# 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)（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-4111-9/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-4111-9/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/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. --- ### 第十五条（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. on Listed Shares, etc. caption: machine translation, not official suppl-4111-9/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15 **第一項** 旧租税特別措置法第三十七条の十一第一項に規定する居住者又は国内に恒久的施設を有する非居住者が施行日前に行った同項に規定する上場株式等の譲渡による株式等に係る譲渡所得等（同項に規定する株式等に係る譲渡所得等をいう。次項において同じ。）については、なお従前の例による。 suppl-4111-9/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15/par-1 The provisions then in force continue to govern income from transfers of shares, etc. arising from a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan prescribed in that paragraph made before the Effective Date (with "income from transfers of shares, etc." meaning income from transfers of shares, etc. prescribed in that paragraph; the same applies in the following paragraph). machine translation, not official **第二項** 旧租税特別措置法第三十七条の十一第一項に規定する居住者又は国内に恒久的施設を有する非居住者が施行日から平成十四年十二月三十一日までの間に行う同項に規定する上場株式等の譲渡による株式等に係る譲渡所得等については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「前条第三項」とあるのは「租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条の規定による改正後の租税特別措置法（以下「平成十四年新法」という。）第三十七条の十第三項」と、「第二条第十一項」とあるのは「第二条第十四項」と、「大蔵省令」とあるのは「財務省令」と、「前条の」とあるのは「平成十四年新法第三十七条の十の」と、「第二百三十条ノ八ノ二第二項又は商法等の一部を改正する法律（昭和五十六年法律第七十四号）附則第十九条第一項の規定に基づいて行うこれらの規定に規定する端株又は単位未満株式」とあるのは「第二百二十条ノ六第一項（同法第二百二十一条第六項において準用する場合を含む。）の規定に基づいて行う同法第二百二十条ノ六第一項又は第二百二十一条第六項に規定する端株又は一単元の株式の数に満たざる数の株式」と、同条第四項中「大蔵省令」とあるのは「財務省令」と、「転換社債又は新株引受権付社債」とあるのは「平成十四年新法第三十七条の十第三項第三号に規定する新株予約権付社債又は商法等の一部を改正する法律（平成十三年法律第百二十八号）附則第七条第一項の規定によりなお従前の例によることとされた転換社債若しくは新株引受権付社債」と、同条第五項中「平成十二年三月三十一日」とあるのは「平成十四年十二月三十一日」と、同条第八項中「租税特別措置法」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項（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）の規定によりなおその効力を有するものとされる同法第一条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法」とする。 suppl-4111-9/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15/par-2 With regard to income from transfers of shares, etc. arising from a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan prescribed in that paragraph makes during the period from the Effective Date to December 31, 2002, the provisions of that Article remain in force. In this case, the phrase "paragraph (3) of the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "Article 37-10, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) (hereinafter referred to as 'the 2002 New Act')", the phrase "Article 2, paragraph (11)" is deemed to be replaced with "Article 2, paragraph (14)", the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name), the phrase "of the preceding Article" is deemed to be replaced with "of Article 37-10 of the 2002 New Act", and the phrase "Article 230-8-2, paragraph (2) or Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 74 of 1981), concerning fractional shares or shares constituting less than one unit prescribed in those provisions" is deemed to be replaced with "Article 220-6, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 221, paragraph (6) of that Act), concerning fractional shares prescribed in Article 220-6, paragraph (1) or Article 221, paragraph (6) of that Act or shares numbering less than one share unit"; the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraph (4) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name), and the phrase "convertible bonds or bonds with subscription warrants" is deemed to be replaced with "bonds with share options prescribed in Article 37-10, paragraph (3), item (iii) of the 2002 New Act, or convertible bonds or bonds with subscription warrants for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 128 of 2001)"; the phrase "March 31, 2000" in paragraph (5) of that Article is deemed to be replaced with "December 31, 2002"; and the phrase "Act on Special Measures Concerning Taxation" in paragraph (8) of that Article is deemed to be replaced with "Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 15, paragraph (2) (Transitional Measures Concerning Elective Separate Withholding Taxation on Capital Gains, etc. on Listed Shares, etc.) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4111-9/art-15/par-1: 次項 → 租税特別措置法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4111-9/art-15/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15/par-2 - suppl-4111-9/art-15/par-2: 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4111-9/art-15/par-2: 租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項 → 租税特別措置法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4111-9/art-15/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第五条第二項（上場会社等の利益をもってする株式の消却の場合のみなし配当の課税の特例等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5/par-2 - 租税特別措置法 附則第五条第四項（上場会社等の利益をもってする株式の消却の場合のみなし配当の課税の特例等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5/par-4 - 租税特別措置法 附則第十二条第二項（特定の取締役等が受ける株式譲渡請求権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-12/par-2 - 租税特別措置法 附則第十五条第一項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15/par-1 - 租税特別措置法 附則第十五条第二項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15/par-2 --- ## 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-20261007T211206-394, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-009, 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