# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12)

- 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: 第十二条 (Supplementary Provisions, Article 12)（上場株式等に係る譲渡所得等の源泉分離選択課税に関する経過措置） — address `suppl-4021-13/art-12`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-12
- 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.

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### 第十二条（上場株式等に係る譲渡所得等の源泉分離選択課税に関する経過措置） — Transitional Measures Concerning Elective Separate Withholding Taxation on Capital Gains, etc. from Listed Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4021-13/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-12</sup>

**第一項**  新法第三十七条の十一の規定は、施行日以後に行われる同条第一項に規定する上場株式等の譲渡について適用し、施行日前に行われた旧法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
<sup>suppl-4021-13/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4021-13/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4021-13/art-12/par-1</sup>
The provisions of Article 37-11 of the New Act apply to transfers of listed shares, etc. prescribed in paragraph (1) of that Article that are made on or after the Effective Date, and with regard to transfers of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act that were made before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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-20261007T211206-348, 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