Article 41-18-4Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired
第四十一条の十八の四（特定新規中小会社が発行した株式を取得した場合の課税の特例）
Where a resident or nonresident who has a permanent establishment has acquired (excluding an acquisition to which the provisions of the main clause of Article 29-2, paragraph (1) are applied; hereinafter the same applies in this paragraph and the following paragraph) by payment (limited to payment made upon the issuance of the shares; hereinafter the same applies in this paragraph and the following paragraph) the shares specified in the following items (hereinafter referred to in this paragraph as "specified new shares") according to the category of stock company listed in each of those items (hereinafter referred to in this paragraph as a "specified new small and medium-sized company"), the resident or nonresident who has a permanent establishment (excluding a person who, on the day of that acquisition, was such a shareholder in the case where the specified new small and medium-sized company would fall under a family company prescribed in Article 2, item (x) of the Corporation Tax Act if that person were selected as a shareholder forming the basis for the determination, or any other person specified by Cabinet Order) may apply the provisions of Article 78 of the Income Tax Act (including where the calculation is made in accordance with that Article pursuant to the provisions of Article 165, paragraph (1) of that Act) with respect to the amount specified by Cabinet Order as the amount required for the acquisition of the specified new shares acquired by that payment during that year (limited to those specified by Cabinet Order as being held on December 31 of that year; hereinafter referred to in this Article as "deductible specified new shares") (where the total of those amounts exceeds 8,000,000 yen, 8,000,000 yen). In this case, the phrase "makes a specified donation" in Article 78, paragraph (1) of that Act is deemed to be replaced with "makes a specified donation, or acquires (meaning the acquisition prescribed in Article 41-18-4, paragraph (1) (Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this paragraph) the specified new shares prescribed in that paragraph by payment prescribed in that paragraph", the phrase "specified donations made during the year" in item (i) of that paragraph is deemed to be replaced with "specified donations made during the year and the amount specified by Cabinet Order prescribed in Article 41-18-4, paragraph (1) of the Act on Special Measures Concerning Taxation as the amount required for the acquisition of the deductible specified new shares prescribed in that paragraph acquired during the year", and the phrase "A deduction under paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with "A deduction under paragraph (1) (including a deduction under the provisions of Article 41-18-4, paragraph (1) of the Act on Special Measures Concerning Taxation)".
居住者又は恒久的施設を有する非居住者が、次の各号に掲げる株式会社（以下この項において「特定新規中小会社」という。）の区分に応じ当該各号に定める株式（以下この項において「特定新規株式」という。）を払込み（当該株式の発行に際してするものに限る。以下この項及び次項において同じ。）により取得（第二十九条の二第一項本文の規定の適用を受けるものを除く。以下この項及び次項において同じ。）をした場合において、当該居住者又は恒久的施設を有する非居住者（当該取得をした日においてその者を判定の基礎となる株主として選定した場合に当該特定新規中小会社が法人税法第二条第十号に規定する同族会社に該当することとなるときにおける当該株主その他の政令で定める者であつたものを除く。）がその年中に当該払込みにより取得をした特定新規株式（その年十二月三十一日において有するものとして政令で定めるものに限る。以下この条において「控除対象特定新規株式」という。）の取得に要した金額として政令で定める金額（当該金額の合計額が八百万円を超える場合には、八百万円）については、所得税法第七十八条（同法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定を適用することができる。この場合において、同法第七十八条第一項中「支出した場合」とあるのは「支出した場合又は租税特別措置法第四十一条の十八の四第一項（特定新規中小会社が発行した株式を取得した場合の課税の特例）に規定する特定新規株式を同項に規定する払込みにより取得（同項に規定する取得をいう。以下この項において同じ。）をした場合」と、同項第一号中「の額」とあるのは「の額及びその年中に取得をした租税特別措置法第四十一条の十八の四第一項に規定する控除対象特定新規株式の取得に要した金額として同項に規定する政令で定める金額」と、同条第三項中「控除は」とあるのは「控除（租税特別措置法第四十一条の十八の四第一項の規定による控除を含む。）は」とする。
