# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十九条 (Supplementary Provisions, Article 79) - 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: 第七十九条 (Supplementary Provisions, Article 79)（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — address `suppl-4151-8/art-79` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79 - 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. --- ### 第七十九条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account caption: machine translation, not official suppl-4151-8/art-79 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79 **第一項** 新租税特別措置法第三十七条の十一の四（第八項を除く。）の規定は、平成十六年一月一日以後に支払うべき同条第一項に規定する特定口座内保管上場株式等の譲渡の対価及び同項に規定する差金決済に係る差益に相当する金額並びに同日以後に行われる同項に規定する差金決済により生じた同条第三項第一号ロに規定する差損金額について適用し、同日前に支払うべき旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座内保管上場株式等の譲渡の対価及び同項に規定する差金決済に係る差益に相当する金額並びに同日前に行われた同項に規定する差金決済により生じた同条第三項第一号ロに規定する差損金額については、なお従前の例による。 suppl-4151-8/art-79/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-1 The provisions of Article 37-11-4 of the New Act on Special Measures Concerning Taxation (excluding paragraph (8)) apply to the consideration for a transfer of listed shares, etc. held in a specified account prescribed in paragraph (1) of that Article and the amount equivalent to the gain from a cash settlement prescribed in that paragraph that are to be paid on or after January 1, 2004, and to the amount of settlement loss prescribed in paragraph (3), item (i), (b) of that Article arising from a cash settlement prescribed in paragraph (1) of that Article that is made on or after that date, and the provisions then in force continue to govern the consideration for a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation and the amount equivalent to the gain from a cash settlement prescribed in that paragraph that were to be paid before that date, and the amount of settlement loss prescribed in paragraph (3), item (i), (b) of that Article arising from a cash settlement prescribed in paragraph (1) of that Article that was made before that date. machine translation, not official **第二項** 平成十五年四月一日から同年十二月三十一日までの期間（次項において「特例期間」という。）内に行われた旧租税特別措置法第三十七条の十一の四第一項の規定の適用を受ける同項の特定口座に係る同項に規定する特定口座内保管上場株式等の譲渡又は当該特定口座において処理された同項に規定する上場株式等の信用取引に係る差金決済により同項に規定する特定口座内調整所得金額が生じた場合における同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。 suppl-4151-8/art-79/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-2 With regard to the application of the provisions of Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where an adjusted income amount in a specified account prescribed in that paragraph has arisen from a transfer of listed shares, etc. held in a specified account prescribed in that paragraph pertaining to a specified account referred to in that paragraph that is subject to the provisions of that paragraph, or from a cash settlement of a margin transaction in listed shares, etc. prescribed in that paragraph that was processed in that specified account, made during the period from April 1, 2003 to December 31, 2003 (referred to as the "special period" in the following paragraph), the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent". machine translation, not official **第三項** 特例期間内の各月の末日において旧租税特別措置法第三十七条の十一の四第三項の規定の適用を受ける同項の特定口座に係る同項第一号に掲げる金額が同項第二号に掲げる金額を超える場合における同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。 suppl-4151-8/art-79/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-3 With regard to the application of the provisions of Article 37-11-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where, on the last day of each month within the special period, the amount listed in item (i) of that paragraph pertaining to a specified account referred to in that paragraph that is subject to the provisions of that paragraph exceeds the amount listed in item (ii) of that paragraph, the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent". machine translation, not official **第四項** 平成十五年十二月三十一日において旧租税特別措置法第三十七条の十一の四第三項の特定口座を開設している同項の証券業者は、同日において当該特定口座に係る第一号に掲げる金額が第二号に掲げる金額を超える場合には、当該特定口座を開設する同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に対し、当該超える部分の金額（次項において「超過額」という。）に相当する所得税を還付しなければならない。 suppl-4151-8/art-79/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-4 If, on December 31, 2003, with regard to a specified account referred to in Article 37-11-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a securities company referred to in that paragraph has opened as of that date, the amount listed in item (i) pertaining to that specified account exceeds the amount listed in item (ii), the securities company must refund income tax equivalent to the amount of that excess (referred to as the "excess amount" in the following paragraph) to the resident prescribed in that paragraph or the nonresident who has a permanent establishment in Japan who has opened that specified account: machine translation, not official **一** 