# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十一条 (Supplementary Provisions, Article 71) - 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: 第七十一条 (Supplementary Provisions, Article 71)（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-4281-15/art-71` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-71 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-71 - 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. --- ### 第七十一条（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 Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account caption: machine translation, not official suppl-4281-15/art-71 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-71 **第一項** 新租税特別措置法第三十七条の十一の三第四項の規定は、施行日以後に同条第三項第一号に規定する特定口座開設届出書の同号に規定する提出をする場合について適用し、施行日前に旧租税特別措置法第三十七条の十一の三第三項第一号に規定する特定口座開設届出書の同号に規定する提出をした場合については、なお従前の例による。 suppl-4281-15/art-71/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-71/par-1 The provisions of Article 37-11-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in paragraph (3), item (i) of that Article of a written notification for opening a specified account prescribed in that item is made on or after the Effective Date, and with regard to the case where the submission prescribed in Article 37-11-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation of a written notification for opening a specified account prescribed in that item was made before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-15/art-71/par-1: 新租税特別措置法第三十七条の十一の三第四項 → 租税特別措置法 第三十七条の十一の三第四項 (Article 37-11-3, paragraph (4)), art-37-11-3/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-4 - suppl-4281-15/art-71/par-1: 同条第三項第一号 → 租税特別措置法 第三十七条の十一の三第三項第一号 (Article 37-11-3, paragraph (3), item (i)), art-37-11-3/par-3/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-3/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-3/item-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-20261007T211206-572, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07