# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（個人の譲渡所得の課税の特例に関する経過措置） — address `suppl-5081-12/art-37` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37 - 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. --- ### 第三十七条（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-5081-12/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37 **第一項** 新租税特別措置法第三十一条の二（第二項第十号及び第十一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条第一項に規定する優良住宅地等のための譲渡に該当する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三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡については、なお従前の例による。 suppl-5081-12/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-1 The provisions of Article 31-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (x) and (xi)) apply to a transfer that falls under a transfer for a superior residential area, 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 a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date. machine translation, not official **第二項** 老朽化マンション等の管理及び再生の円滑化等を図るための建物の区分所有等に関する法律等の一部を改正する法律（令和七年法律第四十七号。以下この項において「区分所有法等改正法」という。）第三条の規定による改正前のマンションの建替え等の円滑化に関する法律（平成十四年法律第七十八号。以下この項において「旧円滑化法」という。）第百十三条に規定する認定買受計画（区分所有法等改正法附則第五条第八項の規定によりなお従前の例によることとされる旧円滑化法第百十一条第一項の変更の認定があったときは、その変更後のものを含む。第六項及び附則第六十二条第三項において「認定買受計画」という。）は、新租税特別措置法第三十一条の二第二項第十一号に規定する認定除却等計画とみなして、同条の規定を適用する。 suppl-5081-12/art-37/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-2 A certified purchase plan prescribed in Article 113 of the Act on Facilitation of Reconstruction of Condominiums (Act No. 78 of 2002; hereinafter referred to as the "Former Condominium Facilitation Act" in this paragraph) prior to the amendment by Article 3 of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025; hereinafter referred to as the "Building Unit Ownership Act, etc. Amendment Act" in this paragraph) (including, if there has been a certification of a change under Article 111, paragraph (1) of the Former Condominium Facilitation Act which the provisions then in force continue to govern pursuant to Article 5, paragraph (8) of the Supplementary Provisions of the Building Unit Ownership Act, etc. Amendment Act, the plan after that change; referred to as a "certified purchase plan" in paragraph (6) and Article 62, paragraph (3) of the Supplementary Provisions) is deemed to be a certified removal, etc. plan prescribed in Article 31-2, paragraph (2), item (xi) of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply. machine translation, not official **第四項** 新租税特別措置法第三十三条の三第六項及び第七項の規定は、個人が施行日以後に行う同条第六項に規定す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三十三条の三第六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-5081-12/art-37/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-4 The provisions of Article 33-3, paragraphs (6) and (7) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in paragraph (6) of that Article that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer of assets prescribed in Article 33-3, paragraph (6) 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三十四条の二（第二項第二十二号及び第二十二号の二に係る部分に限る。）の規定は、個人が施行日以後に行う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し、個人が施行日前に行った同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-5081-12/art-37/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-5 The provisions of Article 34-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2), items (xxii) and (xxii)-2) apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Act on Special Measures Concerning Taxation that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern a transfer of land, etc. prescribed in that paragraph that an individual carried out before the Effective Date. machine translation, not official **第六項** 認定買受計画は、新租税特別措置法第三十四条の二第二項第二十二号の二に規定する認定除却等計画とみなして、同条の規定を適用する。 suppl-5081-12/art-37/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-6 A certified purchase plan is deemed to be a certified removal, etc. plan prescribed in Article 34-2, paragraph (2), item (xxii)-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply. machine translation, not official **第七項** 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一号の上欄に掲げる資産（同欄のハに掲げる区域内にあるものに限る。）の譲渡については、なお従前の例による。 suppl-5081-12/art-37/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-7 The provisions then in force continue to govern a transfer, carried out by an individual before the Effective Date, of assets set forth in the left-hand column of item (i) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to those located within the area set forth in (c) of that column). machine translation, not official **第八項** 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二号から第四号までに係る部分に限る。）の規定は、個人が施行日以後に同表の第二号から第四号まで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二号から第四号まで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、なお従前の例による。 