# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条の十二の二 (Article 37-12-2)

- 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: 第三十七条の十二の二 (Article 37-12-2)（上場株式等に係る譲渡損失の損益通算及び繰越控除） — address `art-37-12-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-37-12-2
- 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.

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### 第三十七条の十二の二（上場株式等に係る譲渡損失の損益通算及び繰越控除） — Aggregation of Profits and Losses and Deduction for Carryover of Capital Loss Pertaining to Listed Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-37-12-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2</sup>

    **第一項**  確定申告書（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。）において準用する所得税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。）の規定による申告書を含む。以下この条において同じ。）を提出する居住者又は恒久的施設を有する非居住者の平成二十八年分以後の各年分の上場株式等に係る譲渡損失の金額がある場合には、第三十七条の十一第一項後段の規定にかかわらず、当該上場株式等に係る譲渡損失の金額は、当該確定申告書に係る年分の第八条の四第一項に規定する上場株式等に係る配当所得等の金額を限度として、当該年分の当該上場株式等に係る配当所得等の金額の計算上控除する。
    <sup>art-37-12-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1</sup>
    Where a resident or nonresident who has a permanent establishment who files a final return (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to paragraph (9) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)); hereinafter the same applies in this Article) has an amount of capital loss on listed shares, etc. for any year from 2016 onward, notwithstanding the provisions of the second sentence of Article 37-11, paragraph (1), the amount of capital loss on listed shares, etc. is deducted in calculating the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) for the year covered by the final return, up to the amount of dividend income, etc. on listed shares, etc. for that year.
    <sup>machine translation, not official</sup>

    **第二項**  前項に規定する上場株式等に係る譲渡損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、上場株式等の譲渡のうち次に掲げる上場株式等の譲渡（第三十二条第二項の規定に該当するものを除く。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該譲渡をした日の属する年分の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の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。
    <sup>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</sup>
    The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made any of the following transfers of listed shares, etc. among transfers of listed shares, etc. (excluding those that fall under the provisions of Article 32, paragraph (2)), the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) for the year that includes the day on which the person made that transfer:
    <sup>machine translation, not official</sup>

      **一**  金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。次号において「金融商品取引業者」という。）又は同法第二条第十一項に規定する登録金融機関（第三号において「登録金融機関」という。）への売委託により行う上場株式等の譲渡
      <sup>art-37-12-2/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-1</sup>
      a transfer of listed shares, etc. made by entrusting the sale to a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person that engages in Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of that Act; referred to as a "financial instruments business operator" in the following item) or a registered financial institution prescribed in Article 2, paragraph (11) of that Act (referred to as a "registered financial institution" in item (iii));
      <sup>machine translation, not official</sup>

      **二**  金融商品取引業者に対する上場株式等の譲渡
      <sup>art-37-12-2/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-2</sup>
      a transfer of listed shares, etc. to a financial instruments business operator;
      <sup>machine translation, not official</sup>

      **三**  登録金融機関又は投資信託及び投資法人に関する法律第二条第十一項に規定する投資信託委託会社に対する上場株式等の譲渡で政令で定めるもの
      <sup>art-37-12-2/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-3</sup>
      a transfer of listed shares, etc. to a registered financial institution or an investment trust management company prescribed in Article 2, paragraph (11) of the Act on Investment Trusts and Investment Corporations, which is specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **四**  第三十七条の十第三項又は第三十七条の十一第四項各号に規定する事由による上場株式等の譲渡
      <sup>art-37-12-2/par-2/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-4</sup>
      a transfer of listed shares, etc. due to a reason prescribed in Article 37-10, paragraph (3) or the items of Article 37-11, paragraph (4);
      <sup>machine translation, not official</sup>

