# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十四条 (Supplementary Provisions, Article 74) - 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: 第七十四条 (Supplementary Provisions, Article 74)（特定新規中小会社が発行した株式を取得した場合の課税の特例に関する経過措置） — address `suppl-5021-8/art-74` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-74 - 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. --- ### 第七十四条（特定新規中小会社が発行した株式を取得した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Shares Issued by a Specified New Small and Medium-Sized Company Are Acquired caption: machine translation, not official suppl-5021-8/art-74 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-74 **第一項** 新租税特別措置法第四十一条の十九（第一項第二号に係る部分を除く。）の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。 suppl-5021-8/art-74/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-74/par-1 The provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (1), item (ii)) apply to income tax for 2021 and subsequent years, and the provisions then in force continue to govern income tax for 2020 and prior years. machine translation, not official **第二項** 新租税特別措置法第四十一条の十九（第一項第二号に係る部分に限る。）の規定は、個人が施行日以後に払込みにより取得をする同号に定める特定新規株式について適用する。 suppl-5021-8/art-74/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-74/par-2 The provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (ii)) apply to specified new shares specified in that item that an individual acquires by payment on or after the Effective Date. machine translation, not official **第三項** 第一項の規定にかかわらず、居住者又は恒久的施設を有する非居住者が、内国法人のうち、沖縄振興特別措置法（平成十四年法律第十四号）第五十七条の二第一項に規定する指定会社で平成二十六年四月一日から令和三年三月三十一日までの間に同項の規定による指定を受けたものにより発行される株式を同年一月一日以後に払込みにより取得をし、かつ、当該株式をその年十二月三十一日（その者が年の中途において死亡し、又は所得税法第二条第一項第四十二号に規定する出国をした場合には、その死亡又は出国の時）において有する場合における新租税特別措置法第四十一条の十九の規定の適用については、同条第一項中「八百万円」とあるのは、「千万円」とする。 suppl-5021-8/art-74/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-74/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-74/par-3 Notwithstanding the provisions of paragraph (1), with regard to the application of the provisions of Article 41-19 of the New Act on Special Measures Concerning Taxation in the case where a resident or a nonresident who has a permanent establishment acquires by payment, on or after January 1, 2021, shares issued by a domestic corporation that is a designated company prescribed in Article 57-2, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002) and that received the designation under that paragraph during the period from April 1, 2014 to March 31, 2021, and holds those shares on December 31 of that year (or, if the person dies or makes a departure from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act during the year, at the time of that death or departure), the phrase "8,000,000 yen" in paragraph (1) of that Article is deemed to be replaced with "10,000,000 yen". machine translation, not official --- ## Cites - suppl-5021-8/art-74/par-1: 第一項第二号 → 租税特別措置法 第四十一条の十八の四第一項第二号 (Article 41-18-4, paragraph (1), item (ii)), art-41-18-4/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-2 - suppl-5021-8/art-74/par-1: 新租税特別措置法第四十一条の十九 → 租税特別措置法 第四十一条の十八の四 (Article 41-18-4), art-41-18-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-4 - suppl-5021-8/art-74/par-2: 第一項第二号 → 租税特別措置法 第四十一条の十八の四第一項第二号 (Article 41-18-4, paragraph (1), item (ii)), art-41-18-4/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-2 - suppl-5021-8/art-74/par-2: 新租税特別措置法第四十一条の十九 → 租税特別措置法 第四十一条の十八の四 (Article 41-18-4), art-41-18-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-4 - suppl-5021-8/art-74/par-3: 沖縄振興特別措置法（平成十四年法律第十四号）第五十七条の二第一項 → e-Gov law 414AC0000000014, 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — not held in this collection - suppl-5021-8/art-74/par-3: 所得税法第二条第一項第四十二号 → 所得税法 第二条第一項第四十二号 (Article 2, paragraph (1), item (xlii)), art-2/par-1/item-42 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-42 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-42 - suppl-5021-8/art-74/par-3: 第一項 → 租税特別措置法 附則第七十四条第一項 (Supplementary Provisions, Article 74, paragraph (1)), suppl-5021-8/art-74/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-74/par-1 - suppl-5021-8/art-74/par-3: 同条第一項 → 租税特別措置法 第四十一条の十八の四第一項 (Article 41-18-4, paragraph (1)), art-41-18-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1 - suppl-5021-8/art-74/par-3: 新租税特別措置法第四十一条の十九 → 租税特別措置法 第四十一条の十八の四 (Article 41-18-4), art-41-18-4 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-2/sub-2 - 租税特別措置法 附則第七十四条第三項（特定新規中小会社が発行した株式を取得した場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-74/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-74/par-3 --- ## 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-20261007T211206-615, 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