# 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-4251-5/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-4251-5/art-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/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-4251-5/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-49 **第一項** 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三第四項第一号の規定の適用については、同号中「上場株式等」とあるのは「第三十七条の十二の二第二項又は第七項に規定する上場株式等」と、「第三十七条の十二の二」とあるのは「同条」と、「又は第三十七条の十一第四項各号」とあるのは「第三十七条の十第三項又は第四項各号」と、「若しくは第三十七条の十一第四項各号」とあるのは「第三十七条の十第三項若しくは第四項各号」と、「同条第六項」とあるのは「同条第七項」とする。 suppl-4251-5/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-49/par-1 With regard to the application of the provisions of Article 37-14-3, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2014 to December 31, 2015, the phrase "listed shares, etc." in that item is deemed to be replaced with "listed shares, etc. prescribed in Article 37-12-2, paragraph (2) or (7)", the phrase "Article 37-12-2" with "that Article", the phrase "又は" (or) "the items of Article 37-11, paragraph (4)" with "Article 37-10, paragraph (3)" "又は" (or) "the items of paragraph (4) of that Article", the phrase "若しくは" (or, joining a smaller group of alternatives) "the items of Article 37-11, paragraph (4)" with "Article 37-10, paragraph (3)" "若しくは" (or, joining a smaller group of alternatives) "the items of paragraph (4) of that Article", and the phrase "paragraph (6) of that Article" with "paragraph (7) of that Article". 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-012, 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