      **五**  上場株式等を発行した法人の行う株式交換又は株式移転による当該法人に係る法人税法第二条第十二号の六の三に規定する株式交換完全親法人又は同条第十二号の六の六に規定する株式移転完全親法人に対する当該上場株式等の譲渡
      <sup>art-37-12-2/par-2/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-5</sup>
      a transfer of listed shares, etc., through a share exchange or share transfer carried out by the corporation that issued the listed shares, etc., to the wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act or the wholly owning parent corporation in a share transfer prescribed in item (xii)-6-6 of that Article pertaining to that corporation;
      <sup>machine translation, not official</sup>

      **六**  上場株式等を発行した法人に対して会社法第百九十二条第一項の規定に基づいて行う同項に規定する単元未満株式の譲渡その他これに類する上場株式等の譲渡として政令で定めるもの
      <sup>art-37-12-2/par-2/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-6</sup>
      a transfer of shares less than one unit prescribed in Article 192, paragraph (1) of the Companies Act made to the corporation that issued the listed shares, etc. pursuant to the provisions of that paragraph, or any other transfer of listed shares, etc. similar thereto that is specified by Cabinet Order;
      <sup>machine translation, not official</sup>

      **七**  上場株式等を発行した法人に対して会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条の規定による改正前の商法（明治三十二年法律第四十八号）第二百二十条ノ六第一項の規定に基づいて行う同項に規定する端株の譲渡
      <sup>art-37-12-2/par-2/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-7</sup>
      a transfer of fractional shares prescribed in Article 220-6, paragraph (1) of the Commercial Code (Act No. 48 of 1899) prior to the amendment by the provisions of Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005), made to the corporation that issued the listed shares, etc. pursuant to the provisions of that paragraph;
      <sup>machine translation, not official</sup>

      **八**  上場株式等を発行した法人が行う会社法第二百三十四条第一項又は第二百三十五条第一項（これらの規定を他の法律において準用する場合を含む。）の規定その他政令で定める規定による一株又は一口に満たない端数に係る上場株式等の競売（会社法第二百三十四条第二項（同法第二百三十五条第二項又は他の法律において準用する場合を含む。）の規定その他政令で定める規定による競売以外の方法による売却を含む。）による当該上場株式等の譲渡
      <sup>art-37-12-2/par-2/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-8</sup>
      a transfer of listed shares, etc. through an auction of listed shares, etc. pertaining to fractions of less than one share or one unit, carried out by the corporation that issued the listed shares, etc. pursuant to the provisions of Article 234, paragraph (1) or Article 235, paragraph (1) of the Companies Act (including as applied mutatis mutandis pursuant to other Acts) or other provisions specified by Cabinet Order (including a sale by a method other than auction pursuant to the provisions of Article 234, paragraph (2) of the Companies Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of that Act or other Acts) or other provisions specified by Cabinet Order);
      <sup>machine translation, not official</sup>

      **九**  信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項に規定する信託業務を営む同項に規定する金融機関を含む。次号において同じ。）の営業所（国内にある営業所又は事務所をいう。以下この項において同じ。）に信託されている上場株式等の譲渡で、当該営業所を通じて金融商品取引法第五十八条に規定する外国証券業者（次号において単に「外国証券業者」という。）への売委託により行うもの
      <sup>art-37-12-2/par-2/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-9</sup>
      a transfer of listed shares, etc. entrusted to a business office (meaning a business office or other office located in Japan; the same applies hereinafter in this paragraph) of a trust company (including a financial institution prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions that engages in trust business prescribed in that paragraph pursuant to that Act; the same applies in the following item), which is made, through that business office, by entrusting the sale to a foreign securities firm prescribed in Article 58 of the Financial Instruments and Exchange Act (simply referred to as a "foreign securities firm" in the following item);
      <sup>machine translation, not official</sup>

      **十**  信託会社の営業所に信託されている上場株式等の譲渡で、当該営業所を通じて外国証券業者に対して行うもの
      <sup>art-37-12-2/par-2/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-10</sup>
      a transfer of listed shares, etc. entrusted to a business office of a trust company, which is made to a foreign securities firm through that business office;
      <sup>machine translation, not official</sup>

