# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十八条 (Supplementary Provisions, Article 38) - 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: 第三十八条 (Supplementary Provisions, Article 38)（一般株式等に係る譲渡所得等の課税の特例に関する経過措置） — address `suppl-5081-12/art-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-38 - 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. --- ### 第三十八条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. on General Shares, etc. caption: machine translation, not official suppl-5081-12/art-38 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-38 **第一項** 新租税特別措置法第三十七条の十第三項（第八号ロに係る部分に限る。）の規定は、同項の居住者又は恒久的施設を有する非居住者が同号に規定する特定公社債以外の公社債の同号に規定する償還により施行日以後に交付を受けるべき金銭又は金銭以外の資産について適用する。 suppl-5081-12/art-38/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-38/par-1 The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (viii), (b)) apply to money or assets other than money that a resident or a nonresident with a permanent establishment referred to in that paragraph is to receive on or after the Effective Date through the redemption prescribed in that item of public and corporate bonds other than the specified public and corporate bonds prescribed in that item. machine translation, not official --- ## Cites - suppl-5081-12/art-38/par-1: 新租税特別措置法第三十七条の十第三項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3 - suppl-5081-12/art-38/par-1: 第八号 → 租税特別措置法 第三十七条の十第三項第八号 (Article 37-10, paragraph (3), item (viii)), art-37-10/par-3/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-37-10/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十四条第一項（利子所得の分離課税等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5081-12/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-24/par-1 --- ## 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-20261007T211206-662, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07