# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十四条 (Supplementary Provisions, Article 34) - 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: 第三十四条 (Supplementary Provisions, Article 34)（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-5051-3/art-34` - 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-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-34 - 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. --- ### 第三十四条（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-Amount Listed Shares, etc. in a Tax-Exempt Account caption: machine translation, not official suppl-5051-3/art-34 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-34 **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の居住者又は恒久的施設を有する非居住者が令和五年十二月三十一日において同号の金融商品取引業者等の営業所に開設している同号に規定する非課税口座に同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又は新租税特別措置法第三十七条の十四第五項第五号に規定する累積投資勘定を設定している場合には、当該居住者又は恒久的施設を有する非居住者（同日に当該金融商品取引業者等の営業所の長に租税特別措置法第三十七条の十四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者その他の政令で定める者を除く。）は令和六年一月一日において当該金融商品取引業者等と新租税特別措置法第三十七条の十四第五項第六号に規定する特定非課税累積投資契約を締結したものとみなして、新租税特別措置法第九条の八及び第三十七条の十四の規定を適用する。 suppl-5051-3/art-34/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-34/par-1 If a resident or a nonresident who has a permanent establishment as set forth in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation has set up, in the tax-exempt account prescribed in that item that the person has opened as of December 31, 2023 at the business office of the financial instruments business operator, etc. set forth in that item, a tax-exempt management account for that year prescribed in Article 37-14, paragraph (5), item (iii) of the Act on Special Measures Concerning Taxation or a cumulative investment account prescribed in Article 37-14, paragraph (5), item (v) of the New Act on Special Measures Concerning Taxation, that resident or nonresident who has a permanent establishment (excluding a person who has, on that date, submitted, as prescribed in Article 37-14, paragraph (16) of the Act on Special Measures Concerning Taxation, a written notification of closure of a tax-exempt account prescribed in that paragraph to the head of the business office of that financial instruments business operator, etc., and any other person specified by Cabinet Order) is deemed to have concluded a specified tax-exempt cumulative investment contract prescribed in Article 37-14, paragraph (5), item (vi) of the New Act on Special Measures Concerning Taxation with that financial instruments business operator, etc. on January 1, 2024, and the provisions of Articles 9-8 and 37-14 of the New Act on Special Measures Concerning Taxation apply. 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の金融商品取引業者等の営業所の長が施行日前に旧租税特別措置法第三十七条の十四第二十七項の規定による承認を受けた場合には、当該承認を施行日に受けた新租税特別措置法第三十七条の十四第三十項に規定する所轄税務署長の承認とみなして、同項の規定を適用する。 suppl-5051-3/art-34/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-34/par-2 If the head of the business office of a financial instruments business operator, etc. set forth in Article 37-14, paragraph (27) of the New Act on Special Measures Concerning Taxation has received approval under the provisions of Article 37-14, paragraph (27) of the Former Act on Special Measures Concerning Taxation before the Effective Date, that approval is deemed to be the approval of the competent district director prescribed in Article 37-14, paragraph (30) of the New Act on Special Measures Concerning Taxation received on the Effective Date, and the provisions of that paragraph apply. machine translation, not official --- ## Cites - suppl-5051-3/art-34/par-1: 新租税特別措置法第三十七条の十四第五項第一号 → 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-5051-3/art-34/par-1: 新租税特別措置法第三十七条の十四第五項第六号 → 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-5051-3/art-34/par-1: 第三十七条の十四 → 租税特別措置法 第三十七条の十四 (Article 37-14), art-37-14 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14 · https://japanlaw.org/l/332AC0000000026/art-37-14 - suppl-5051-3/art-34/par-1: 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三号 (Article 37-14, paragraph (5), item (iii)), art-37-14/par-5/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-3 - suppl-5051-3/art-34/par-1: 新租税特別措置法第三十七条の十四第五項第五号 → 租税特別措置法 第三十七条の十四第五項第五号 (Article 37-14, paragraph (5), item (v)), art-37-14/par-5/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-5 - suppl-5051-3/art-34/par-1: 租税特別措置法第三十七条の十四第十六項 → 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-5051-3/art-34/par-1: 新租税特別措置法第九条の八 → 租税特別措置法 第九条の八 (Article 9-8), art-9-8 — https://japanlaw.org/en/special-taxation-measures-act/art-9-8 · https://japanlaw.org/l/332AC0000000026/art-9-8 - suppl-5051-3/art-34/par-2: 新租税特別措置法第三十七条の十四第三十項 → 租税特別措置法 第三十七条の十四第三十一項 (Article 37-14, paragraph (31)), art-37-14/par-31 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-31 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-31 - suppl-5051-3/art-34/par-2: 新租税特別措置法第三十七条の十四第二十七項 → 租税特別措置法 第三十七条の十四第二十八項 (Article 37-14, paragraph (28)), art-37-14/par-28 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-28 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-28 --- ## 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