# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条の十四の三 (Article 37-14-3)

- 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: 第三十七条の十四の三 (Article 37-14-3)（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — address `art-37-14-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-37-14-3
- Every provision below carries its address and both URLs on the line under it.
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site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第三十七条の十四の三（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation, etc. Due to a Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-37-14-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3</sup>

    **第一項**  恒久的施設を有する非居住者が、その有する株式（出資を含む。以下この条及び次条において同じ。）につき、その株式を発行した内国法人（法人税法第二条第六号に規定する公益法人等を除く。以下この条及び次条において同じ。）の特定合併により外国合併親法人の株式（同条第一項に規定する特定非適格合併により交付を受ける外国合併親法人の株式で第六十八条の二の二第五項第一号に規定する特定軽課税外国法人等（次項及び第四項において「特定軽課税外国法人等」という。）の株式に該当するもの（以下この項において「課税外国親法人株式」という。）及び当該非居住者が恒久的施設において管理する株式（以下この条において「恒久的施設管理株式」という。）に対応して交付を受けるもの（課税外国親法人株式を除く。第五項において「恒久的施設管理合併親法人株式」という。）を除く。以下この項において「外国合併親法人株式」という。）の交付を受ける場合には、その交付を受ける外国合併親法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等（第三十七条の十第一項に規定する一般株式等をいう。次項、第三項及び次条において同じ。）に該当する場合には一般株式等に係る譲渡所得等（第三十七条の十第一項に規定する一般株式等に係る譲渡所得等をいう。次項、第三項及び次条において同じ。）に係る収入金額と、その有する株式が上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。以下この条及び次条において同じ。）に該当する場合には上場株式等に係る譲渡所得等（第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等をいう。次項、第三項及び次条において同じ。）に係る収入金額とみなして、同法及びこの章の規定を適用する。
    <sup>art-37-14-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-1</sup>
    Where a nonresident who has a permanent establishment receives, with respect to shares held by the nonresident (including capital contributions; the same applies hereinafter in this Article and the following Article), shares of a foreign parent corporation of a merging corporation (excluding shares of a foreign parent corporation of a merging corporation received through a specified non-qualified merger prescribed in paragraph (1) of the following Article that fall under the category of shares of a specified foreign corporation with less tax burden, etc. prescribed in Article 68-2-2, paragraph (5), item (i) (referred to as a "specified foreign corporation with less tax burden, etc." in the following paragraph and paragraph (4)) (hereinafter referred to as "shares of a taxable foreign parent corporation" in this paragraph), and those received by the nonresident in correspondence to shares managed by the nonresident at a permanent establishment (hereinafter referred to as "shares managed at a permanent establishment" in this Article) (excluding shares of a taxable foreign parent corporation; referred to as "permanent establishment merger parent corporation shares" in paragraph (5)); hereinafter referred to as "shares of a foreign parent corporation of a merging corporation" in this paragraph) through a Specified Merger by the domestic corporation that issued the shares (excluding a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act; the same applies hereinafter in this Article and the following Article), the amount equivalent to the value of the shares of a foreign parent corporation of a merging corporation received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. (meaning capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1); the same applies in the following paragraph, paragraph (3), and the following Article) if the shares held by the nonresident fall under the category of general shares, etc. (meaning general shares, etc. prescribed in Article 37-10, paragraph (1); the same applies in the following paragraph, paragraph (3), and the following Article), or revenue pertaining to capital gains, etc. on listed shares, etc. (meaning capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1); the same applies in the following paragraph, paragraph (3), and the following Article) if the shares held by the nonresident fall under the category of listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2); the same applies hereinafter in this Article and the following Article), and the provisions of that Act and this Chapter apply.
    <sup>machine translation, not official</sup>

