# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十一条 (Supplementary Provisions, Article 61) - 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: 第六十一条 (Supplementary Provisions, Article 61)（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等） — address `suppl-4261-10/art-61` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61 - 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. --- ### 第六十一条（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等） — Transitional Measures, etc. Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account caption: machine translation, not official suppl-4261-10/art-61 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61 **第一項** 新租税特別措置法第三十七条の十四第五項及び第十四項から第二十二項までの規定は、平成二十七年一月一日以後に提出する同条第十四項に規定する金融商品取引業者等変更届出書又は同条第十七項に規定する非課税口座廃止届出書について適用する。 suppl-4261-10/art-61/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-1 The provisions of Article 37-14, paragraph (5) and paragraphs (14) through (22) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. prescribed in paragraph (14) of that Article or a written notification of closure of a tax-exempt account prescribed in paragraph (17) of that Article that is submitted on or after January 1, 2015. machine translation, not official **第二項** 平成二十七年一月一日から平成二十八年三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第五項第四号及び第五号、第十四項、第十六項、第十七項並びに第十九項から第二十二項までの規定の適用については、これらの規定中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。 suppl-4261-10/art-61/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-2 With regard to the application of the provisions of Article 37-14, paragraph (5), items (iv) and (v), paragraph (14), paragraph (16), paragraph (17) and paragraphs (19) through (22) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2015 to March 31, 2016, the phrase "a permanent establishment" in those provisions is deemed to be replaced with "a permanent establishment in Japan". machine translation, not official **第三項** 新租税特別措置法第三十七条の十四第二十三項の規定は、平成二十七年一月一日以後に提供する同項に規定する提供事項について適用する。 suppl-4261-10/art-61/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-3 The provisions of Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation apply to matters to be provided prescribed in that paragraph that are provided on or after January 1, 2015. machine translation, not official **第四項** 旧租税特別措置法第三十七条の十四第五項第一号に規定する金融商品取引業者等の営業所の長が、施行日から平成二十六年十二月三十一日までの間に同条第九項又は第十三項に規定する所轄税務署長（以下この項において「所轄税務署長」という。）に対しこれらの規定により提供すべきこととされている事項（以下この項において「提供事項」という。）の提供をする場合において、政令で定めるところにより所轄税務署長の承認を受けたときは、当該金融商品取引業者等の営業所の長は、これらの規定にかかわらず、同条第九項各号に掲げる方法のいずれかの方法により、当該提供事項を財務省令で定める税務署長に提供することができる。この場合において、当該金融商品取引業者等の営業所の長は、当該提供事項を所轄税務署長に提供したものとみなして、旧租税特別措置法第九条の八及び第三十七条の十四の規定を適用する。 suppl-4261-10/art-61/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-4 If the head of a business office of a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation provides, during the period from the Effective Date to December 31, 2014, the matters required to be provided pursuant to the provisions of paragraph (9) or (13) of that Article (referred to as "matters to be provided" in this paragraph) to the competent district director prescribed in those provisions (referred to as the "competent district director" in this paragraph) and has obtained the approval of the competent district director as specified by Cabinet Order, the head of the business office of that financial instruments business operator, etc. may, notwithstanding those provisions, provide those matters to be provided to the district director specified by Order of the Ministry of Finance by any of the methods listed in the items of paragraph (9) of that Article. In this case, the head of the business office of that financial instruments business operator, etc. is deemed to have provided those matters to be provided to the competent district director, and the provisions of Article 9-8 and Article 37-14 of the Former Act on Special Measures Concerning Taxation apply. machine translation, not official **第五項** 前項に規定する金融商品取引業者等の営業所の長が同項の規定による承認を受けた場合には、当該承認を平成二十七年一月一日に受けた新租税特別措置法第三十七条の十四第二十三項に規定する所轄税務署長の承認とみなして、同項の規定を適用する。 suppl-4261-10/art-61/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-5 If the head of a business office of a financial instruments business operator, etc. prescribed in the preceding paragraph has obtained the approval under the provisions of that paragraph, that approval is deemed to be the approval of the competent district director prescribed in Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation obtained on January 1, 2015, and the provisions of that paragraph apply. machine translation, not official **第六項** 平成二十七年一月一日前に非課税口座を廃止した旧租税特別措置法第三十七条の十四第五項第一号の居住者又は国内に恒久的施設を有する非居住者に係る新租税特別措置法第三十七条の十四第十九項から第二十二項までの規定の適用に関し必要な事項は、政令で定める。 suppl-4261-10/art-61/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-6 Necessary matters concerning the application of the provisions of Article 37-14, paragraphs (19) through (22) of the New Act on Special Measures Concerning Taxation to a resident or a nonresident with a permanent establishment in Japan referred to in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation who closed a tax-exempt account before January 1, 2015 are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4261-10/art-61/par-4: この項 → 租税特別措置法 附則第六十一条第四項 (Supplementary Provisions, Article 61, paragraph (4)), suppl-4261-10/art-61/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-4 - suppl-4261-10/art-61/par-5: 前項 → 租税特別措置法 附則第六十一条第四項 (Supplementary Provisions, Article 61, paragraph (4)), suppl-4261-10/art-61/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-2/sub-2 - 租税特別措置法 附則第六十一条第四項（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等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-4 - 租税特別措置法 附則第六十一条第五項（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等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-61/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-61/par-5 --- ## 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-20261007T211206-550, 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