平成十五年中に行われた当該特定口座に係る旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座内保管上場株式等の譲渡又は当該特定口座において処理された同項に規定する上場株式等の信用取引に係る差金決済につき同項の規定による徴収をした、又は徴収をすべき所得税の額の合計額から同年中の各月につき同条第三項の規定による還付をした、又は還付をすべき所得税の額の合計額を控除した残額 suppl-4151-8/art-79/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-4/item-1 the amount remaining after deducting, from the total of the amounts of income tax that was collected, or was to be collected, under the provisions of Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation on transfers of listed shares, etc. held in a specified account prescribed in that paragraph pertaining to that specified account, or on cash settlements of margin transactions in listed shares, etc. prescribed in that paragraph that were processed in that specified account, made during 2003, the total of the amounts of income tax that was refunded, or was to be refunded, under the provisions of paragraph (3) of that Article for each month during that year; machine translation, not official **二** 当該特定口座について平成十五年において最後に行われた旧租税特別措置法第三十七条の十一の四第二項に規定する対象譲渡等に係る同項第一号に掲げる金額の百分の七に相当する金額 suppl-4151-8/art-79/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-4/item-2 the amount equivalent to 7 percent of the amount listed in Article 37-11-4, paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation pertaining to the covered transfer, etc. prescribed in that paragraph last made in 2003 with regard to that specified account. machine translation, not official **第五項** 前項の規定による超過額の還付の手続その他同項の規定の適用に関し必要な事項は、政令で定める。 suppl-4151-8/art-79/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-5 The procedures for the refund of the excess amount under the provisions of the preceding paragraph and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order. machine translation, not official **第六項** 新租税特別措置法第三十七条の十一の四第八項の規定は、平成十六年一月一日以後に同項の源泉徴収選択口座において処理される新租税特別措置法第三十七条の十一の三第七項に規定する上場株式等の譲渡に係る同項の報告書について適用する。 suppl-4151-8/art-79/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-6 The provisions of Article 37-11-4, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to a report referred to in Article 37-11-3, paragraph (7) of the New Act on Special Measures Concerning Taxation pertaining to transfers of listed shares, etc. prescribed in that paragraph that are processed in a withholding-selected account referred to in Article 37-11-4, paragraph (8) on or after January 1, 2004. machine translation, not official **第七項** 旧租税特別措置法第三十七条の十一の四第一項に規定する特定口座源泉徴収選択届出書の提出がされた同項に規定する特定口座において平成十五年十二月三十一日までに処理された旧租税特別措置法第三十七条の十一の三第七項に規定する上場株式等の譲渡に係る同項の報告書（同項の規定により税務署長に提出することとされるものに限る。）については、同項の規定にかかわらず、その作成及び提出は、要しない。 suppl-4151-8/art-79/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-7 Notwithstanding the provisions of Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation, a report referred to in that paragraph pertaining to transfers of listed shares, etc. prescribed in that paragraph that were processed by December 31, 2003 in a specified account prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a written notification choosing withholding for a specified account prescribed in that paragraph has been submitted (limited to a report that is to be submitted to the district director pursuant to the provisions of Article 37-11-3, paragraph (7)) need not be prepared or submitted. machine translation, not official --- ## Cites - suppl-4151-8/art-79/par-2: 次項 → 租税特別措置法 附則第七十九条第三項 (Supplementary Provisions, Article 79, paragraph (3)), suppl-4151-8/art-79/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-3 - suppl-4151-8/art-79/par-4: 第一号 → 租税特別措置法 附則第七十九条第四項第一号 (Supplementary Provisions, Article 79, paragraph (4), item (i)), suppl-4151-8/art-79/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-4/item-1 - suppl-4151-8/art-79/par-4: 次項 → 租税特別措置法 附則第七十九条第五項 (Supplementary Provisions, Article 79, paragraph (5)), suppl-4151-8/art-79/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-5 - suppl-4151-8/art-79/par-4: 第二号 → 租税特別措置法 附則第七十九条第四項第二号 (Supplementary Provisions, Article 79, paragraph (4), item (ii)), suppl-4151-8/art-79/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-4/item-2 - suppl-4151-8/art-79/par-5: 前項 → 租税特別措置法 附則第七十九条第四項 (Supplementary Provisions, Article 79, paragraph (4)), suppl-4151-8/art-79/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-4 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第五号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-5/sub-2 - 租税特別措置法 附則第七十九条第二項（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-2 - 租税特別措置法 附則第七十九条第四項（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-4 - 租税特別措置法 附則第七十九条第五項（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-79/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-79/par-5 - 租税特別措置法 附則第八十六条第一項（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-4151-8/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-86/par-1 --- ## 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-20261007T211206-429, 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