    **第二項**  恒久的施設を有する非居住者が、その有する株式につき、その株式を発行した内国法人の行つた特定分割型分割により外国分割承継親法人の株式（次条第二項に規定する特定非適格分割型分割により交付を受ける外国分割承継親法人の株式で特定軽課税外国法人等の株式に該当するもの（以下この項において「課税外国親法人株式」という。）及び当該非居住者が恒久的施設管理株式に対応して交付を受けるもの（課税外国親法人株式を除く。第五項において「恒久的施設管理分割承継親法人株式」という。）を除く。以下この項において「外国分割承継親法人株式」という。）の交付を受ける場合には、その交付を受ける外国分割承継親法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等に該当する場合には一般株式等に係る譲渡所得等に係る収入金額と、その有する株式が上場株式等に該当する場合には上場株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。
    <sup>art-37-14-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-2</sup>
    Where a nonresident who has a permanent establishment receives, with respect to shares held by the nonresident, shares of a foreign parent corporation of a successor in a company split (excluding shares of a foreign parent corporation of a successor in a company split received through a specified non-qualified company split by split-off prescribed in paragraph (2) of the following Article that fall under the category of shares of a specified foreign corporation with less tax burden, etc. (hereinafter referred to as "shares of a taxable foreign parent corporation" in this paragraph), and those received by the nonresident in correspondence to shares managed at a permanent establishment (excluding shares of a taxable foreign parent corporation; referred to as "permanent establishment split successor parent corporation shares" in paragraph (5)); hereinafter referred to as "shares of a foreign parent corporation of a successor in a company split" in this paragraph) through a specified company split by split-off carried out by the domestic corporation that issued the shares, the amount equivalent to the value of the shares of a foreign parent corporation of a successor in a company split received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. if the shares held by the nonresident fall under the category of general shares, etc., or revenue pertaining to capital gains, etc. on listed shares, etc. if the shares held by the nonresident fall under the category of listed shares, etc., and the provisions of that Act and this Chapter apply.
    <sup>machine translation, not official</sup>

    **第三項**  恒久的施設を有する非居住者が、その有する株式につき、その株式を発行した内国法人の行つた特定株式分配により外国完全子法人の株式（当該非居住者が恒久的施設管理株式に対応して交付を受けるもの（第五項において「恒久的施設管理完全子法人株式」という。）を除く。以下この項において「外国完全子法人株式」という。）の交付を受ける場合には、その交付を受ける外国完全子法人株式の価額に相当する金額（所得税法第二十五条第一項の規定に該当する部分の金額を除く。）は、その有する株式が一般株式等に該当する場合には一般株式等に係る譲渡所得等に係る収入金額と、その有する株式が上場株式等に該当する場合には上場株式等に係る譲渡所得等に係る収入金額とみなして、同法及びこの章の規定を適用する。
    <sup>art-37-14-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-3</sup>
    Where a nonresident who has a permanent establishment receives, with respect to shares held by the nonresident, shares of a foreign wholly owned subsidiary (excluding those received by the nonresident in correspondence to shares managed at a permanent establishment (referred to as "permanent establishment wholly owned subsidiary corporation shares" in paragraph (5)); hereinafter referred to as "shares of a foreign wholly owned subsidiary" in this paragraph) through a specified share distribution carried out by the domestic corporation that issued the shares, the amount equivalent to the value of the shares of a foreign wholly owned subsidiary received (excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act) is deemed to be revenue pertaining to capital gains, etc. on general shares, etc. if the shares held by the nonresident fall under the category of general shares, etc., or revenue pertaining to capital gains, etc. on listed shares, etc. if the shares held by the nonresident fall under the category of listed shares, etc., and the provisions of that Act and this Chapter apply.
    <sup>machine translation, not official</sup>

    **第四項**  恒久的施設を有する非居住者が、その有する株式（以下この項において「旧株」という。）につき、その旧株を発行した内国法人の行つた特定株式交換により法人税法第二条第十二号の六の三に規定する株式交換完全親法人に対し当該旧株の譲渡をし、かつ、外国株式交換完全支配親法人の株式（次条第三項に規定する特定非適格株式交換により交付を受ける外国株式交換完全支配親法人の株式で特定軽課税外国法人等の株式に該当するもの（以下この項において「課税外国親法人株式」という。）及び当該非居住者が恒久的施設管理株式に対応して交付を受けるもの（課税外国親法人株式を除く。次項において「恒久的施設管理株式交換完全支配親法人株式」という。）を除く。以下この項において「外国株式交換完全支配親法人株式」という。）の交付を受けた場合には、当該旧株のうちその交付を受けた外国株式交換完全支配親法人株式に対応する部分の譲渡については、所得税法第百六十五条第一項の規定により同法第五十七条の四第一項の規定に準じて計算する場合における同項の規定は、適用しない。
    <sup>art-37-14-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-4</sup>
    Where a nonresident who has a permanent establishment has, with respect to shares held by the nonresident (hereinafter referred to as "old shares" in this paragraph), transferred the old shares to the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act through a specified share exchange carried out by the domestic corporation that issued the old shares, and has received shares of a foreign corporation fully controlling the parent in a share exchange (excluding shares of a foreign corporation fully controlling the parent in a share exchange received through a specified non-qualified share exchange prescribed in paragraph (3) of the following Article that fall under the category of shares of a specified foreign corporation with less tax burden, etc. (hereinafter referred to as "shares of a taxable foreign parent corporation" in this paragraph), and those received by the nonresident in correspondence to shares managed at a permanent establishment (excluding shares of a taxable foreign parent corporation; referred to as "permanent establishment share exchange wholly controlling parent corporation shares" in the following paragraph); hereinafter referred to as "shares of a foreign corporation fully controlling the parent in a share exchange" in this paragraph), the provisions of Article 57-4, paragraph (1) of the Income Tax Act, in the case where a calculation is made in accordance with that paragraph pursuant to the provisions of Article 165, paragraph (1) of that Act, do not apply to the transfer of the portion of the old shares that corresponds to the shares of a foreign corporation fully controlling the parent in a share exchange received.
    <sup>machine translation, not official</sup>

