# 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)（合併等により外国親法人株式の交付を受ける場合の課税の特例に関する経過措置） — address `suppl-4261-10/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-4261-10/art-62
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/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
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site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第六十二条（合併等により外国親法人株式の交付を受ける場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation Due to a Merger, etc.
caption: machine translation, not official
suppl-4261-10/art-62 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-62
**第一項** 新租税特別措置法第三十七条の十四の三の規定は、非居住者が平成二十九年一月一日以後に同条第一項に規定する外国合併親法人株式、同条第二項に規定する外国分割承継親法人株式又は同条第三項に規定する外国株式交換完全支配親法人株式の交付を受ける場合について適用する。
suppl-4261-10/art-62/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-62/par-1
The provisions of Article 37-14-3 of the New Act on Special Measures Concerning Taxation apply in the case where a nonresident receives, on or after January 1, 2017, shares of a foreign parent corporation of a merging corporation prescribed in paragraph (1) of that Article, shares of a foreign parent corporation of a successor corporation in a company split prescribed in paragraph (2) of that Article, or shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (3) of that Article.
machine translation, not official
**第二項** 非居住者が平成二十八年十二月三十一日以前に旧租税特別措置法第三十七条の十四の三第一項に規定する外国合併親法人株式、同条第二項に規定する外国分割承継親法人株式又は同条第三項に規定する外国株式交換完全支配親法人株式の交付を受ける場合については、同条の規定は、なおその効力を有する。この場合において、同条第七項中「所得税法」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法」と、「第一項中「除く。）」とあるのは「除き、当該非居住者の同法第百六十四条第一項第四号イ」とあるのは「第一項中「除く。）」とあるのは「除き、当該非居住者の所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法（次項において「旧所得税法」という。）第百六十四条第一項第四号イ」と、「第二項中「除く。）」とあるのは「除き、当該非居住者の同法第百六十四条第一項第四号イ」とあるのは「第二項中「除く。）」とあるのは「除き、当該非居住者の旧所得税法第百六十四条第一項第四号イ」とする。
suppl-4261-10/art-62/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-62/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-62/par-2
In the case where a nonresident receives, on or before December 31, 2016, shares of a foreign parent corporation of a merging corporation prescribed in Article 37-14-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, shares of a foreign parent corporation of a successor corporation in a company split prescribed in paragraph (2) of that Article, or shares of a foreign corporation fully controlling the parent in a share exchange prescribed in paragraph (3) of that Article, the provisions of that Article remain in force. In this case, in paragraph (7) of that Article, the phrase "Income Tax Act" is deemed to be replaced with "Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)"; the phrase "the phrase 'excluding)' in paragraph (1) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of that Act'" is deemed to be replaced with "the phrase 'excluding)' in paragraph (1) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the "Former Income Tax Act" in the following paragraph)'"; and the phrase "the phrase 'excluding)' in paragraph (2) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of that Act'" is deemed to be replaced with "the phrase 'excluding)' in paragraph (2) is deemed to be replaced with 'excluding; and of that nonresident, Article 164, paragraph (1), item (iv), (a) of the Former Income Tax Act'".
machine translation, not official
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## Cites
- suppl-4261-10/art-62/par-2: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条 → e-Gov law 426AC0000000010, 第一条 (Article 1), art-1 — not held in this collection
## 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六号ト（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-6/sub-2
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## 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-20261007T211206-551, 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