# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十六条の二 (Article 66-2) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第六十六条の二 (Article 66-2)（不動産関連法人の上場株式に類するものの範囲） — address `art-66-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-66-2 - 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. --- ### 第六十六条の二（不動産関連法人の上場株式に類するものの範囲） — (Scope of Shares Similar to Listed Shares of Real Estate-Related Corporations) caption: Ministry of Justice translation — Japanese Law Translation Database System art-66-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2 · https://japanlaw.org/l/340M50000040011/art-66-2 **第一項** 令第二百八十一条第九項第一号（国内にある資産の譲渡により生ずる所得）に規定する金融商品取引所に上場されている株式又は出資に類するものとして財務省令で定めるものは、次に掲げるものとする。 art-66-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2/par-1 · https://japanlaw.org/l/340M50000040011/art-66-2/par-1 Shares to be specified by Ministry of Finance Order as being similar to shares or capital contributions listed on a financial instruments exchange, as prescribed in Article 281, paragraph (9), item (i) (Income Arising from the Transfer of Assets Located in Japan) of the Order, are as follows: machine translation, not official **一** 店頭売買登録銘柄（株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。以下この条において同じ。）で、金融商品取引法第二条第十三項（定義）に規定する認可金融商品取引業協会（次号において「認可金融商品取引業協会」という。）が、その定める規則に従い、その店頭売買につき、その売買価格を発表し、かつ、当該株式の発行法人に関する資料を公開するものとして登録したものをいう。）として登録された株式 art-66-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-66-2/par-1/item-1 shares registered as issues registered for over-the-counter trading (meaning shares (including capital contributions and units of investment prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this Article) that an authorized financial instruments firms association as prescribed in Article 2, paragraph (13) (Definitions) of the Financial Instruments and Exchange Act (referred to as an "authorized financial instruments firms association" in the following item) has registered, in accordance with the rules it has defined, as shares whose sales prices for over-the-counter trading are to be publicized and for which materials concerning the issuing corporation thereof are to be open to the public); Ministry of Justice translation — Japanese Law Translation Database System **二** 店頭管理銘柄株式（金融商品取引法第二条第十六項に規定する金融商品取引所への上場が廃止され、又は前号に規定する店頭売買登録銘柄としての登録が取り消された株式のうち、認可金融商品取引業協会が、その定める規則に従い指定したものをいう。） art-66-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-66-2/par-1/item-2 shares of over-the-counter controlled issues (meaning shares which have been delisted from a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or whose registration as issues registered for over-the-counter trading as prescribed in the preceding item has been canceled, and which have been designated by an authorized financial instruments firms association in accordance with the rules it has defined); Ministry of Justice translation — Japanese Law Translation Database System **三** 金融商品取引法第二条第八項第三号ロに規定する外国金融商品市場において売買されている株式 art-66-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-66-2/par-1/item-3 shares traded on a foreign financial instruments market as prescribed in Article 2, paragraph (8), item (iii), (b) of the Financial Instruments and Exchange Act. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-66-2/par-1: 令第二百八十一条第九項第一号 → e-Gov law 340CO0000000096, 第二百八十一条第九項第一号 (Article 281, paragraph (9), item (i)), art-281/par-9/item-1 — not held in this collection - art-66-2/par-1/item-1: この条 → 所得税法施行規則 第六十六条の二 (Article 66-2), art-66-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2 · https://japanlaw.org/l/340M50000040011/art-66-2 - art-66-2/par-1/item-1: 金融商品取引法第二条第十三項 → 金融商品取引法 第二条第十三項 (Article 2, paragraph (13)), art-2/par-13 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-13 · https://japanlaw.org/l/323AC0000000025/art-2/par-13 - art-66-2/par-1/item-1: 次号 → 所得税法施行規則 第六十六条の二第一項第二号 (Article 66-2, paragraph (1), item (ii)), art-66-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-66-2/par-1/item-2 - art-66-2/par-1/item-2: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-16 · https://japanlaw.org/l/323AC0000000025/art-2/par-16 - art-66-2/par-1/item-2: 前号 → 所得税法施行規則 第六十六条の二第一項第一号 (Article 66-2, paragraph (1), item (i)), art-66-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-66-2/par-1/item-1 - art-66-2/par-1/item-3: 金融商品取引法第二条第八項第三号 → 金融商品取引法 第二条第八項第三号 (Article 2, paragraph (8), item (iii)), art-2/par-8/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-8/item-3 · https://japanlaw.org/l/323AC0000000025/art-2/par-8/item-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第六十六条の二第一項第一号（不動産関連法人の上場株式に類するものの範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-66-2/par-1/item-1 - 所得税法施行規則 第六十六条の二第一項第二号（不動産関連法人の上場株式に類するものの範囲） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-66-2/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-040, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27