    **第五項**  恒久的施設を有する非居住者が、恒久的施設管理外国株式（特定合併により交付を受ける恒久的施設管理合併親法人株式、特定分割型分割により交付を受ける恒久的施設管理分割承継親法人株式、特定株式分配により交付を受ける恒久的施設管理完全子法人株式及び特定株式交換により交付を受ける恒久的施設管理株式交換完全支配親法人株式をいう。以下この項において同じ。）の全部又は一部をその交付の時に当該恒久的施設において管理しなくなるものとして政令で定める行為を行つた場合には、その行為に係る恒久的施設管理外国株式について、その交付の時に当該恒久的施設において管理した後、直ちに当該非居住者の恒久的施設と所得税法第百六十一条第一項第一号に規定する事業場等との間で移転が行われたものとみなして、同号の規定を適用する。
    <sup>art-37-14-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-5</sup>
    Where a nonresident who has a permanent establishment has performed an act specified by Cabinet Order as an act by which all or part of the permanent establishment foreign shares (meaning permanent establishment merger parent corporation shares received through a Specified Merger, permanent establishment split successor parent corporation shares received through a specified company split by split-off, permanent establishment wholly owned subsidiary corporation shares received through a specified share distribution, and permanent establishment share exchange wholly controlling parent corporation shares received through a specified share exchange; the same applies hereinafter in this paragraph) cease to be managed at the permanent establishment at the time of their delivery, the provisions of Article 161, paragraph (1), item (i) of the Income Tax Act apply by deeming that the permanent establishment foreign shares pertaining to the act were managed at the permanent establishment at the time of their delivery and were immediately thereafter transferred between the nonresident's permanent establishment and a place of business, etc. prescribed in that item.
    <sup>machine translation, not official</sup>

    **第六項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
    <sup>art-37-14-3/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6</sup>
    In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
    <sup>machine translation, not official</sup>

      **一**  特定合併　合併で、法人税法第二条第十一号に規定する被合併法人の株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。以下この項において同じ。）に外国合併親法人のうちいずれか一の外国法人の株式以外の資産（当該株主等に対する株式に係る剰余金の配当、利益の配当又は剰余金の分配として交付された金銭その他の資産及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものをいう。
      <sup>art-37-14-3/par-6/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-1</sup>
      Specified Merger: A merger in which no assets other than shares of any one foreign corporation that is a foreign parent corporation of a merging corporation (excluding money or other assets delivered to the shareholders, members, or other investors as a dividend of surplus, distribution of profit, or distribution of surplus with respect to shares, and money or other assets delivered as consideration based on a share purchase demand by shareholders, members, or other investors who oppose the merger) were delivered to the shareholders, members, or other investors (meaning shareholders, members, or other investors prescribed in Article 2, paragraph (1), item (viii)-2 of the Income Tax Act; the same applies hereinafter in this paragraph) of the merged corporation prescribed in Article 2, item (xi) of the Corporation Tax Act;
      <sup>machine translation, not official</sup>

      **二**  外国合併親法人　法人税法第二条第十二号に規定する合併法人との間に当該合併法人の発行済株式又は出資（自己が有する自己の株式を除く。以下この項において「発行済株式等」という。）の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人をいう。
      <sup>art-37-14-3/par-6/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-2</sup>
      foreign parent corporation of a merging corporation: A foreign corporation that has, with the merging corporation prescribed in Article 2, item (xii) of the Corporation Tax Act, a relationship specified by Cabinet Order as a relationship of directly or indirectly holding all of the issued shares of or capital contributions to the merging corporation (excluding the merging corporation's own shares held by itself; hereinafter referred to as "issued shares, etc." in this paragraph);
      <sup>machine translation, not official</sup>