      **十一**  所得税法第六十条の二第一項又は第六十条の三第一項の規定により行われたものとみなされた上場株式等の譲渡
      <sup>art-37-12-2/par-2/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-11</sup>
      a transfer of listed shares, etc. deemed to have been made pursuant to the provisions of Article 60-2, paragraph (1) or Article 60-3, paragraph (1) of the Income Tax Act.
      <sup>machine translation, not official</sup>

    **第三項**  第一項の規定は、同項の規定の適用を受けようとする年分の確定申告書に、同項の規定の適用を受けようとする旨の記載があり、かつ、上場株式等に係る譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
    <sup>art-37-12-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-3</sup>
    The provisions of paragraph (1) apply only where the final return for the year for which the application of the provisions of that paragraph is sought states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the amount of capital loss on listed shares, etc. and other documents specified by Order of the Ministry of Finance.
    <sup>machine translation, not official</sup>

    **第四項**  第一項の規定の適用がある場合における第八条の四の規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（第三十七条の十二の二第一項の規定の適用がある場合には、その適用後の金額。」とする。
    <sup>art-37-12-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-4</sup>
    With regard to the application of the provisions of Article 8-4 in the case where the provisions of paragraph (1) apply, the phrase "calculated amount (" in paragraph (1) of that Article is deemed to be replaced with "calculated amount (where the provisions of Article 37-12-2, paragraph (1) apply, the amount after that application;".
    <sup>machine translation, not official</sup>

    **第五項**  確定申告書を提出する居住者又は恒久的施設を有する非居住者が、その年の前年以前三年内の各年において生じた上場株式等に係る譲渡損失の金額（この項の規定の適用を受けて前年以前において控除されたものを除く。）を有する場合には、第三十七条の十一第一項後段の規定にかかわらず、当該上場株式等に係る譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する上場株式等に係る譲渡所得等の金額及び第八条の四第一項に規定する上場株式等に係る配当所得等の金額（第一項の規定の適用がある場合にはその適用後の金額。以下この項において同じ。）を限度として、当該年分の当該上場株式等に係る譲渡所得等の金額及び上場株式等に係る配当所得等の金額の計算上控除する。
    <sup>art-37-12-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5</sup>
    Where a resident or nonresident who has a permanent establishment who files a final return has an amount of capital loss on listed shares, etc. that arose in any year within the three years before that year (excluding any amount deducted in or before the previous year by applying the provisions of this paragraph), notwithstanding the provisions of the second sentence of Article 37-11, paragraph (1), an amount equivalent to that amount of capital loss on listed shares, etc. is, pursuant to the provisions of Cabinet Order, deducted in calculating the amount of capital gains, etc. on listed shares, etc. and the amount of dividend income, etc. on listed shares, etc. for the year covered by the final return, up to the amount of capital gains, etc. on listed shares, etc. prescribed in that paragraph and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) (where the provisions of paragraph (1) apply, the amount after that application; the same applies hereinafter in this paragraph) for that year.
    <sup>machine translation, not official</sup>

    **第六項**  前項に規定する上場株式等に係る譲渡損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、平成十五年一月一日以後に、上場株式等の譲渡のうち第二項各号に掲げる上場株式等の譲渡（第三十二条第二項の規定に該当するものを除く。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該譲渡をした日の属する年分の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の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額（第一項の規定の適用を受けて控除されたものを除く。）をいう。
    <sup>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</sup>
    The amount of capital loss on listed shares, etc. prescribed in the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made, on or after January 1, 2003, any of the transfers of listed shares, etc. listed in the items of paragraph (2) among transfers of listed shares, etc. (excluding those that fall under the provisions of Article 32, paragraph (2)), the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) for the year that includes the day on which the person made that transfer (excluding any amount deducted by applying the provisions of paragraph (1)).
    <sup>machine translation, not official</sup>

