# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（特定土地区画整理事業等のために土地等を譲渡した場合の譲渡所得の特別控除に関する経過措置） — address `suppl-5061-8/art-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-32 - 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. --- ### 第三十二条（特定土地区画整理事業等のために土地等を譲渡した場合の譲渡所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction for Capital Gains in the Case of Transfer of Land, etc. for Specified Land Readjustment Projects, etc. caption: machine translation, not official suppl-5061-8/art-32 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-32 **第一項** 新租税特別措置法第三十四条第二項（第三号に係る部分に限る。）の規定は、個人の有する租税特別措置法第三十四条第一項に規定する土地等が附則第一条第十号に定める日以後に買い取られる場合について適用し、個人の有する同項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。 suppl-5061-8/art-32/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-32/par-1 The provisions of Article 34, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply where land, etc. prescribed in Article 34, paragraph (1) of the Act on Special Measures Concerning Taxation held by an individual is purchased on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern cases where land, etc. prescribed in that paragraph held by an individual was purchased before that date. machine translation, not official --- ## Cites - suppl-5061-8/art-32/par-1: 新租税特別措置法第三十四条第二項 → 租税特別措置法 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/art-34/par-2 - suppl-5061-8/art-32/par-1: 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-5061-8/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-10 - suppl-5061-8/art-32/par-1: 第三号 → 租税特別措置法 第三十四条第二項第三号 (Article 34, paragraph (2), item (iii)), art-34/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-34/par-2/item-3 - suppl-5061-8/art-32/par-1: 租税特別措置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 ## 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ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-1/par-1/item-10/sub-2 --- ## 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-20261007T211206-650, 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