# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（有価証券の譲渡による所得の課税の特例に関する経過措置） — address `suppl-3541-15/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-13 - 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. --- ### 第十三条（有価証券の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities caption: machine translation, not official suppl-3541-15/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-13 **第一項** 新法第三十七条の五の規定は、施行日以後に行われる同条第一項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得が同項第一号又は第二号に掲げる所得に該当する場合の施行日以後に行われる同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得について適用し、施行日前に行われた同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得については、なお従前の例による。 suppl-3541-15/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-13/par-1 The provisions of Article 37-5 of the New Act apply to income from a transfer of shares or capital contributions prescribed in paragraph (1), item (i) of that Article, or from a sale and purchase of shares prescribed in item (ii) of that paragraph, that is carried out on or after the Effective Date, in the case where income from a transfer of shares or capital contributions prescribed in item (i) of that paragraph or from a sale and purchase of shares prescribed in item (ii) of that paragraph carried out on or after the Effective Date falls under the income listed in item (i) or (ii) of that paragraph, and with regard to income from a transfer of shares or capital contributions prescribed in item (i) of that paragraph or from a sale and purchase of shares prescribed in item (ii) of that paragraph carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-306, 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