    **第七項**  第五項の規定は、同項に規定する居住者又は恒久的施設を有する非居住者が前項に規定する上場株式等に係る譲渡損失の金額が生じた年分の所得税につき当該上場株式等に係る譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある確定申告書を提出し、かつ、その後において連続して確定申告書を提出している場合であつて、第五項の確定申告書に同項の規定による控除を受ける金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
    <sup>art-37-12-2/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-7</sup>
    The provisions of paragraph (5) apply only where the resident or nonresident who has a permanent establishment prescribed in that paragraph has filed, for income tax for the year in which the amount of capital loss on listed shares, etc. prescribed in the preceding paragraph arose, a final return to which a written statement concerning the calculation of that amount of capital loss on listed shares, etc. and other documents specified by Order of the Ministry of Finance are attached, and has continuously filed final returns thereafter, and where the final return referred to in paragraph (5) has attached to it a written statement concerning the calculation of the amount to be deducted under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
    <sup>machine translation, not official</sup>

    **第八項**  第五項の規定の適用がある場合における第八条の四（第三項を除く。）及び第三十七条の十一（第六項を除く。）の規定の適用については、第八条の四第一項及び第三十七条の十一第一項中「計算した金額（」とあるのは、「計算した金額（第三十七条の十二の二第五項の規定の適用がある場合には、その適用後の金額。」とする。
    <sup>art-37-12-2/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-8</sup>
    With regard to the application of the provisions of Article 8-4 (excluding paragraph (3)) and Article 37-11 (excluding paragraph (6)) in the case where the provisions of paragraph (5) apply, the phrase "calculated amount (" in Article 8-4, paragraph (1) and Article 37-11, paragraph (1) is deemed to be replaced with "calculated amount (where the provisions of Article 37-12-2, paragraph (5) apply, the amount after that application;".
    <sup>machine translation, not official</sup>