      **三**  特定分割型分割　法人税法第二条第十二号の九に規定する分割型分割で、同号イに規定する分割対価資産として外国分割承継親法人のうちいずれか一の外国法人の株式以外の資産が交付されなかつたもの（当該株式が同条第十二号の二に規定する分割法人の発行済株式等の総数又は総額のうちに占める当該分割法人の各株主等の有する当該分割法人の株式の数又は金額の割合に応じて交付されたものに限る。）をいう。
      <sup>art-37-14-3/par-6/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-3</sup>
      specified company split by split-off: A company split by split-off prescribed in Article 2, item (xii)-9 of the Corporation Tax Act in which no assets other than shares of any one foreign corporation that is a foreign parent corporation of a successor in a company split were delivered as split consideration assets prescribed in (a) of that item (limited to one in which the shares were delivered in proportion to the ratio that the number or amount of shares of the split corporation prescribed in item (xii)-2 of that Article held by each of its shareholders, members, or other investors bears to the total number or total amount of the issued shares, etc. of the split corporation);
      <sup>machine translation, not official</sup>

      **四**  外国分割承継親法人　法人税法第二条第十二号の三に規定する分割承継法人との間に当該分割承継法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人をいう。
      <sup>art-37-14-3/par-6/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-4</sup>
      foreign parent corporation of a successor in a company split: A foreign corporation that has, with the successor corporation in a company split prescribed in Article 2, item (xii)-3 of the Corporation Tax Act, a relationship specified by Cabinet Order as a relationship of directly or indirectly holding all of the issued shares, etc. of the successor corporation in a company split;
      <sup>machine translation, not official</sup>

      **五**  特定株式分配　法人税法第二条第十二号の十五の二に規定する株式分配で、同条第十二号の五の二に規定する現物分配法人の株主等に外国完全子法人の株式以外の資産が交付されなかつたもの（当該株式が当該現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株主等の有する当該現物分配法人の株式の数又は金額の割合に応じて交付されたものに限る。）をいう。
      <sup>art-37-14-3/par-6/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-5</sup>
      specified share distribution: A share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act in which no assets other than shares of a foreign wholly owned subsidiary were delivered to the shareholders, members, or other investors of the corporation making a distribution in kind prescribed in item (xii)-5-2 of that Article (limited to one in which the shares were delivered in proportion to the ratio that the number or amount of shares of the corporation making a distribution in kind held by each of its shareholders, members, or other investors bears to the total number or total amount of the issued shares, etc. of the corporation making a distribution in kind);
      <sup>machine translation, not official</sup>

      **六**  外国完全子法人　法人税法第二条第十二号の十五の二に規定する完全子法人（外国法人に限る。）をいう。
      <sup>art-37-14-3/par-6/item-6 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-6</sup>
      foreign wholly owned subsidiary: A wholly owned subsidiary prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act (limited to a foreign corporation);
      <sup>machine translation, not official</sup>

      **七**  特定株式交換　株式交換で、法人税法第二条第十二号の六に規定する株式交換完全子法人の株主に外国株式交換完全支配親法人のうちいずれか一の外国法人の株式以外の資産（当該株主に対する剰余金の配当として交付された金銭その他の資産及び株式交換に反対する当該株主に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）が交付されなかつたものをいう。
      <sup>art-37-14-3/par-6/item-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-7</sup>
      specified share exchange: A share exchange in which no assets other than shares of any one foreign corporation that is a foreign corporation fully controlling the parent in a share exchange (excluding money or other assets delivered to the shareholders as a dividend of surplus, and money or other assets delivered as consideration based on a share purchase demand by shareholders who oppose the share exchange) were delivered to the shareholders of the wholly owned subsidiary corporation in a share exchange prescribed in Article 2, item (xii)-6 of the Corporation Tax Act;
      <sup>machine translation, not official</sup>

      **八**  外国株式交換完全支配親法人　法人税法第二条第十二号の六の三に規定する株式交換完全親法人との間に当該株式交換完全親法人の発行済株式等の全部を直接又は間接に保有する関係として政令で定める関係がある外国法人をいう。
      <sup>art-37-14-3/par-6/item-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-8</sup>
      foreign corporation fully controlling the parent in a share exchange: A foreign corporation that has, with the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act, a relationship specified by Cabinet Order as a relationship of directly or indirectly holding all of the issued shares, etc. of the wholly owning parent corporation in a share exchange.
      <sup>machine translation, not official</sup>

