# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21)

- 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: 第二十一条 (Supplementary Provisions, Article 21)（有価証券取引税の特例に関する経過措置） — address `suppl-4031-16/art-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-21
- 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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### 第二十一条（有価証券取引税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Securities Transaction Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4031-16/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-21</sup>

**第一項**  新法第九十三条の規定は、施行日以後に同条第一項に規定する証券会社以外の者が同項に規定する法人に対し行う同項に規定する端株の譲渡に係る有価証券取引税について適用する。
<sup>suppl-4031-16/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4031-16/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-21/par-1</sup>
The provisions of Article 93 of the New Act apply to securities transaction tax on transfers of fractional shares prescribed in paragraph (1) of that Article that a person other than a securities company prescribed in that paragraph makes, on or after the Effective Date, to a corporation prescribed in that paragraph.
<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-20261007T211206-356, 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