# 中小企業等経営強化法 / Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. — 第十三条 (Article 13) This is the Markdown twin of https://japanlaw.org/en/sme-management-strengthening-act/art-13. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 中小企業等経営強化法 (Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.), 平成十一年法律第十八号 - English title "Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.": claude-opus-5-5 - 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: 第十三条 (Article 13)（課税の特例） — address `art-13` - Text in force since: 2026-01-01 - URL (the page that opens at this provision): https://japanlaw.org/en/sme-management-strengthening-act/art-13 - e-Gov law ID: 411AC0000000018 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第十三条（課税の特例） — Special Provisions on Taxation caption: machine translation, not official art-13 · https://japanlaw.org/en/sme-management-strengthening-act/art-13 **第一項** 認定社外高度人材活用新事業分野開拓計画に従って行われる社外高度人材活用新事業分野開拓に従事する社外高度人材が、当該社外高度人材活用新事業分野開拓を行う認定新規中小企業者等（会社であって資本金の額その他の事項について主務省令で定める要件に該当するものに限る。）から当該計画に従って与えられた新株予約権の行使により当該認定新規中小企業者等の株式の取得をした場合における当該株式の取得に係る経済的利益については、租税特別措置法で定めるところにより、課税の特例の適用があるものとする。 art-13/par-1 · https://japanlaw.org/en/sme-management-strengthening-act/art-13/par-1 Where outside highly skilled personnel engaged in developing new business fields using outside highly skilled personnel carried out in accordance with a certified plan for developing new business fields using outside highly skilled personnel acquire shares of the certified new small and medium-sized enterprise, etc. that carries out that developing new business fields using outside highly skilled personnel (limited to a company that falls under the requirements specified by order of the competent ministry with respect to the amount of stated capital and other matters) through the exercise of share options granted by it in accordance with that plan, a special measure concerning taxation is to apply to the economic benefit pertaining to the acquisition of those shares, as provided by the Act on Special Measures Concerning Taxation (Act No. 26 of 1957). machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 中小企業等経営強化法 第九条第一項（社外高度人材活用新事業分野開拓計画の変更等） — https://japanlaw.org/en/sme-management-strengthening-act/art-9/par-1 - 中小企業等経営強化法 第七十三条第八項（主務大臣） — https://japanlaw.org/en/sme-management-strengthening-act/art-73/par-8 - 租税特別措置法 第二十九条の二第一項（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1 (e-Gov law ID 332AC0000000026) --- ## Sources - claude-opus-5-5 — English titles of cited laws, written for this site, written 2026-10-08 - e-Gov 法令検索, Digital Agency (デジタル庁) — 中小企業等経営強化法 — the text in force from 2026-01-01 (https://laws.e-gov.go.jp/law/411AC0000000018/20260101_507AC0000000041), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch sme-management-strengthening-act-20261106T173426-005, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-management-strengthening-act-20261106T173426-006, translated 2026-11-07 - This site's parser, version 225 — 中小企業等経営強化法 — structure, counts, cross-references and defined terms, computed 2026-11-06