# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十三条 (Supplementary Provisions, Article 73) - 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: 第七十三条 (Supplementary Provisions, Article 73)（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等に関する経過措置） — address `suppl-4281-15/art-73` - 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-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73 - 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. --- ### 第七十三条（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等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts caption: machine translation, not official suppl-4281-15/art-73 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73 **第一項** 新租税特別措置法第三十七条の十四第六項の規定は、施行日以後に同項各号に定める書類の同項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十四第六項の申請書の同項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-73/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-1 The provisions of Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in that paragraph of the documents specified in the items of that paragraph is made on or after the Effective Date, and with regard to the case where the submission prescribed in Article 37-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation of the written application referred to in that paragraph was made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十九年分の新租税特別措置法第三十七条の十四第五項第二号に規定する非課税管理勘定が設定されている同項第一号に規定する非課税口座を平成二十九年十月一日において開設している同号の居住者又は恒久的施設を有する非居住者で、同日においてその者の行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項に規定する個人番号を当該非課税口座が開設されている同号に規定する金融商品取引業者等の営業所（同号に規定する営業所をいう。）の長に告知をしているものは、同日に当該金融商品取引業者等の営業所の長に対し、新租税特別措置法第三十七条の十四第六項第二号に掲げる場合に該当して同号に定める申請書を提出したものとみなす。 suppl-4281-15/art-73/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-2 A resident or nonresident with a permanent establishment referred to in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation who, as of October 1, 2017, has opened a tax-exempt account prescribed in that item in which a tax-exempt management account for 2017 prescribed in item (ii) of that paragraph has been established, and who, as of that date, has notified the head of the business office (meaning the business office prescribed in item (i) of that paragraph) of the financial instruments business operator, etc. prescribed in that item at which that tax-exempt account has been opened of the person's individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, is deemed to have submitted, on that date, to the head of the business office of that financial instruments business operator, etc., the written application specified in Article 37-14, paragraph (6), item (ii) of the New Act on Special Measures Concerning Taxation as falling under the case listed in that item. machine translation, not official **第三項** 前項の居住者又は恒久的施設を有する非居住者から同項の金融商品取引業者等の営業所の長に対し、平成二十九年九月三十日までに、同項の規定の適用を受けない旨その他財務省令で定める事項を記載した書類の提出があった場合には、当該居住者又は恒久的施設を有する非居住者については、同項の規定は、適用しない。 suppl-4281-15/art-73/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-3 If there has been a submission, by the resident or nonresident with a permanent establishment referred to in the preceding paragraph to the head of the business office of the financial instruments business operator, etc. referred to in that paragraph, by September 30, 2017, of a document stating that the person will not receive the application of the provisions of that paragraph and other matters specified by Order of the Ministry of Finance, the provisions of that paragraph do not apply to that resident or nonresident with a permanent establishment. machine translation, not official **第四項** 第二項の金融商品取引業者等の営業所の長は、同項の規定の適用があった者又は同項の規定の適用があると見込まれる者に対し、平成二十九年十月十五日までに、同項の規定の適用があった旨又は同項の規定の適用があると見込まれる旨の通知をしなければならない。 suppl-4281-15/art-73/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-4 The head of the business office of the financial instruments business operator, etc. referred to in paragraph (2) must notify a person to whom the provisions of that paragraph have applied or a person to whom the provisions of that paragraph are expected to apply, by October 15, 2017, that the provisions of that paragraph have applied or that the provisions of that paragraph are expected to apply. machine translation, not official **第五項** 平成二十九年分の租税特別措置法第三十七条の十四第五項第三号に規定する非課税管理勘定が設定されている同項第一号に規定する非課税口座を令和三年四月一日において開設している同号の居住者又は恒久的施設を有する非居住者で、同日前にその者の行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項に規定する個人番号（以下この項及び次項において「個人番号」という。）