# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置） — address `suppl-4241-16/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-13 - 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. --- ### 第十三条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income, etc. Pertaining to Transfers, etc. of Listed Shares, etc. Held in a Specified Account caption: machine translation, not official suppl-4241-16/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-13 **第一項** 新租税特別措置法第三十七条の十一の三第八項の規定は、平成二十四年以後の各年において同条第七項の金融商品取引業者等に開設されていた同項の特定口座に係る同項の報告書について適用し、平成二十三年以前の各年において旧租税特別措置法第三十七条の十一の三第七項の金融商品取引業者等に開設されていた同項の特定口座に係る同項の報告書については、なお従前の例による。 suppl-4241-16/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4241-16/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-13/par-1 The provisions of Article 37-11-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to reports referred to in paragraph (7) of that Article pertaining to a specified account referred to in that paragraph that had been opened with a financial instruments business operator, etc. referred to in that paragraph in each year from 2012 onward, and the provisions then in force continue to govern reports referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to a specified account referred to in that paragraph that had been opened with a financial instruments business operator, etc. referred to in that paragraph in each year up to 2011. 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-20261007T211206-530, 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