第三十七条 → 租税特別措置法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/special-taxation-measures-act/art-37 · https://japanlaw.org/l/332AC0000000026/art-37 - suppl-4291-4/art-51/par-17: 同法第三十六条の二第一項 → 租税特別措置法 第三十六条の二第一項 (Article 36-2, paragraph (1)), art-36-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-36-2/par-1 - suppl-4291-4/art-51/par-17: 同法第三十七条の五第一項 → 租税特別措置法 第三十七条の五第一項 (Article 37-5, paragraph (1)), art-37-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-1 - suppl-4291-4/art-51/par-17: 前項 → 租税特別措置法 附則第五十一条第十六項 (Supplementary Provisions, Article 51, paragraph (16)), suppl-4291-4/art-51/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-16 - suppl-4291-4/art-51/par-17: 同項第三号 → 租税特別措置法 第三十七条の六第一項第二号 (Article 37-6, paragraph (1), item (ii)), art-37-6/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-6/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-6/par-1/item-2 - suppl-4291-4/art-51/par-17: 第三十一条の三 → 租税特別措置法 第三十一条の三 (Article 31-3), art-31-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-3 · https://japanlaw.org/l/332AC0000000026/art-31-3 - suppl-4291-4/art-51/par-17: 第三十四条から第三十五条の二まで → 租税特別措置法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/special-taxation-measures-act/art-34 · https://japanlaw.org/l/332AC0000000026/art-34 - suppl-4291-4/art-51/par-17: 第三十六条の二 → 租税特別措置法 第三十六条の二 (Article 36-2), art-36-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-2 · https://japanlaw.org/l/332AC0000000026/art-36-2 - suppl-4291-4/art-51/par-17: 第三十四条の二第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1 - suppl-4291-4/art-51/par-17: 第三十六条の五 → 租税特別措置法 第三十六条の五 (Article 36-5), art-36-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-36-5 · https://japanlaw.org/l/332AC0000000026/art-36-5 - suppl-4291-4/art-51/par-17: 第三十七条の四から第三十七条の六まで → 租税特別措置法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-4 · https://japanlaw.org/l/332AC0000000026/art-37-4 - suppl-4291-4/art-51/par-17: 同法第三十一条の二第四項 → 租税特別措置法 第三十一条の二第四項 (Article 31-2, paragraph (4)), art-31-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-4 - suppl-4291-4/art-51/par-17: 同法第三十五条の二第一項 → 租税特別措置法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-35-2/par-1 - suppl-4291-4/art-51/par-17: 第三十四条から第三十五条の二まで → 租税特別措置法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-35-2 · https://japanlaw.org/l/332AC0000000026/art-35-2 - suppl-4291-4/art-51/par-17: 第三十四条から第三十五条の二まで → 租税特別措置法 第三十四条の二 (Article 34-2), art-34-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2 · https://japanlaw.org/l/332AC0000000026/art-34-2 - suppl-4291-4/art-51/par-17: 同法第三十四条第一項 → 租税特別措置法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/art-34/par-1 - suppl-4291-4/art-51/par-17: 同法第三十五条第二項第一号 → 租税特別措置法 第三十五条第二項第一号 (Article 35, paragraph (2), item (i)), art-35/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-35/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-35/par-2/item-1 - suppl-4291-4/art-51/par-17: 同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 - suppl-4291-4/art-51/par-18: 漁船法（昭和二十五年法律第百七十八号）第二十七条 → e-Gov law 325AC1000000178, 第二十七条 (Article 27), art-27 — not held in this collection - suppl-4291-4/art-51/par-18: この項 → 租税特別措置法 附則第五十一条第十八項 (Supplementary Provisions, Article 51, paragraph (18)), suppl-4291-4/art-51/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-18 - suppl-4291-4/art-51/par-19: 新租税特別措置法第三十七条の五第一項 → 租税特別措置法 第三十七条の五第一項 (Article 37-5, paragraph (1)), art-37-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-5/par-1 - suppl-4291-4/art-51/par-19: この項 → 租税特別措置法 附則第五十一条第十九項 (Supplementary Provisions, Article 51, paragraph (19)), suppl-4291-4/art-51/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-19 - suppl-4291-4/art-51/par-19: 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-4291-4/art-51/par-19: 新租税特別措置法第三十七条第八項 → 租税特別措置法 第三十七条第八項 (Article 37, paragraph (8)), art-37/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37/par-8 · https://japanlaw.org/l/332AC0000000026/art-37/par-8 - suppl-4291-4/art-51/par-19: 同条第一項 → 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 8 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十二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-1/par-1/item-12 - 租税特別措置法 附則第五十一条第一項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4291-4/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-1 - 租税特別措置法 附則第五十一条第七項（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-4291-4/art-51/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-7 - 租税特別措置法 附則第五十一条第十四項（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-4291-4/art-51/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-14 - 租税特別措置法 附則第五十一条第十六項（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-4291-4/art-51/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-16 - 租税特別措置法 附則第五十一条第十七項（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-4291-4/art-51/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-17 - 租税特別措置法 附則第五十一条第十八項（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-4291-4/art-51/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-18 - 租税特別措置法 附則第五十一条第十九項（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-4291-4/art-51/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-51/par-19 --- ## 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-20261007T211206-582, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-583, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, 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