    **第九項**  所得税法第百二十三条第一項（第二号を除く。）（同法第百六十六条において準用する場合を含む。）の規定は、居住者又は恒久的施設を有する非居住者が、その年の翌年以後において第五項の規定の適用を受けようとする場合であつて、その年の年分の所得税につき同法第百二十条第一項（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出すべき場合及び同法第百二十二条第一項又は第百二十三条第一項（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。）の規定による申告書を提出することができる場合のいずれにも該当しない場合について準用する。この場合において、同項中「第七十条第一項若しくは第二項（純損失の繰越控除）若しくは第七十一条第一項（雑損失の繰越控除）の規定の適用を受け、又は第百四十二条第二項（純損失の繰戻しによる還付の手続等）の規定による還付を受けようとするときは、第三期において」とあるのは「租税特別措置法第三十七条の十二の二第五項（上場株式等に係る譲渡損失の繰越控除）の規定の適用を受けようとするときは」と、「次項各号に掲げる」とあるのは「その年において生じた同条第六項に規定する上場株式等に係る譲渡損失の金額（以下この項において「上場株式等に係る譲渡損失の金額」という。）、その年の前年以前三年内の各年において生じた上場株式等に係る譲渡損失の金額その他の政令で定める」と、同項第一号中「純損失の金額」とあるのは「上場株式等に係る譲渡損失の金額」と、同項第三号中「純損失の金額及び雑損失の金額（第七十条第一項若しくは第二項又は第七十一条第一項」とあるのは「上場株式等に係る譲渡損失の金額（租税特別措置法第三十七条の十二の二第五項」と、「及び第百四十二条第二項の規定により還付を受けるべき金額の計算の基礎となつたものを除く。同号において同じ」とあるのは「を除く」と、「これらの金額」とあるのは「当該上場株式等に係る譲渡損失の金額」と、「総所得金額、退職所得金額及び山林所得金額」とあるのは「同法第三十七条の十一第一項（上場株式等に係る譲渡所得等の課税の特例）に規定する上場株式等に係る譲渡所得等の金額及び同法第三十七条の十二の二第五項に規定する上場株式等に係る配当所得等の金額」と読み替えるものとする。
    <sup>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</sup>
    The provisions of Article 123, paragraph (1) (excluding item (ii)) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) apply mutatis mutandis to the case where a resident or nonresident who has a permanent establishment seeks the application of the provisions of paragraph (5) in or after the year following the relevant year, and the case falls under neither the case where the person must file a return under the provisions of Article 120, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for the relevant year nor the case where the person may file a return under the provisions of Article 122, paragraph (1) or Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act). In this case, in Article 123, paragraph (1) of the Income Tax Act, the phrase "seeks the application of the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss) or Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss), or seeks a refund under the provisions of Article 142, paragraph (2) (Procedures for Issuing Refunds Based on Carryback of Net Loss), during the third period" is deemed to be replaced with "seeks the application of the provisions of Article 37-12-2, paragraph (5) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "listed in the items of the following paragraph" is deemed to be replaced with "the amount of capital loss on listed shares, etc. prescribed in paragraph (6) of that Article that arose in that year (hereinafter referred to in this paragraph as the 'amount of capital loss on listed shares, etc.'), the amount of capital loss on listed shares, etc. that arose in each year within the three years before that year, and other matters specified by Cabinet Order"; in item (i) of that paragraph, the phrase "amount of net loss" is deemed to be replaced with "amount of capital loss on listed shares, etc."; and in item (iii) of that paragraph, the phrase "amount of net loss and casualty loss (Article 70, paragraph (1) or paragraph (2) or Article 71, paragraph (1)" is deemed to be replaced with "amount of capital loss on listed shares, etc. (Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation", the phrase "and excluding those that formed the basis for calculating the amount to be refunded pursuant to the provisions of Article 142, paragraph (2); the same applies in that item" is deemed to be replaced with "excluding", the phrase "those amounts" is deemed to be replaced with "that amount of capital loss on listed shares, etc.", and the phrase "amount of gross income, amount of retirement income and amount of timber income" is deemed to be replaced with "amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (Special Provisions on Taxation on Capital Gains, etc. on Listed Shares, etc.) of that Act and amount of dividend income, etc. on listed shares, etc. prescribed in Article 37-12-2, paragraph (5) of that Act".
    <sup>machine translation, not official</sup>

    **第十項**  第五項の規定の適用がある場合における国税通則法の規定の適用については、同法第二条第六号ハ（１）中「又は雑損失の金額」とあるのは「若しくは雑損失の金額又は租税特別措置法第三十七条の十二の二第六項（上場株式等に係る譲渡損失の繰越控除）に規定する上場株式等に係る譲渡損失の金額」と、「同法」とあるのは「これらの法律」とする。
    <sup>art-37-12-2/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-10</sup>
    With regard to the application of the provisions of the Act on General Rules for National Taxes in the case where the provisions of paragraph (5) apply, in Article 2, item (vi), (c), 1. of that Act, the phrase "or casualty loss" is deemed to be replaced with "or casualty loss, or the amount of capital loss on listed shares, etc. prescribed in Article 37-12-2, paragraph (6) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation", and the phrase "that Act" is deemed to be replaced with "those Acts".
    <sup>machine translation, not official</sup>

