# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（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） — address `suppl-4311-6/art-37` - 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-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37 - 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. --- ### 第三十七条（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） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts caption: machine translation, not official suppl-4311-6/art-37 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37 **第一項** 新租税特別措置法第三十七条の十四第五項（第一号に係る部分に限る。）の規定は、令和五年一月一日以後に開設される同号に規定する非課税口座について適用し、同日前に開設された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非課税口座については、なお従前の例による。 suppl-4311-6/art-37/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37/par-1 The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to a tax-exempt account prescribed in that item that is opened on or after January 1, 2023, and the provisions then in force continue to govern a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date. machine translation, not official **第二項** 新租税特別措置法第三十七条の十四第二十七項から第三十一項までの規定は、施行日以後に同条第二十七項に規定する出国をする同項の居住者又は恒久的施設を有する非居住者について適用する。 suppl-4311-6/art-37/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-37/par-2 The provisions of Article 37-14, paragraphs (27) through (31) of the New Act on Special Measures Concerning Taxation apply to a resident or a nonresident who has a permanent establishment referred to in paragraph (27) of that Article who becomes absent from Japan as prescribed in that paragraph on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4311-6/art-37/par-1: 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-4311-6/art-37/par-1: 新租税特別措置法第三十七条の十四第五項 → 租税特別措置法 第三十七条の十四第五項 (Article 37-14, paragraph (5)), art-37-14/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5 - suppl-4311-6/art-37/par-2: 新租税特別措置法第三十七条の十四第二十七項から第三十一項まで → 租税特別措置法 第三十七条の十四第二十五項 (Article 37-14, paragraph (25)), art-37-14/par-25 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-25 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-25 - suppl-4311-6/art-37/par-2: 新租税特別措置法第三十七条の十四第二十七項から第三十一項まで → 租税特別措置法 第三十七条の十四第二十四項 (Article 37-14, paragraph (24)), art-37-14/par-24 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-24 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-24 - suppl-4311-6/art-37/par-2: 新租税特別措置法第三十七条の十四第二十七項から第三十一項まで → 租税特別措置法 第三十七条の十四第二十七項 (Article 37-14, paragraph (27)), art-37-14/par-27 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-27 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-27 - suppl-4311-6/art-37/par-2: 新租税特別措置法第三十七条の十四第二十七項から第三十一項まで → 租税特別措置法 第三十七条の十四第二十三項 (Article 37-14, paragraph (23)), art-37-14/par-23 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-23 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-23 ## 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十一号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11/sub-2 --- ## 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