a stock company that falls under a specified new small and medium sized enterprise prescribed in Article 6 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. (limited to one specified by Order of the Ministry of Finance, such as one for which the period from the day of its establishment is less than one year): shares issued by that stock company;
中小企業等経営強化法第六条に規定する特定新規中小企業者に該当する株式会社（その設立の日以後の期間が一年未満のものその他の財務省令で定めるものに限る。） 当該株式会社により発行される株式
a stock company among domestic corporations for which five years have not elapsed since the day of its establishment (limited to one that satisfies the requirements specified by Order of the Ministry of Finance, such as being a company that falls under a small and medium sized enterprise prescribed in Article 37-13, paragraph (1), item (ii)): shares issued by that stock company that are listed in (a) or (b) of that item;
内国法人のうちその設立の日以後五年を経過していない株式会社（第三十七条の十三第一項第二号に規定する中小企業者に該当する会社であることその他の財務省令で定める要件を満たすものに限る。） 当該株式会社により発行される株式で同号イ又はロに掲げるもの
a designated company listed in Article 37-13, paragraph (1), item (iii): shares issued by that designated company;
第三十七条の十三第一項第三号に掲げる指定会社 当該指定会社により発行される株式
a stock company prescribed in Article 27-5 of the National Strategic Special Zones Act: shares issued by that stock company during the period from the effective date of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the National Strategic Special Zones Act and the Act on Special Districts for Structural Reform (Act No. 56 of 2015) to March 31, 2029;
国家戦略特別区域法第二十七条の五に規定する株式会社 当該株式会社により発行される株式で国家戦略特別区域法及び構造改革特別区域法の一部を改正する法律（平成二十七年法律第五十六号）附則第一条第一号に掲げる規定の施行の日から令和十一年三月三十一日までの間に発行されるもの
a stock company, among domestic corporations, prescribed in Article 16 of the Local Revitalization Act that conducts the business prescribed in that Article: shares issued by that stock company during the period from the effective date of the Act Partially Amending the Local Revitalization Act (Act No. 38 of 2018) to March 31, 2029.
内国法人のうち地域再生法第十六条に規定する事業を行う同条に規定する株式会社 当該株式会社により発行される株式で地域再生法の一部を改正する法律（平成三十年法律第三十八号）の施行の日から令和十一年三月三十一日までの間に発行されるもの
With respect to deductible specified new shares to which the provisions of the preceding paragraph have been applied and shares of the same class as those deductible specified new shares that were acquired by payment during the year in which those provisions were applied, the provisions of Article 37-13, paragraph (1) or the provisions of paragraph (3) or paragraph (6) of that Article (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) and the provisions of Article 37-13-2, paragraph (1) or the provisions of Article 37-13, paragraph (3) or paragraph (6) as applied mutatis mutandis pursuant to paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) do not apply.
前項の規定の適用を受けた控除対象特定新規株式及び当該控除対象特定新規株式と同一銘柄の株式で、その適用を受けた年中に払込みにより取得をしたものについては、第三十七条の十三第一項の規定又は同条第三項若しくは第六項（これらの規定を同条第九項第二号において準用する場合を含む。）の規定及び第三十七条の十三の二第一項の規定又は同条第四項において準用する第三十七条の十三第三項若しくは第六項（これらの規定を同条第九項第二号において準用する場合を含む。）の規定は、適用しない。
Special provisions on the calculation of the acquisition cost of shares of the same class as deductible specified new shares in the case where the provisions of paragraph (1) have been applied, and other necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
第一項の規定の適用を受けた場合における控除対象特定新規株式と同一銘柄の株式の取得価額の計算の特例その他前二項の規定の適用に関し必要な事項は、政令で定める。