# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十三条 (Supplementary Provisions, Article 93) - 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: 第九十三条 (Supplementary Provisions, Article 93)（株式交換又は株式移転に係る課税の特例に関する経過措置） — address `suppl-4181-10/art-93` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-93 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-93 - 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. --- ### 第九十三条（株式交換又は株式移転に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers caption: machine translation, not official suppl-4181-10/art-93 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-93 **第一項** 個人が平成十八年十月一日前に行った旧租税特別措置法第三十七条の十四第一項に規定する特定子会社株式の同項の移転による譲渡については、なお従前の例による。 suppl-4181-10/art-93/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-93/par-1 The provisions then in force continue to govern transfers of specified subsidiary shares prescribed in Article 37-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are effected through the transfer under that paragraph and that an individual made before October 1, 2006. machine translation, not official **第二項** 個人が会社法施行日から平成十八年九月三十日までの間に行う旧租税特別措置法第三十七条の十四第一項に規定する特定子会社株式の同項の移転に係る同条の規定の適用については、同項中「商法第三百五十二条第一項の株式交換又は同法第三百六十四条第一項の株式移転」とあるのは「株式交換又は株式移転」と、「同法第三百五十二条第一項の完全子会社」とあるのは「会社法第七百六十八条第一項第一号に規定する株式交換完全子会社又は同法第七百七十三条第一項第五号に規定する株式移転完全子会社」と、「第三百五十二条第一項の完全親会社」とあるのは「第七百六十七条に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号に規定する株式移転設立完全親会社」と、「商法第三百五十二条第二項又は第三百六十四条第二項」とあるのは「会社法第七百六十九条第三項又は第七百七十四条第二項」とする。 suppl-4181-10/art-93/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-93/par-2 With regard to the application of the provisions of Article 37-14 of the Former Act on Special Measures Concerning Taxation to the transfer under paragraph (1) of that Article of specified subsidiary shares prescribed in that paragraph that an individual makes during the period from the effective date of the Companies Act to September 30, 2006, the phrase "share exchange under Article 352, paragraph (1) of the Commercial Code or share transfer under Article 364, paragraph (1) of that Code" in that paragraph is deemed to be replaced with "share exchange or share transfer"; the phrase "wholly owned subsidiary company under Article 352, paragraph (1) of that Code" with "wholly owned subsidiary company resulting from the share exchange prescribed in Article 768, paragraph (1), item (i) of the Companies Act or wholly owned subsidiary company resulting from a share transfer prescribed in Article 773, paragraph (1), item (v) of that Act"; the phrase "wholly owning parent company under Article 352, paragraph (1)" with "wholly owning parent company in a share exchange prescribed in Article 767 or wholly owning parent company incorporated in a share transfer prescribed in Article 773, paragraph (1), item (i) of that Act"; and the phrase "Article 352, paragraph (2) or Article 364, paragraph (2) of the Commercial Code" with "Article 769, paragraph (3) or Article 774, paragraph (2) of the Companies Act". machine translation, not official --- ## Cites - suppl-4181-10/art-93/par-2: 商法第三百五十二条第一項 → e-Gov law 132AC0000000048, 第三百五十二条第一項 (Article 352, paragraph (1)), art-352/par-1 — not held in this collection - suppl-4181-10/art-93/par-2: 同法第三百六十四条第一項 → e-Gov law 132AC0000000048, 第三百六十四条第一項 (Article 364, paragraph (1)), art-364/par-1 — not held in this collection - suppl-4181-10/art-93/par-2: 商法第三百五十二条第二項 → e-Gov law 132AC0000000048, 第三百五十二条第二項 (Article 352, paragraph (2)), art-352/par-2 — not held in this collection - suppl-4181-10/art-93/par-2: 第三百六十四条第二項 → e-Gov law 132AC0000000048, 第三百六十四条第二項 (Article 364, paragraph (2)), art-364/par-2 — not held in this collection - suppl-4181-10/art-93/par-2: 会社法第七百六十八条第一項第一号 → 会社法 第七百六十八条第一項第一号 (Article 768, paragraph (1), item (i)), art-768/par-1/item-1 — https://japanlaw.org/en/companies-act/art-768/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-768/par-1/item-1 - suppl-4181-10/art-93/par-2: 会社法第七百六十九条第三項 → 会社法 第七百六十九条第三項 (Article 769, paragraph (3)), art-769/par-3 — https://japanlaw.org/en/companies-act/art-769/par-3 · https://japanlaw.org/l/417AC0000000086/art-769/par-3 - suppl-4181-10/art-93/par-2: 同法第七百七十三条第一項第一号 → 会社法 第七百七十三条第一項第一号 (Article 773, paragraph (1), item (i)), art-773/par-1/item-1 — https://japanlaw.org/en/companies-act/art-773/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-1 - suppl-4181-10/art-93/par-2: 同法第七百七十三条第一項第五号 → 会社法 第七百七十三条第一項第五号 (Article 773, paragraph (1), item (v)), art-773/par-1/item-5 — https://japanlaw.org/en/companies-act/art-773/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-5 - suppl-4181-10/art-93/par-2: 第七百七十四条第二項 → 会社法 第七百七十四条第二項 (Article 774, paragraph (2)), art-774/par-2 — https://japanlaw.org/en/companies-act/art-774/par-2 · https://japanlaw.org/l/417AC0000000086/art-774/par-2 ## Cited by 3 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四号ト（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第一条第一項第六号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-6/sub-2 - 租税特別措置法 附則第百一条第一項（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-4181-10/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-101/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-20261007T211206-459, 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