を当該非課税口座が開設されている租税特別措置法第三十七条の十四第一項に規定する金融商品取引業者等の営業所（同項に規定する営業所をいう。以下この項及び次項において同じ。）の長に告知をしていないものが当該金融商品取引業者等の営業所の長に対して同日から同年十二月三十一日までの間に同号に規定する提出をした同号に規定する非課税口座開設届出書については、当該金融商品取引業者等の営業所の長は、同条第九項の規定にかかわらず、これを受理することができる。ただし、同条第八項の告知を受けたものと異なる氏名、生年月日、同項に規定する住所及び個人番号が記載されている当該非課税口座開設届出書については、この限りでない。 suppl-4281-15/art-73/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-5 With regard to a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that item was made to the head of the business office of the financial instruments business operator, etc., during the period from April 1, 2021 to December 31 of that year, by a resident or nonresident with a permanent establishment referred to in that item who, as of April 1, 2021, has opened a tax-exempt account prescribed in that item in which a tax-exempt management account for 2017 prescribed in item (iii) of that paragraph has been established and who, before that date, has not notified the head of the business office (meaning the business office prescribed in Article 37-14, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and the following paragraph) of the financial instruments business operator, etc. prescribed in that paragraph at which that tax-exempt account has been opened of the person's individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (hereinafter referred to as the "individual number" in this paragraph and the following paragraph), the head of the business office of that financial instruments business operator, etc. may accept it, notwithstanding the provisions of paragraph (9) of that Article; provided, however, that this does not apply to a written notification of opening of a tax-exempt account in which a name, date of birth, domicile prescribed in paragraph (8) of that Article and individual number different from those of which notice was given under that paragraph are stated. machine translation, not official **第六項** 平成二十九年分の租税特別措置法第三十七条の十四第五項第三号に規定する非課税管理勘定が設定されている同項第一号に規定する非課税口座を令和三年十二月三十一日において開設している同号の居住者又は恒久的施設を有する非居住者で、同日においてその者の個人番号を当該非課税口座が開設されている同条第一項に規定する金融商品取引業者等の営業所の長に告知をしていないものは、令和四年一月一日に当該金融商品取引業者等の営業所の長に対し、同条第十六項に規定する非課税口座廃止届出書の同項に規定する提出をしたものとみなして、同条第十七項及び第十八項の規定を適用する。 suppl-4281-15/art-73/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-6 A resident or nonresident with a permanent establishment referred to in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation who, as of December 31, 2021, has opened a tax-exempt account prescribed in that item in which a tax-exempt management account for 2017 prescribed in item (iii) of that paragraph has been established, and who, as of that date, has not notified the head of the business office of the financial instruments business operator, etc. prescribed in paragraph (1) of that Article at which that tax-exempt account has been opened of the person's individual number, is deemed to have made, on January 1, 2022, to the head of the business office of that financial instruments business operator, etc., the submission prescribed in paragraph (16) of that Article of a written notification of closure of a tax-exempt account prescribed in that paragraph, and the provisions of paragraphs (17) and (18) of that Article apply. machine translation, not official **第七項** 新租税特別措置法第三十七条の十四の二第十二項の規定は、施行日以後に同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し、施行日前に旧租税特別措置法第三十七条の十四の二第十二項の申請書の同項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-73/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-7 The provisions of Article 37-14-2, paragraph (12) of the New Act on Special Measures Concerning Taxation apply in the case where the submission prescribed in that paragraph of the written application referred to in that paragraph is made on or after the Effective Date, and with regard to the case where the submission prescribed in Article 37-14-2, paragraph (12) of the Former Act on Special Measures Concerning Taxation of the written application referred to in that paragraph was made before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-15/art-73/par-1: 新租税特別措置法第三十七条の十四第六項 → 租税特別措置法 第三十七条の十四第六項 (Article 37-14, paragraph (6)), art-37-14/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-6 - suppl-4281-15/art-73/par-2: 新租税特別措置法第三十七条の十四第五項第二号 → 租税特別措置法 第三十七条の十四第五項第二号 (Article 37-14, paragraph (5), item (ii)), art-37-14/par-5/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-2 - suppl-4281-15/art-73/par-2: 同項第一号 → 租税特別措置法 第三十七条の十四第五項第一号 (Article 37-14, paragraph (5), item (i)), art-37-14/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1 - suppl-4281-15/art-73/par-2: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/en/my-number-act/art-2/par-5 · https://japanlaw.org/l/425AC0000000027/art-2/par-5 - suppl-4281-15/art-73/par-3: 前項 → 租税特別措置法 附則第七十三条第二項 (Supplementary Provisions, Article 73, paragraph (2)), suppl-4281-15/art-73/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-2 - suppl-4281-15/art-73/par-4: 第二項 → 租税特別措置法 附則第七十三条第二項 (Supplementary Provisions, Article 73, paragraph (2)), suppl-4281-15/art-73/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-2 - suppl-4281-15/art-73/par-5: 租税特別措置法第三十七条の十四第五項第三号 → 租税特別措置法 第三十七条の十四第五項第六号 (Article 37-14, paragraph (5), item (vi)), art-37-14/par-5/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6 - suppl-4281-15/art-73/par-5: 同項第一号 → 租税特別措置法 第三十七条の十四第五項第一号 (Article 37-14, paragraph (5), item (i)), art-37-14/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1 - suppl-4281-15/art-73/par-5: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/en/my-number-act/art-2/par-5 · https://japanlaw.org/l/425AC0000000027/art-2/par-5 - suppl-4281-15/art-73/par-5: この項 → 租税特別措置法 附則第七十三条第五項 (Supplementary Provisions, Article 73, paragraph (5)), suppl-4281-15/art-73/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-5 - suppl-4281-15/art-73/par-5: 次項 → 租税特別措置法 附則第七十三条第六項 (Supplementary Provisions, Article 73, paragraph (6)), suppl-4281-15/art-73/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-6 - suppl-4281-15/art-73/par-5: 租税特別措置法第三十七条の十四第一項 → 租税特別措置法 第三十七条の十四第一項 (Article 37-14, paragraph (1)), art-37-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1 - suppl-4281-15/art-73/par-5: 同条第九項 → 租税特別措置法 第三十七条の十四第九項 (Article 37-14, paragraph (9)), art-37-14/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-9 - suppl-4281-15/art-73/par-5: 同条第八項 → 租税特別措置法 第三十七条の十四第八項 (Article 37-14, paragraph (8)), art-37-14/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-8 - suppl-4281-15/art-73/par-6: 租税特別措置法第三十七条の十四第五項第三号 → 租税特別措置法 第三十七条の十四第五項第六号 (Article 37-14, paragraph (5), item (vi)), art-37-14/par-5/item-6 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6 - suppl-4281-15/art-73/par-6: 同項第一号 → 租税特別措置法 第三十七条の十四第五項第一号 (Article 37-14, paragraph (5), item (i)), art-37-14/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1 - suppl-4281-15/art-73/par-6: 同条第一項 → 租税特別措置法 第三十七条の十四第一項 (Article 37-14, paragraph (1)), art-37-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1 - suppl-4281-15/art-73/par-6: 同条第十六項 → 租税特別措置法 第三十七条の十四第十五項 (Article 37-14, paragraph (15)), art-37-14/par-15 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-15 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-15 - suppl-4281-15/art-73/par-6: 同条第十七項 → 租税特別措置法 第三十七条の十四第十六項 (Article 37-14, paragraph (16)), art-37-14/par-16 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-16 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-16 - suppl-4281-15/art-73/par-6: 第十八項 → 租税特別措置法 第三十七条の十四第十七項 (Article 37-14, paragraph (17)), art-37-14/par-17 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-17 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-17 - suppl-4281-15/art-73/par-7: 新租税特別措置法第三十七条の十四の二第十二項 → 租税特別措置法 第三十七条の十四の二第十二項 (Article 37-14-2, paragraph (12)), art-37-14-2/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-12 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第七十三条第三項（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等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-3 - 租税特別措置法 附則第七十三条第四項（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等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/par-4 - 租税特別措置法 附則第七十三条第五項（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等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4281-15/art-73/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-73/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-20261007T211206-572, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-573, 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