    **第七項**  第一項から第三項までに規定するその有する株式が上場株式等に該当する場合における第三十七条の十二の二の規定の適用については、同条第二項第四号中「又は第三十七条の十一第四項各号」とあるのは「若しくは第三十七条の十一第四項各号又は第三十七条の十四の三第一項から第三項まで」と、同条第六項中「第二項各号」とあるのは「第二項各号（同項第四号の規定を第三十七条の十四の三第七項の規定により読み替えて適用する場合を含む。）」とする。
    <sup>art-37-14-3/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-7</sup>
    With regard to the application of the provisions of Article 37-12-2 in the case where the shares held prescribed in paragraphs (1) through (3) fall under the category of listed shares, etc., the phrase "or the items of Article 37-11, paragraph (4)" in paragraph (2), item (iv) of that Article is deemed to be replaced with "or the items of Article 37-11, paragraph (4), or Article 37-14-3, paragraphs (1) through (3)", and the phrase "the items of paragraph (2)" in paragraph (6) of that Article is deemed to be replaced with "the items of paragraph (2) (including the case where item (iv) of that paragraph is applied with the terms replaced pursuant to the provisions of Article 37-14-3, paragraph (7))".
    <sup>machine translation, not official</sup>

    **第八項**  第一項から第四項までの規定は、恒久的施設を有しない非居住者が、特定合併、特定分割型分割、特定株式分配又は特定株式交換により外国合併親法人の株式（第一項に規定する課税外国親法人株式を除く。）、外国分割承継親法人の株式（第二項に規定する課税外国親法人株式を除く。）、外国完全子法人の株式又は外国株式交換完全支配親法人の株式（第四項に規定する課税外国親法人株式を除く。）の交付を受ける場合について準用する。この場合において、第一項中「除く。）」とあるのは「除き、当該非居住者の同法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る。）」と、「一般株式等に係る譲渡所得等（第三十七条の十第一項に規定する一般株式等に係る譲渡所得等」とあるのは「一般株式等の譲渡に係る国内源泉所得（第三十七条の十二第一項に規定する一般株式等の譲渡に係る国内源泉所得」と、「上場株式等に係る譲渡所得等（第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等」とあるのは「上場株式等の譲渡に係る国内源泉所得（第三十七条の十二第三項に規定する上場株式等の譲渡に係る国内源泉所得」と、第二項及び第三項中「除く。）」とあるのは「除き、当該非居住者の同法第百六十四条第一項第二号に掲げる国内源泉所得に該当するものに限る。）」と、「一般株式等に係る譲渡所得等」とあるのは「一般株式等の譲渡に係る国内源泉所得」と、「上場株式等に係る譲渡所得等」とあるのは「上場株式等の譲渡に係る国内源泉所得」と読み替えるものとする。
    <sup>art-37-14-3/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-8</sup>
    The provisions of paragraphs (1) through (4) apply mutatis mutandis where a nonresident who does not have a permanent establishment receives shares of a foreign parent corporation of a merging corporation (excluding shares of a taxable foreign parent corporation prescribed in paragraph (1)), shares of a foreign parent corporation of a successor in a company split (excluding shares of a taxable foreign parent corporation prescribed in paragraph (2)), shares of a foreign wholly owned subsidiary, or shares of a foreign corporation fully controlling the parent in a share exchange (excluding shares of a taxable foreign parent corporation prescribed in paragraph (4)) through a Specified Merger, specified company split by split-off, specified share distribution, or specified share exchange. In this case, in paragraph (1), the phrase "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act)" is deemed to be replaced with "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act, and limited to that which falls under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act)", the phrase "capital gains, etc. on general shares, etc. (meaning capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1)" is deemed to be replaced with "domestic source income from the transfer of general shares, etc. (meaning domestic source income from the transfer of general shares, etc. prescribed in Article 37-12, paragraph (1)", and the phrase "capital gains, etc. on listed shares, etc. (meaning capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)" is deemed to be replaced with "domestic source income from the transfer of listed shares, etc. (meaning domestic source income from the transfer of listed shares, etc. prescribed in Article 37-12, paragraph (3)", and in paragraphs (2) and (3), the phrase "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act)" is deemed to be replaced with "excluding the amount of the portion that falls under the provisions of Article 25, paragraph (1) of the Income Tax Act, and limited to that which falls under the domestic source income of the nonresident listed in Article 164, paragraph (1), item (ii) of that Act)", the phrase "capital gains, etc. on general shares, etc." is deemed to be replaced with "domestic source income from the transfer of general shares, etc.", and the phrase "capital gains, etc. on listed shares, etc." is deemed to be replaced with "domestic source income from the transfer of listed shares, etc.".
    <sup>machine translation, not official</sup>

