# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — address `suppl-4201-23/art-49` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-49 - 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. --- ### 第四十九条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc. caption: machine translation, not official suppl-4201-23/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-49 **第一項** 施行日から平成二十年十二月三十一日までの間は、旧租税特別措置法第三十七条の十四の三第四項第三号の規定は、なおその効力を有する。この場合において、同号中「上場株式等又は第三十七条の十四第一項に規定する特定上場株式等」とあるのは「上場株式等」と、「第三十七条の十一又は第三十七条の十四」とあるのは「同条」と、「第三十七条の十一第一項第五号及び第三十七条の十四第一項第四号中」とあるのは「同項第五号中」とする。 suppl-4201-23/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-49/par-1 During the period from the Effective Date to December 31, 2008, the provisions of Article 37-14-3, paragraph (4), item (iii) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "listed shares, etc. or specified listed shares, etc. prescribed in Article 37-14, paragraph (1)" in that item is deemed to be replaced with "listed shares, etc."; the phrase "Article 37-11 or Article 37-14" is deemed to be replaced with "that Article"; and the phrase "in Article 37-11, paragraph (1), item (v) and Article 37-14, paragraph (1), item (iv)" is deemed to be replaced with "in item (v) of that paragraph". machine translation, not official --- ## 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-20261007T211206-484, 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