# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条の十一の五 (Article 37-11-5) - 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: 第三十七条の十一の五 (Article 37-11-5)（確定申告を要しない上場株式等の譲渡による所得） — address `art-37-11-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-37-11-5 - 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. --- ### 第三十七条の十一の五（確定申告を要しない上場株式等の譲渡による所得） — Income from Transfers of Listed Shares, etc. for Which No Final Return Is Required caption: machine translation, not official art-37-11-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5 · https://japanlaw.org/l/332AC0000000026/art-37-11-5 **第一項** その年分の所得税に係る源泉徴収選択口座を有する居住者又は恒久的施設を有する非居住者で、当該源泉徴収選択口座につき次の各号に掲げる金額を有するものは、その年分の所得税については、第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額若しくは第三十七条の十二の二第二項若しくは第六項に規定する上場株式等に係る譲渡損失の金額又は所得税法第百二十一条第一項（同法第百六十六条において準用する場合を含む。）に規定する給与所得及び退職所得以外の所得金額若しくは同法第百二十一条第三項（同法第百六十六条において準用する場合を含む。）に規定する公的年金等に係る雑所得以外の所得金額の計算上当該各号に掲げる金額（当該各号に掲げる金額が同一の源泉徴収選択口座に係るものである場合には、当該源泉徴収選択口座については、第一号に掲げる金額及び第二号に掲げる金額）を除外したところにより、同法第百二十条から第百二十七条まで（これらの規定を同法第百六十六条において準用する場合を含む。）及び第三十七条の十二の二第九項（第三十七条の十三の三第十項において準用する場合を含む。）において準用する同法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定を適用することができる。 art-37-11-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1 A resident or a nonresident who has a permanent establishment who holds a withholding-selected account pertaining to income tax for a given year and has the amounts listed in the following items with respect to that withholding-selected account may, with respect to income tax for that year, apply the provisions of Articles 120 through 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) and of Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)), by excluding the amounts listed in those items (where the amounts listed in those items pertain to the same withholding-selected account, for that withholding-selected account, the amount listed in item (i) and the amount listed in item (ii)) from the calculation of the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) or the amount of capital losses on listed shares, etc. prescribed in Article 37-12-2, paragraph (2) or (6), or of the amount of income other than employment income and retirement income prescribed in Article 121, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) or the amount of income other than miscellaneous income pertaining to public pensions, etc. prescribed in Article 121, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act): machine translation, not official **一** その年中にした源泉徴収選択口座（その者が源泉徴収選択口座を二以上有する場合には、それぞれの源泉徴収選択口座。次号において同じ。）に係る特定口座内保管上場株式等の譲渡につき第三十七条の十一の三第一項の規定に基づいて計算された当該特定口座内保管上場株式等の譲渡による事業所得の金額、譲渡所得の金額及び雑所得の金額並びにこれらの所得の金額の計算上生じた損失の金額 art-37-11-5/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1/item-1 the amount of business income, the amount of capital gains and the amount of miscellaneous income from transfers of listed shares, etc. held in a specified account pertaining to a withholding-selected account (where the person holds two or more withholding-selected accounts, each of them; the same applies in the following item) made during that year, calculated under the provisions of Article 37-11-3, paragraph (1) with respect to those transfers, and the amount of losses arising in the calculation of the amount of that income; machine translation, not official **二** その年中に源泉徴収選択口座において処理された差金決済に係る第三十七条の十一の三第二項に規定する信用取引等に係る上場株式等の譲渡につき同項の規定により計算された当該信用取引等に係る上場株式等の譲渡による事業所得の金額及び雑所得の金額並びにこれらの所得の金額の計算上生じた損失の金額 art-37-11-5/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1/item-2 the amount of business income and the amount of miscellaneous income from transfers of listed shares, etc. through margin transactions, etc. prescribed in Article 37-11-3, paragraph (2) pertaining to cash settlements processed in a withholding-selected account during that year, calculated under the provisions of that paragraph with respect to those transfers, and the amount of losses arising in the calculation of the amount of that income. machine translation, not official **第二項** 前項に規定する居住者又は恒久的施設を有する非居住者のその年分の所得税について国税通則法第二十五条の規定による決定（当該決定に係る同法第二十四条又は第二十六条の規定による更正を含む。）をする場合におけるこれらの規定の適用については、同項各号に掲げる金額は、これらの条に規定する課税標準等には含まれないものとする。 art-37-11-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-2 Where a determination under Article 25 of the Act on General Rules for National Taxes (including a reassessment under Article 24 or Article 26 of that Act pertaining to the determination) is made with respect to income tax for that year of a resident or a nonresident who has a permanent establishment prescribed in the preceding paragraph, for the purpose of applying those provisions, the amounts listed in the items of that paragraph are not to be included in the tax base, etc. prescribed in those Articles. machine translation, not official **第三項** 前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。 