    **第十一項**  その年の翌年以後又はその年において第五項の規定の適用を受けようとする場合に提出すべき確定申告書の記載事項の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。
    <sup>art-37-12-2/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-11</sup>
    Special provisions on the matters to be stated in the final return to be filed in the case where the application of the provisions of paragraph (5) is sought in or after the year following the relevant year or in that year, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-37-12-2/par-1: 所得税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-37-12-2/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-37-12-2/par-1: 第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- art-37-12-2/par-1: 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-37-12-2/par-1: この条 → 租税特別措置法 第三十七条の十二の二 (Article 37-12-2), art-37-12-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2
- art-37-12-2/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-37-12-2/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-37-12-2/par-2: 前項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- art-37-12-2/par-2: 第三十二条第二項 → 租税特別措置法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/art-32/par-2
- art-37-12-2/par-2: 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-37-12-2/par-2/item-1: 金融商品取引法第二条第九項 → e-Gov law 323AC0000000025, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-37-12-2/par-2/item-1: 同法第二十八条第一項 → e-Gov law 323AC0000000025, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-37-12-2/par-2/item-1: 同法第二条第十一項 → e-Gov law 323AC0000000025, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- art-37-12-2/par-2/item-1: 第三号 → 租税特別措置法 第三十七条の十二の二第二項第三号 (Article 37-12-2, paragraph (2), item (iii)), art-37-12-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-3
- art-37-12-2/par-2/item-1: 次号 → 租税特別措置法 第三十七条の十二の二第二項第二号 (Article 37-12-2, paragraph (2), item (ii)), art-37-12-2/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-2
- art-37-12-2/par-2/item-3: 投資信託及び投資法人に関する法律第二条第十一項 → e-Gov law 326AC0100000198, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- art-37-12-2/par-2/item-4: 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/ja/special-taxation-measures-act/art-37-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3
- art-37-12-2/par-2/item-4: 第三十七条の十一第四項 → 租税特別措置法 第三十七条の十一第四項 (Article 37-11, paragraph (4)), art-37-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4
- art-37-12-2/par-2/item-5: 法人税法第二条第十二号の六の三 → 法人税法 第二条第一項第十二号の六の三 (Article 2, paragraph (1), item (xii-6-3)), art-2/par-1/item-12-6-3 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-3
- art-37-12-2/par-2/item-5: 同条第十二号の六の六 → 法人税法 第二条第一項第十二号の六の六 (Article 2, paragraph (1), item (xii-6-6)), art-2/par-1/item-12-6-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-6
- art-37-12-2/par-2/item-6: 会社法第百九十二条第一項 → 会社法 第百九十二条第一項 (Article 192, paragraph (1)), art-192/par-1 — https://japanlaw.org/ja/companies-act/art-192/par-1 · https://japanlaw.org/l/417AC0000000086/art-192/par-1
- art-37-12-2/par-2/item-7: 会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条 → e-Gov law 417AC0000000087, 第六十四条 (Article 64), art-64 — not held in this collection
- art-37-12-2/par-2/item-8: 会社法第二百三十四条第一項 → 会社法 第二百三十四条第一項 (Article 234, paragraph (1)), art-234/par-1 — https://japanlaw.org/ja/companies-act/art-234/par-1 · https://japanlaw.org/l/417AC0000000086/art-234/par-1
- art-37-12-2/par-2/item-8: 会社法第二百三十四条第二項 → 会社法 第二百三十四条第二項 (Article 234, paragraph (2)), art-234/par-2 — https://japanlaw.org/ja/companies-act/art-234/par-2 · https://japanlaw.org/l/417AC0000000086/art-234/par-2
- art-37-12-2/par-2/item-8: 第二百三十五条第一項 → 会社法 第二百三十五条第一項 (Article 235, paragraph (1)), art-235/par-1 — https://japanlaw.org/ja/companies-act/art-235/par-1 · https://japanlaw.org/l/417AC0000000086/art-235/par-1
- art-37-12-2/par-2/item-8: 同法第二百三十五条第二項 → 会社法 第二百三十五条第二項 (Article 235, paragraph (2)), art-235/par-2 — https://japanlaw.org/ja/companies-act/art-235/par-2 · https://japanlaw.org/l/417AC0000000086/art-235/par-2
- art-37-12-2/par-2/item-9: 金融商品取引法第五十八条 → e-Gov law 323AC0000000025, 第五十八条 (Article 58), art-58 — not held in this collection
- art-37-12-2/par-2/item-9: この項 → 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-37-12-2/par-2/item-9: 次号 → 租税特別措置法 第三十七条の十二の二第二項第十号 (Article 37-12-2, paragraph (2), item (x)), art-37-12-2/par-2/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-10
- art-37-12-2/par-2/item-11: 所得税法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-2/par-1
- art-37-12-2/par-2/item-11: 第六十条の三第一項 → 所得税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-60-3/par-1
- art-37-12-2/par-3: 第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- art-37-12-2/par-4: 第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- art-37-12-2/par-4: 第八条の四 → 租税特別措置法 第八条の四 (Article 8-4), art-8-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4 · https://japanlaw.org/l/332AC0000000026/art-8-4