    **第九項**  第一項から第四項までの規定の適用がある場合におけるその交付を受けた株式の取得価額の計算の特例、第五項の規定の適用がある場合における国内源泉所得の範囲の特例その他第一項から第五項まで及び前項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-37-14-3/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-9</sup>
    Special provisions for the calculation of the acquisition cost of shares received in the case where the provisions of paragraphs (1) through (4) apply, special provisions for the scope of domestic source income in the case where the provisions of paragraph (5) apply, and other necessary matters concerning the application of the provisions of paragraphs (1) through (5) and the preceding paragraph are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-37-14-3/par-1: 次項 → 租税特別措置法 第三十七条の十四の三第二項 (Article 37-14-3, paragraph (2)), art-37-14-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-2
- art-37-14-3/par-1: この条 → 租税特別措置法 第三十七条の十四の三 (Article 37-14-3), art-37-14-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3
- art-37-14-3/par-1: 第三項 → 租税特別措置法 第三十七条の十四の三第三項 (Article 37-14-3, paragraph (3)), art-37-14-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-3
- art-37-14-3/par-1: 同条第一項 → 租税特別措置法 第三十七条の十四の四第一項 (Article 37-14-4, paragraph (1)), art-37-14-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-1
- art-37-14-3/par-1: 第五項 → 租税特別措置法 第三十七条の十四の三第五項 (Article 37-14-3, paragraph (5)), art-37-14-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-5
- art-37-14-3/par-1: 第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1
- art-37-14-3/par-1: 第六十八条の二の二第五項第一号 → 租税特別措置法 第六十八条の二の二第五項第一号 (Article 68-2-2, paragraph (5), item (i)), art-68-2-2/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-68-2-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-68-2-2/par-5/item-1
- art-37-14-3/par-1: 第三十七条の十一第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1
- art-37-14-3/par-1: この項 → 租税特別措置法 第三十七条の十四の三第一項 (Article 37-14-3, paragraph (1)), art-37-14-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-1
- art-37-14-3/par-1: 第四項 → 租税特別措置法 第三十七条の十四の三第四項 (Article 37-14-3, paragraph (4)), art-37-14-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-4
- art-37-14-3/par-1: 次条 → 租税特別措置法 第三十七条の十四の四 (Article 37-14-4), art-37-14-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-4
- art-37-14-3/par-1: 第三十七条の十一第二項 → 租税特別措置法 第三十七条の十一第二項 (Article 37-11, paragraph (2)), art-37-11/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2
- art-37-14-3/par-1: 所得税法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-37-14-3/par-1: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-37-14-3/par-2: 所得税法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-37-14-3/par-2: この項 → 租税特別措置法 第三十七条の十四の三第二項 (Article 37-14-3, paragraph (2)), art-37-14-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-2
- art-37-14-3/par-2: 次条第二項 → 租税特別措置法 第三十七条の十四の四第二項 (Article 37-14-4, paragraph (2)), art-37-14-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-2
- art-37-14-3/par-2: 第五項 → 租税特別措置法 第三十七条の十四の三第五項 (Article 37-14-3, paragraph (5)), art-37-14-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-5
- art-37-14-3/par-3: 所得税法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-37-14-3/par-3: この項 → 租税特別措置法 第三十七条の十四の三第三項 (Article 37-14-3, paragraph (3)), art-37-14-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-3
- art-37-14-3/par-3: 第五項 → 租税特別措置法 第三十七条の十四の三第五項 (Article 37-14-3, paragraph (5)), art-37-14-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-5
- art-37-14-3/par-4: 所得税法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-37-14-3/par-4: 同法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/income-tax-act/art-57-4/par-1 · https://japanlaw.org/l/340AC0000000033/art-57-4/par-1
- art-37-14-3/par-4: 法人税法第二条第十二号の六の三 → 法人税法 第二条第一項第十二号の六の三 (Article 2, paragraph (1), item (xii-6-3)), art-2/par-1/item-12-6-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-3
- art-37-14-3/par-4: 次項 → 租税特別措置法 第三十七条の十四の三第五項 (Article 37-14-3, paragraph (5)), art-37-14-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-5
- art-37-14-3/par-4: この項 → 租税特別措置法 第三十七条の十四の三第四項 (Article 37-14-3, paragraph (4)), art-37-14-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-4
- art-37-14-3/par-4: 次条第三項 → 租税特別措置法 第三十七条の十四の四第三項 (Article 37-14-4, paragraph (3)), art-37-14-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-3
- art-37-14-3/par-5: 所得税法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-37-14-3/par-5: この項 → 租税特別措置法 第三十七条の十四の三第五項 (Article 37-14-3, paragraph (5)), art-37-14-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-5
- art-37-14-3/par-6: この条 → 租税特別措置法 第三十七条の十四の三 (Article 37-14-3), art-37-14-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3
- art-37-14-3/par-6/item-1: 所得税法第二条第一項第八号の二 → 所得税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-2
- art-37-14-3/par-6/item-1: 法人税法第二条第十一号 → 法人税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-11
- art-37-14-3/par-6/item-1: この項 → 租税特別措置法 第三十七条の十四の三第六項 (Article 37-14-3, paragraph (6)), art-37-14-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6
- art-37-14-3/par-6/item-2: 法人税法第二条第十二号 → 法人税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12