art-37-11-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-3 Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1). machine translation, not official --- ## Cites - art-37-11-5/par-1: 所得税法第百二十一条第一項 → 所得税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/income-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000033/art-121/par-1 - art-37-11-5/par-1: 同法第百二十一条第三項 → 所得税法 第百二十一条第三項 (Article 121, paragraph (3)), art-121/par-3 — https://japanlaw.org/ja/income-tax-act/art-121/par-3 · https://japanlaw.org/l/340AC0000000033/art-121/par-3 - art-37-11-5/par-1: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166 - art-37-11-5/par-1: 同法第百二十条から第百二十七条まで → 所得税法 第百二十条 (Article 120), art-120 — https://japanlaw.org/ja/income-tax-act/art-120 · https://japanlaw.org/l/340AC0000000033/art-120 - art-37-11-5/par-1: 同法第百二十条から第百二十七条まで → 所得税法 第百二十一条 (Article 121), art-121 — https://japanlaw.org/ja/income-tax-act/art-121 · https://japanlaw.org/l/340AC0000000033/art-121 - art-37-11-5/par-1: 同法第百二十条から第百二十七条まで → 所得税法 第百二十二条 (Article 122), art-122 — https://japanlaw.org/ja/income-tax-act/art-122 · https://japanlaw.org/l/340AC0000000033/art-122 - art-37-11-5/par-1: 同法第百二十条から第百二十七条まで → 所得税法 第百二十三条 (Article 123), art-123 — https://japanlaw.org/ja/income-tax-act/art-123 · https://japanlaw.org/l/340AC0000000033/art-123 - art-37-11-5/par-1: 同法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1 - art-37-11-5/par-1: 同法第百二十条から第百二十七条まで → 所得税法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/income-tax-act/art-124 · https://japanlaw.org/l/340AC0000000033/art-124 - art-37-11-5/par-1: 同法第百二十条から第百二十七条まで → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act/art-125 · https://japanlaw.org/l/340AC0000000033/art-125 - art-37-11-5/par-1: 同法第百二十条から第百二十七条まで → 所得税法 第百二十六条 (Article 126), art-126 — https://japanlaw.org/ja/income-tax-act/art-126 · https://japanlaw.org/l/340AC0000000033/art-126 - art-37-11-5/par-1: 同法第百二十条から第百二十七条まで → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127 - art-37-11-5/par-1: 第三十七条の十二の二第二項 → 租税特別措置法 第三十七条の十二の二第二項 (Article 37-12-2, paragraph (2)), art-37-12-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2 - art-37-11-5/par-1: 第二号 → 租税特別措置法 第三十七条の十一の五第一項第二号 (Article 37-11-5, paragraph (1), item (ii)), art-37-11-5/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1/item-2 - art-37-11-5/par-1: 第三十七条の十二の二第九項 → 租税特別措置法 第三十七条の十二の二第九項 (Article 37-12-2, paragraph (9)), art-37-12-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-9 - art-37-11-5/par-1: 第六項 → 租税特別措置法 第三十七条の十二の二第六項 (Article 37-12-2, paragraph (6)), art-37-12-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-6 - art-37-11-5/par-1: 第三十七条の十三の三第十項 → 租税特別措置法 第三十七条の十三の三第十項 (Article 37-13-3, paragraph (10)), art-37-13-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-10 - art-37-11-5/par-1: 第三十七条の十一第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1 - art-37-11-5/par-1: 第一号 → 租税特別措置法 第三十七条の十一の五第一項第一号 (Article 37-11-5, paragraph (1), item (i)), art-37-11-5/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1/item-1 - art-37-11-5/par-1/item-1: 次号 → 租税特別措置法 第三十七条の十一の五第一項第二号 (Article 37-11-5, paragraph (1), item (ii)), art-37-11-5/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1/item-2 - art-37-11-5/par-1/item-1: 第三十七条の十一の三第一項 → 租税特別措置法 第三十七条の十一の三第一項 (Article 37-11-3, paragraph (1)), art-37-11-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-1 - art-37-11-5/par-1/item-2: 第三十七条の十一の三第二項 → 租税特別措置法 第三十七条の十一の三第二項 (Article 37-11-3, paragraph (2)), art-37-11-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-3/par-2 - art-37-11-5/par-2: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24 - art-37-11-5/par-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25 - art-37-11-5/par-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26 - art-37-11-5/par-2: 前項 → 租税特別措置法 第三十七条の十一の五第一項 (Article 37-11-5, paragraph (1)), art-37-11-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1 - art-37-11-5/par-3: 前項 → 租税特別措置法 第三十七条の十一の五第二項 (Article 37-11-5, paragraph (2)), art-37-11-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-2 - art-37-11-5/par-3: 第一項 → 租税特別措置法 第三十七条の十一の五第一項 (Article 37-11-5, paragraph (1)), art-37-11-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第三十七条の十一の五第一項（確定申告を要しない上場株式等の譲渡による所得） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1 - 租税特別措置法 第三十七条の十一の五第一項第一号（確定申告を要しない上場株式等の譲渡による所得） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1/item-1 - 租税特別措置法 第三十七条の十一の五第二項（確定申告を要しない上場株式等の譲渡による所得） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-2 - 租税特別措置法 第三十七条の十一の五第三項（確定申告を要しない上場株式等の譲渡による所得） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-3 - 租税特別措置法 第三十七条の十一の六第十項（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-10 - 租税特別措置法 第三十七条の十三の四第一項（株式等を対価とする株式の譲渡に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-4/par-1 - 租税特別措置法 第四十一条の十九第二項第七号（特定の基準所得金額の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-7 - 租税特別措置法 第四十一条の十九第四項（特定の基準所得金額の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-4 --- ## 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-20261007T211206-050, 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