# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十六条 (Supplementary Provisions, Article 36)

- 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: 第三十六条 (Supplementary Provisions, Article 36)（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置） — address `suppl-4311-6/art-36`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-36
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-36
- 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.

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### 第三十六条（特定中小会社が発行した株式の取得に要した金額の控除等に関する経過措置） — Transitional Measures Concerning Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium Sized Companies, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4311-6/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-36</sup>

**第一項**  個人が施行日前に払込みにより取得をした旧租税特別措置法第三十七条の十三第一項第三号に定める特定株式に係る同条及び旧租税特別措置法第三十七条の十三の二の規定の適用については、なお従前の例による。
<sup>suppl-4311-6/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-36/par-1</sup>
With regard to the application of the provisions of Article 37-13 of the Former Act on Special Measures Concerning Taxation and Article 37-13-2 of the Former Act on Special Measures Concerning Taxation with respect to specified shares specified in Article 37-13, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired through payment before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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-20261007T211206-606, 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