- art-37-14-3/par-6/item-2: この項 → 租税特別措置法 第三十七条の十四の三第六項 (Article 37-14-3, paragraph (6)), art-37-14-3/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6
- art-37-14-3/par-6/item-3: 同条第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-2
- art-37-14-3/par-6/item-3: 法人税法第二条第十二号の九 → 法人税法 第二条第一項第十二号の九 (Article 2, paragraph (1), item (xii-9)), art-2/par-1/item-12-9 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-9 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-9
- art-37-14-3/par-6/item-4: 法人税法第二条第十二号の三 → 法人税法 第二条第一項第十二号の三 (Article 2, paragraph (1), item (xii-3)), art-2/par-1/item-12-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-3
- art-37-14-3/par-6/item-5: 法人税法第二条第十二号の十五の二 → 法人税法 第二条第一項第十二号の十五の二 (Article 2, paragraph (1), item (xii-15-2)), art-2/par-1/item-12-15-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-15-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-15-2
- art-37-14-3/par-6/item-5: 同条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-37-14-3/par-6/item-6: 法人税法第二条第十二号の十五の二 → 法人税法 第二条第一項第十二号の十五の二 (Article 2, paragraph (1), item (xii-15-2)), art-2/par-1/item-12-15-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-15-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-15-2
- art-37-14-3/par-6/item-7: 法人税法第二条第十二号の六 → 法人税法 第二条第一項第十二号の六 (Article 2, paragraph (1), item (xii-6)), art-2/par-1/item-12-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6
- art-37-14-3/par-6/item-8: 法人税法第二条第十二号の六の三 → 法人税法 第二条第一項第十二号の六の三 (Article 2, paragraph (1), item (xii-6-3)), art-2/par-1/item-12-6-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-3
- art-37-14-3/par-7: 第一項から第三項まで → 租税特別措置法 第三十七条の十四の三第二項 (Article 37-14-3, paragraph (2)), art-37-14-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-2
- art-37-14-3/par-7: 第二項 → 租税特別措置法 第三十七条の十二の二第二項 (Article 37-12-2, paragraph (2)), art-37-12-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2
- art-37-14-3/par-7: 第三十七条の十四の三第七項 → 租税特別措置法 第三十七条の十四の三第七項 (Article 37-14-3, paragraph (7)), art-37-14-3/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-7
- art-37-14-3/par-7: 第一項から第三項まで → 租税特別措置法 第三十七条の十四の三第三項 (Article 37-14-3, paragraph (3)), art-37-14-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-3
- art-37-14-3/par-7: 同条第二項第四号 → 租税特別措置法 第三十七条の十二の二第二項第四号 (Article 37-12-2, paragraph (2), item (iv)), art-37-12-2/par-2/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-4
- art-37-14-3/par-7: 第三十七条の十二の二 → 租税特別措置法 第三十七条の十二の二 (Article 37-12-2), art-37-12-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2
- art-37-14-3/par-7: 同条第六項 → 租税特別措置法 第三十七条の十二の二第六項 (Article 37-12-2, paragraph (6)), art-37-12-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-6
- art-37-14-3/par-7: 第一項から第三項まで → 租税特別措置法 第三十七条の十四の三第一項 (Article 37-14-3, paragraph (1)), art-37-14-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-1
- art-37-14-3/par-7: 第三十七条の十一第四項 → 租税特別措置法 第三十七条の十一第四項 (Article 37-11, paragraph (4)), art-37-11/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4
- art-37-14-3/par-8: 第一項から第四項まで → 租税特別措置法 第三十七条の十四の三第二項 (Article 37-14-3, paragraph (2)), art-37-14-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-2
- art-37-14-3/par-8: 第一項から第四項まで → 租税特別措置法 第三十七条の十四の三第三項 (Article 37-14-3, paragraph (3)), art-37-14-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-3
- art-37-14-3/par-8: 第三十七条の十二第一項 → 租税特別措置法 第三十七条の十二第一項 (Article 37-12, paragraph (1)), art-37-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-1
- art-37-14-3/par-8: 第三十七条の十二第三項 → 租税特別措置法 第三十七条の十二第三項 (Article 37-12, paragraph (3)), art-37-12/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-12/par-3
- art-37-14-3/par-8: 第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1
- art-37-14-3/par-8: 第三十七条の十一第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1
- art-37-14-3/par-8: 第一項から第四項まで → 租税特別措置法 第三十七条の十四の三第一項 (Article 37-14-3, paragraph (1)), art-37-14-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-1
- art-37-14-3/par-8: 第一項から第四項まで → 租税特別措置法 第三十七条の十四の三第四項 (Article 37-14-3, paragraph (4)), art-37-14-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-4
- art-37-14-3/par-9: 第一項から第四項まで → 租税特別措置法 第三十七条の十四の三第二項 (Article 37-14-3, paragraph (2)), art-37-14-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-2
- art-37-14-3/par-9: 第一項から第四項まで → 租税特別措置法 第三十七条の十四の三第三項 (Article 37-14-3, paragraph (3)), art-37-14-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-3
- art-37-14-3/par-9: 第五項 → 租税特別措置法 第三十七条の十四の三第五項 (Article 37-14-3, paragraph (5)), art-37-14-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-5
- art-37-14-3/par-9: 前項 → 租税特別措置法 第三十七条の十四の三第八項 (Article 37-14-3, paragraph (8)), art-37-14-3/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-8
- art-37-14-3/par-9: 第一項から第四項まで → 租税特別措置法 第三十七条の十四の三第一項 (Article 37-14-3, paragraph (1)), art-37-14-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-1
- art-37-14-3/par-9: 第一項から第四項まで → 租税特別措置法 第三十七条の十四の三第四項 (Article 37-14-3, paragraph (4)), art-37-14-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-4

