# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十一条 (Supplementary Provisions, Article 31) - 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: 第三十一条 (Supplementary Provisions, Article 31)（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — address `suppl-5051-3/art-31` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-31 - 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. --- ### 第三十一条（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options Granted to Specified Directors, etc. caption: machine translation, not official suppl-5051-3/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-31 **第一項** 新租税特別措置法第二十九条の二（第一項第一号に係る部分に限る。）の規定は、同項に規定する取締役等又は特定従事者が施行日以後に行われる同項に規定する付与決議に基づき締結される同項の契約により与えられる同項に規定する特定新株予約権に係る株式について適用し、旧租税特別措置法第二十九条の二第一項に規定する取締役等又は特定従事者が施行日前に行われた同項に規定する付与決議に基づき締結された同項の契約により与えられる同項に規定する特定新株予約権に係る株式については、なお従前の例による。 suppl-5051-3/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-31/par-1 The provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (i)) apply to shares pertaining to specified share options prescribed in that paragraph that are granted to a director, etc. or a specified engaged person prescribed in that paragraph under a contract set forth in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted on or after the Effective Date, and the provisions then in force continue to govern shares pertaining to specified share options prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are granted to a director, etc. or a specified engaged person prescribed in that paragraph under a contract set forth in that paragraph concluded based on a grant resolution prescribed in that paragraph adopted before the Effective Date. machine translation, not official --- ## Cites - suppl-5051-3/art-31/par-1: 第一項第一号 → 租税特別措置法 第二十九条の二第一項第一号 (Article 29-2, paragraph (1), item (i)), art-29-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1/item-1 - suppl-5051-3/art-31/par-1: 同項 → 租税特別措置法 第二十九条の二第一項 (Article 29-2, paragraph (1)), art-29-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1 - suppl-5051-3/art-31/par-1: 新租税特別措置法第二十九条の二 → 租税特別措置法 第二十九条の二 (Article 29-2), art-29-2 — https://japanlaw.org/en/special-taxation-measures-act/art-29-2 · https://japanlaw.org/l/332AC0000000026/art-29-2 --- ## 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-20261007T211206-643, 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