# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十二条 (Supplementary Provisions, Article 62) - 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: 第六十二条 (Supplementary Provisions, Article 62)（平成十三年九月三十日以前に取得した上場株式等の取得費の特例に関する経過措置） — address `suppl-4221-6/art-62` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-62 - 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. --- ### 第六十二条（平成十三年九月三十日以前に取得した上場株式等の取得費の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Acquisition Cost of Listed Shares, etc. Acquired on or before September 30, 2001 caption: machine translation, not official suppl-4221-6/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-62 **第一項** 個人が平成二十三年一月一日前に旧租税特別措置法第三十七条の十一の二第一項に規定する上場株式等の譲渡をした場合における当該上場株式等の譲渡による譲渡所得については、なお従前の例による。 suppl-4221-6/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-62/par-1 With regard to capital gains from the transfer of listed shares, etc. in the case where an individual made a transfer of listed shares, etc. prescribed in Article 37-11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation before January 1, 2011, the provisions then in force continue to govern. 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四号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-4/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-20261007T211206-504, 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