# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十九条 (Supplementary Provisions, Article 39)

- 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: 第三十九条 (Supplementary Provisions, Article 39)（株式分割等に係る株券の印紙税の非課税に関する経過措置） — address `suppl-4071-55/art-39`
- 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-39
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-39
- 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.

---

### 第三十九条（株式分割等に係る株券の印紙税の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption from Stamp Tax on Share Certificates Pertaining to Share Splits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-55/art-39 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-39</sup>

**第一項**  新法第九十一条の二第一項第一号の規定は、施行日以後に作成する印紙税法（昭和四十二年法律第二十三号）別表第一第四号に掲げる株券について適用する。
<sup>suppl-4071-55/art-39/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-39/par-1</sup>
The provisions of Article 91-2, paragraph (1), item (i) of the New Act apply to share certificates listed in item 4 of Appended Table 1 of the Stamp Tax Act (Act No. 23 of 1967) that are prepared on or after the Effective Date.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4071-55/art-39/par-1: 別表第一第四号 → e-Gov law 342AC0000000023, 別表第一 (Appended Table 1), appdx-1 — not held in this collection

---

## 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-20261007T211206-376, 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