# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十条 (Supplementary Provisions, Article 30) - 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: 第三十条 (Supplementary Provisions, Article 30)（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置） — address `suppl-4211-13/art-30` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-30 - 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. --- ### 第三十条（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment Reports, etc. on Consideration for the Transfer of Shares, etc. caption: machine translation, not official suppl-4211-13/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-30 **第一項** 新租税特別措置法第三十八条第一項の規定は、施行日以後に行う同項に規定する支払又は交付について適用し、施行日前に行った旧租税特別措置法第三十八条第一項に規定する支払については、なお従前の例による。 suppl-4211-13/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-30/par-1 The provisions of Article 38, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to payments or deliveries prescribed in that paragraph that are made on or after the Effective Date, and the provisions then in force continue to govern payments prescribed in Article 38, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第三十八条第二項の規定は、施行日以後に同項に規定する支払を受ける同項に規定する株式等の譲渡の対価について適用し、施行日前に旧租税特別措置法第三十八条第二項に規定する支払を受けた同項に規定する株式等の譲渡の対価については、なお従前の例による。 suppl-4211-13/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-30/par-2 The provisions of Article 38, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to consideration for the transfer of shares, etc. prescribed in that paragraph for which payment prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern consideration for the transfer of shares, etc. prescribed in Article 38, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which payment prescribed in that paragraph was received before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第三十八条第三項の規定は、平成二十二年一月一日以後の同項に規定する上場投資信託等の終了若しくは一部の解約又は同項に規定する特定受益証券発行信託に係る信託の分割について適用する。 suppl-4211-13/art-30/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-30/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-30/par-3 The provisions of Article 38, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a listed investment trust, etc. prescribed in that paragraph, or a trust split pertaining to a specified trust that issues beneficiary certificates prescribed in that paragraph, that takes place on or after January 1, 2010. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-1/par-1/item-1/sub-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-20261007T211206-491, 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