# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十五条 (Supplementary Provisions, Article 15)

- 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: 第十五条 (Supplementary Provisions, Article 15)（株式等に係る譲渡所得等の課税の特例に関する経過措置） — address `suppl-4071-55/art-15`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-15
- 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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### 第十五条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-55/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-15</sup>

**第一項**  新法第三十七条の十（同条第三項第六号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する株式等の譲渡について適用する。
<sup>suppl-4071-55/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-15/par-1</sup>
The provisions of Article 37-10 of the New Act (limited to the part relating to paragraph (3), item (vi) of that Article) apply to transfers of shares, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
<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-20261007T211206-372, 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