- art-37-12-2/par-4: 同条第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- art-37-12-2/par-5: 第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- art-37-12-2/par-5: 第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- art-37-12-2/par-5: 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-37-12-2/par-5: この項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- art-37-12-2/par-6: 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-37-12-2/par-6: 第一項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- art-37-12-2/par-6: 第三十二条第二項 → 租税特別措置法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/art-32/par-2
- art-37-12-2/par-6: 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-37-12-2/par-6: 前項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- art-37-12-2/par-7: 前項 → 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-37-12-2/par-7: 第五項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- art-37-12-2/par-8: 第八条の四 → 租税特別措置法 第八条の四 (Article 8-4), art-8-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4 · https://japanlaw.org/l/332AC0000000026/art-8-4
- art-37-12-2/par-8: 第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- art-37-12-2/par-8: 第六項 → 租税特別措置法 第三十七条の十一第六項 (Article 37-11, paragraph (6)), art-37-11/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-6
- art-37-12-2/par-8: 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-37-12-2/par-8: 第五項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- art-37-12-2/par-8: 第三項 → 租税特別措置法 第八条の四第三項 (Article 8-4, paragraph (3)), art-8-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3
- art-37-12-2/par-8: 第三十七条の十一 → 租税特別措置法 第三十七条の十一 (Article 37-11), art-37-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11 · https://japanlaw.org/l/332AC0000000026/art-37-11
- art-37-12-2/par-9: 同法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1
- art-37-12-2/par-9: 同法第百二十二条第一項 → 所得税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/ja/income-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000033/art-122/par-1
- art-37-12-2/par-9: 所得税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-37-12-2/par-9: 同項第一号 → 所得税法 第百二十三条第一項第一号 (Article 123, paragraph (1), item (i)), art-123/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1/item-1
- art-37-12-2/par-9: 第二号 → 所得税法 第百二十三条第一項第二号 (Article 123, paragraph (1), item (ii)), art-123/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-123/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-123/par-1/item-2
- art-37-12-2/par-9: 同項第三号 → 所得税法 第百二十三条第一項第三号 (Article 123, paragraph (1), item (iii)), art-123/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-1/item-3
- art-37-12-2/par-9: 次項 → 所得税法 第百二十三条第二項 (Article 123, paragraph (2)), art-123/par-2 — https://japanlaw.org/ja/income-tax-act/art-123/par-2 · https://japanlaw.org/l/340AC0000000033/art-123/par-2
- art-37-12-2/par-9: 第百四十二条第二項 → 所得税法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/income-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000033/art-142/par-2
- art-37-12-2/par-9: 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-37-12-2/par-9: 第七十条第一項 → 所得税法 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/income-tax-act/art-70/par-1 · https://japanlaw.org/l/340AC0000000033/art-70/par-1
- art-37-12-2/par-9: 第二項 → 所得税法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/income-tax-act/art-70/par-2 · https://japanlaw.org/l/340AC0000000033/art-70/par-2
- art-37-12-2/par-9: 第七十一条第一項 → 所得税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/income-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000033/art-71/par-1
- art-37-12-2/par-9: 同条第六項 → 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-37-12-2/par-9: 同法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-37-12-2/par-9: 第五項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- art-37-12-2/par-10: 同法第二条第六号 → 国税通則法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-6 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6
- art-37-12-2/par-10: 租税特別措置法第三十七条の十二の二第六項 → 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-37-12-2/par-10: 第五項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- art-37-12-2/par-11: 前各項 → 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-37-12-2/par-11: 前各項 → 租税特別措置法 第三十七条の十二の二第八項 (Article 37-12-2, paragraph (8)), art-37-12-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-8
- art-37-12-2/par-11: 前各項 → 租税特別措置法 第三十七条の十二の二第一項 (Article 37-12-2, paragraph (1)), art-37-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- art-37-12-2/par-11: 前各項 → 租税特別措置法 第三十七条の十二の二第三項 (Article 37-12-2, paragraph (3)), art-37-12-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-3
- art-37-12-2/par-11: 前各項 → 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-37-12-2/par-11: 前各項 → 租税特別措置法 第三十七条の十二の二第十項 (Article 37-12-2, paragraph (10)), art-37-12-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-10
- art-37-12-2/par-11: 前各項 → 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-37-12-2/par-11: 前各項 → 租税特別措置法 第三十七条の十二の二第四項 (Article 37-12-2, paragraph (4)), art-37-12-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-4
- art-37-12-2/par-11: 第五項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- art-37-12-2/par-11: 前各項 → 租税特別措置法 第三十七条の十二の二第七項 (Article 37-12-2, paragraph (7)), art-37-12-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-7