suppl-5081-12/art-37/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-8 The provisions of Articles 37 through 37-4 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (ii) through (iv) of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to a transfer of assets set forth in the left-hand column of items (ii) through (iv) of that table that an individual carries out on or after the Effective Date, in the case where that individual carries out, on or after the Effective Date, an acquisition (including construction and manufacture; hereinafter the same applies in this paragraph) of the assets set forth in the right-hand column of those items, and the provisions then in force continue to govern the transfers in the case where an individual transferred, before the Effective Date, assets set forth in the left-hand column of items (ii) through (iv) 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, on or after the Effective Date, assets set forth in the left-hand column of those items and that individual carried out, before the Effective Date, an acquisition of the assets set forth in the right-hand column of those items. machine translation, not official --- ## Cites - suppl-5081-12/art-37/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-5081-12/art-37/par-1: 第二項第十号 → 租税特別措置法 第三十一条の二第二項第十号 (Article 31-2, paragraph (2), item (x)), art-31-2/par-2/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-10 - suppl-5081-12/art-37/par-1: 第十一号 → 租税特別措置法 第三十一条の二第二項第十一号 (Article 31-2, paragraph (2), item (xi)), art-31-2/par-2/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-11 - suppl-5081-12/art-37/par-1: 同条第一項 → 租税特別措置法 第三十一条の二第一項 (Article 31-2, paragraph (1)), art-31-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-1 - suppl-5081-12/art-37/par-2: 老朽化マンション等の管理及び再生の円滑化等を図るための建物の区分所有等に関する法律等の一部を改正する法律（令和七年法律第四十七号。以下この項において「区分所有法等改正法」という。）第三条 → e-Gov law 507AC0000000047, 第三条 (Article 3), art-3 — not held in this collection - suppl-5081-12/art-37/par-2: の規定による改正前のマンションの建替え等の円滑化に関する法律（平成十四年法律第七十八号。以下この項において「旧円滑化法」という。）第百十三条 → e-Gov law 414AC0000000078, 第百十三条 (Article 113), art-113 — not held in this collection - suppl-5081-12/art-37/par-2: 旧円滑化法第百十一条第一項 → e-Gov law 414AC0000000078, 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — not held in this collection - suppl-5081-12/art-37/par-2: 第六項 → 租税特別措置法 附則第三十七条第六項 (Supplementary Provisions, Article 37, paragraph (6)), suppl-5081-12/art-37/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-6 - suppl-5081-12/art-37/par-2: 附則第六十二条第三項 → 租税特別措置法 附則第六十二条第三項 (Supplementary Provisions, Article 62, paragraph (3)), suppl-5081-12/art-62/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-62/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-62/par-3 - suppl-5081-12/art-37/par-2: 新租税特別措置法第三十一条の二第二項第十一号 → 租税特別措置法 第三十一条の二第二項第十一号 (Article 31-2, paragraph (2), item (xi)), art-31-2/par-2/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-31-2/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-31-2/par-2/item-11 - suppl-5081-12/art-37/par-2: 同条 → 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-5081-12/art-37/par-4: 新租税特別措置法第三十三条の三第六項 → 租税特別措置法 第三十三条の三第六項 (Article 33-3, paragraph (6)), art-33-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-6 - suppl-5081-12/art-37/par-4: 第七項 → 租税特別措置法 第三十三条の三第七項 (Article 33-3, paragraph (7)), art-33-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-33-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-33-3/par-7 - suppl-5081-12/art-37/par-5: 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-5081-12/art-37/par-5: 第二項第二十二号 → 租税特別措置法 第三十四条の二第二項第二十二号 (Article 34-2, paragraph (2), item (xxii)), art-34-2/par-2/item-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2/item-22 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-22 - suppl-5081-12/art-37/par-5: 第二十二号の二 → 租税特別措置法 第三十四条の二第二項第二十二号の二 (Article 34-2, paragraph (2), item (xxii-2)), art-34-2/par-2/item-22-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2/item-22-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-22-2 - suppl-5081-12/art-37/par-5: 租税特別措置法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-5081-12/art-37/par-6: 新租税特別措置法第三十四条の二第二項第二十二号の二 → 租税特別措置法 第三十四条の二第二項第二十二号の二 (Article 34-2, paragraph (2), item (xxii-2)), art-34-2/par-2/item-22-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2/item-22-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-22-2 - suppl-5081-12/art-37/par-6: 同条 → 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-5081-12/art-37/par-8: 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-5081-12/art-37/par-8: 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-5081-12/art-37/par-8: 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-5081-12/art-37/par-8: 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-5081-12/art-37/par-8: 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-5081-12/art-37/par-8: この項 → 租税特別措置法 附則第三十七条第八項 (Supplementary Provisions, Article 37, paragraph (8)), suppl-5081-12/art-37/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-37/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-8 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三十七条第二項（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-5081-12/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-2 - 租税特別措置法 附則第三十七条第八項（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-5081-12/art-37/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-37/par-8 --- ## 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-20261007T211206-661, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-662, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07