# 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)（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-4141-15/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-4141-15/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/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（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 on Capital Gains, etc. from Shares, etc.
caption: machine translation, not official
suppl-4141-15/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-12
**第一項** 新租税特別措置法第三十七条の十第三項（第一号及び第三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項に規定する株式等の同条第一項の譲渡による所得について適用する。
suppl-4141-15/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-12/par-1
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iii)) apply to income from a transfer, as referred to in paragraph (1) of that Article, of shares, etc. prescribed in paragraph (3) of that Article that an individual carries out on or after the Effective Date.
machine translation, not official
**第二項** 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。以下この項及び附則第十六条第二項において「商法等改正法」という。）附則第六条第一項又は第七条第一項の規定の適用がある場合における新租税特別措置法第三十七条の十第三項（第一号及び第三号に係る部分に限る。）の規定の適用については、同項第一号に規定する株式には、商法等改正法附則第六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新株の引受権又は商法等改正法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新株引受権付社債に付された新株の引受権を含むものとし、新租税特別措置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には、商法等改正法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又は新株引受権付社債を含むものとする。
suppl-4141-15/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-12/par-2
With regard to the application of the provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iii)) in the case where the provisions of Article 6, paragraph (1) or Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 128 of 2001; referred to as the "Commercial Code, etc. Amendment Act" in this paragraph and Article 16, paragraph (2) of the Supplementary Provisions) apply, the shares prescribed in item (i) of that paragraph are to include subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act, or subscription rights for new shares attached to bonds with subscription rights for new shares 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 Commercial Code, etc. Amendment Act, and the bonds with share options prescribed in Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation are to include convertible bonds or bonds with subscription rights for new shares 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 Commercial Code, etc. Amendment Act.
machine translation, not official
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## Cites
- suppl-4141-15/art-12/par-2: この項 → 租税特別措置法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4141-15/art-12/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-12/par-2
- suppl-4141-15/art-12/par-2: 附則第十六条第二項 → 租税特別措置法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4141-15/art-16/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-16/par-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第十二条第二項（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） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-12/par-2
- 租税特別措置法 附則第十八条第一項（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-18/par-1
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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-20261007T211206-417, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-010, 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