## Cited by

30 provisions cite this one. No official source publishes this direction.

- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六条第一項第七号（定義） — https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-7 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-7
- 租税特別措置法 第八条の五第一項（確定申告を要しない配当所得等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1
- 租税特別措置法 第三十七条の十一の二第一項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-1
- 租税特別措置法 第三十七条の十一の二第二項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-2
- 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 第三十七条の十二の二第一項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- 租税特別措置法 第三十七条の十二の二第二項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — 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
- 租税特別措置法 第三十七条の十二の二第二項第一号（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-1
- 租税特別措置法 第三十七条の十二の二第二項第九号（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-2/item-9
- 租税特別措置法 第三十七条の十二の二第三項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-3
- 租税特別措置法 第三十七条の十二の二第四項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-4
- 租税特別措置法 第三十七条の十二の二第五項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- 租税特別措置法 第三十七条の十二の二第六項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — 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
- 租税特別措置法 第三十七条の十二の二第七項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-7
- 租税特別措置法 第三十七条の十二の二第八項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-8
- 租税特別措置法 第三十七条の十二の二第九項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — 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
- 租税特別措置法 第三十七条の十二の二第十項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-10
- 租税特別措置法 第三十七条の十二の二第十一項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-11
- 租税特別措置法 第三十七条の十三第三項（特定中小会社が発行した株式の取得に要した金額の控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3
- 租税特別措置法 第三十七条の十三第九項第二号（特定中小会社が発行した株式の取得に要した金額の控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9/item-2
- 租税特別措置法 第三十七条の十三の三第四項（特定中小会社が発行した株式に係る譲渡損失の繰越控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-4
- 租税特別措置法 第三十七条の十三の三第九項（特定中小会社が発行した株式に係る譲渡損失の繰越控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-9
- 租税特別措置法 第三十七条の十三の三第十項（特定中小会社が発行した株式に係る譲渡損失の繰越控除等） — 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
- 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 第三十七条の十四の二第十項（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-10
- 租税特別措置法 第三十七条の十四の三第七項（合併等により外国親法人株式等の交付を受ける場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-14-3/par-7
- 租税特別措置法 第三十七条の十四の四第四項第一号（特定の合併等が行われた場合の株主等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-4/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-4/par-4/item-1
- 租税特別措置法 第四十一条の十四第一項第二号（先物取引に係る雑所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-1/item-2
- 租税特別措置法 第四十一条の十九の四第二項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-2
- 租税特別措置法 第四十一条の十九の四第七項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-7

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## 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-20261007T211206-051, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-052, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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