# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十八条 (Supplementary Provisions, Article 48) - 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: 第四十八条 (Supplementary Provisions, Article 48)（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — address `suppl-4251-5/art-48` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-48 - 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. --- ### 第四十八条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account caption: machine translation, not official suppl-4251-5/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-48 **第一項** 新租税特別措置法第三十七条の十四第一項から第五項まで及び第十五項の規定は、平成二十六年一月一日以後に設定される同条第五項第一号に規定する非課税口座に係る同日以後の同条第一項に規定する非課税口座内上場株式等の譲渡及び同条第四項に規定する事由による同項の非課税口座内上場株式等の払出しについて適用する。 suppl-4251-5/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-48/par-1 The provisions of Article 37-14, paragraphs (1) through (5) and paragraph (15) of the New Act on Special Measures Concerning Taxation apply to transfers, made on or after January 1, 2014, of listed shares, etc. in a tax-exempt account prescribed in paragraph (1) of that Article pertaining to a tax-exempt account prescribed in paragraph (5), item (i) of that Article that is established on or after that date, and to withdrawals of listed shares, etc. in a tax-exempt account referred to in paragraph (4) of that Article due to the reasons prescribed in that paragraph. machine translation, not official **第二項** 新租税特別措置法第三十七条の十四第六項、第十項、第十二項及び第十三項の規定は、平成二十六年一月一日以後に同条第五項第一号に規定する非課税口座開設届出書の同号に規定する提出又は同条第六項の申請書の同項に規定する提出をする場合について適用する。 suppl-4251-5/art-48/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-48/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-48/par-2 The provisions of Article 37-14, paragraphs (6), (10), (12) and (13) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in paragraph (5), item (i) of that Article of a written notification of opening of a tax-exempt account prescribed in that item, or the submission prescribed in paragraph (6) of that Article of the written application referred to in that paragraph, is made on or after January 1, 2014. machine translation, not official **第三項** 平成二十六年一月一日から平成二十七年十二月三十一日までの間における新租税特別措置法第三十七条の十四の規定の適用については、同条第一項中「株式等（第三十七条の十第二項に規定する株式等をいう。第四項及び第五項において同じ。）であつて次に掲げるもの」とあるのは「第三十七条の十一の三第二項に規定する上場株式等」と、同条第三項中「上場株式等（第三十七条の十一第二項に規定する上場株式等をいう。）」とあるのは「株式等（第三十七条の十第二項に規定する株式等をいう。次項において同じ。）」と、同条第五項中「第一項各号に掲げる株式等をいう」とあるのは「第三十七条の十一の三第二項に規定する上場株式等をいう」とする。 suppl-4251-5/art-48/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-48/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-48/par-3 With regard to the application of the provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to December 31, 2015, the phrase "shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2); the same applies in paragraphs (4) and (5)) that are listed below" in paragraph (1) of that Article is deemed to be replaced with "listed shares, etc. prescribed in Article 37-11-3, paragraph (2)", the phrase "listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2))" in paragraph (3) of that Article with "shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2); the same applies in the following paragraph)", and the phrase "meaning shares, etc. listed in the items of paragraph (1)" in paragraph (5) of that Article with "meaning listed shares, etc. prescribed in Article 37-11-3, paragraph (2)". 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三号イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-3/sub-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-20261007T211206-540, 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