## Cited by

17 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第三十七条の十四の三第一項（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-1
- 租税特別措置法 第三十七条の十四の三第二項（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-2
- 租税特別措置法 第三十七条の十四の三第三項（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-3
- 租税特別措置法 第三十七条の十四の三第四項（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-4
- 租税特別措置法 第三十七条の十四の三第五項（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-5
- 租税特別措置法 第三十七条の十四の三第六項（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6
- 租税特別措置法 第三十七条の十四の三第六項第一号（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-1
- 租税特別措置法 第三十七条の十四の三第六項第二号（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-6/item-2
- 租税特別措置法 第三十七条の十四の三第七項（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-7
- 租税特別措置法 第三十七条の十四の三第八項（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-8
- 租税特別措置法 第三十七条の十四の三第九項（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-9
- 租税特別措置法 第三十七条の十四の四第一項（特定の合併等が行われた場合の株主等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-1
- 租税特別措置法 第三十七条の十四の四第二項（特定の合併等が行われた場合の株主等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-2
- 租税特別措置法 第三十七条の十四の四第三項（特定の合併等が行われた場合の株主等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-3
- 租税特別措置法 附則第五十三条第一項（合併等により外国親法人株式等の交付を受ける場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-53/par-1
- 租税特別措置法 附則第五十三条第二項（合併等により外国親法人株式等の交付を受ける場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4291-4/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4291-4/art-53/par-2
- 租税特別措置法 附則第三十九条第一項（合併等により外国親法人株式等の交付を受ける場合の課税の特例等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-39/par-1

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## 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-20261007T211206-061, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-002, 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