# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条の十三 (Article 37-13) - 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: 第三十七条の十三 (Article 37-13)（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） — address `art-37-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-37-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-37-13 - 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. --- ### 第三十七条の十三（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） — Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies, etc. caption: machine translation, not official art-37-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13 · https://japanlaw.org/l/332AC0000000026/art-37-13 **第一項** 平成十五年四月一日以後に、次の各号に掲げる株式会社（以下この項及び第三十七条の十三の三第一項において「特定中小会社」という。）の区分に応じ当該各号に定める株式（以下この項、第三項及び第五項並びに同条において「特定株式」という。）を払込み（当該株式の発行に際してするものに限る。以下同条までにおいて同じ。）により取得（第二十九条の二第一項本文の規定の適用を受けるものを除く。以下第三十七条の十三の三までにおいて同じ。）をした居住者又は恒久的施設を有する非居住者（当該取得をした日においてその者を判定の基礎となる株主として選定した場合に当該特定中小会社が法人税法第二条第十号に規定する同族会社に該当することとなるときにおける当該株主その他の政令で定める者であつたものを除く。）が、当該特定株式を払込みにより取得をした場合における第三十七条の十第一項及び第三十七条の十一第一項の規定の適用については、政令で定めるところにより、その年分の第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額又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の計算上、その年中に当該払込みにより取得をした特定株式（その年十二月三十一日において有するものとして政令で定めるものに限る。以下この条において「控除対象特定株式」という。）の取得に要した金額として政令で定める金額（以下第三項までにおいて「控除対象特定株式取得金額」という。）の合計額（適用前の一般株式等に係る譲渡所得等の金額（この項の規定を適用しないで計算した場合における第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額をいう。次項において同じ。）及び適用前の上場株式等に係る譲渡所得等の金額（この項の規定を適用しないで計算した場合における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をいう。次項において同じ。）の合計額（以下この項及び第三項において「適用前の株式等に係る譲渡所得等の金額の合計額」という。）が当該控除対象特定株式取得金額の合計額に満たない場合には、当該適用前の株式等に係る譲渡所得等の金額の合計額に相当する金額）を控除する。 art-37-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1 Where a resident or nonresident who has a permanent establishment who has, on or after April 1, 2003, acquired (excluding an acquisition to which the provisions of the main clause of Article 29-2, paragraph (1) are applied; the same applies hereinafter up to Article 37-13-3) by payment (limited to payment made upon the issuance of the shares; the same applies hereinafter up to that Article) the shares specified in the following items (hereinafter referred to in this paragraph, paragraphs (3) and (5), and that Article as "specified shares") according to the category of stock company listed in each of those items (hereinafter referred to in this paragraph and Article 37-13-3, paragraph (1) as a "specified small and medium-sized company") (excluding a person who, on the day of that acquisition, was such a shareholder in the case where the specified small and medium-sized company would fall under a family company prescribed in Article 2, item (x) of the Corporation Tax Act if that person were selected as a shareholder forming the basis for the determination, or any other person specified by Cabinet Order) has acquired those specified shares by payment, with regard to the application of the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1), pursuant to the provisions of Cabinet Order, in calculating the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) for that year, the total of the amounts specified by Cabinet Order as the amounts required for the acquisition of the specified shares acquired by that payment during that year (limited to those specified by Cabinet Order as being held on December 31 of that year; hereinafter referred to in this Article as "deductible specified shares") (hereinafter referred to up to paragraph (3) as the "deductible acquisition cost of specified shares") (where the total of the amount of capital gains, etc. on general shares, etc. before application (meaning the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) as calculated without applying the provisions of this paragraph; the same applies in the following paragraph) and the amount of capital gains, etc. on listed shares, etc. before application (meaning the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) as calculated without applying the provisions of this paragraph; the same applies in the following paragraph) (hereinafter referred to in this paragraph and paragraph (3) as the "total amount of income from transfer, etc. of shares, etc. before application") is less than the total of the deductible acquisition cost of specified shares, an amount equivalent to that total amount of income from transfer, etc. of shares, etc. before application) is deducted: machine translation, not official **一** 中小企業等経営強化法第六条に規定する特定新規中小企業者に該当する株式会社　当該株式会社により発行される株式 art-37-13/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-1 a stock company that falls under a specified new small and medium sized enterprise prescribed in Article 6 of the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.: shares issued by that stock company; machine translation, not official **二** 内国法人のうちその設立の日以後十年を経過していない株式会社（中小企業基本法（昭和三十八年法律第百五十四号）第二条第一項各号に掲げる中小企業者に該当する会社であることその他の財務省令で定める要件を満たすものに限る。）　当該株式会社により発行される株式で次に掲げるもの art-37-13/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-2 a stock company among domestic corporations for which 10 years have not elapsed since the day of its establishment (limited to one that satisfies the requirements specified by Order of the Ministry of Finance, such as being a company that falls under a small and medium sized enterprise listed in the items of Article 2, paragraph (1) of the Small and Medium-sized Enterprise Basic Act (Act No. 154 of 1963)): the following shares issued by that stock company: machine translation, not official **イ** 投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第二条第二項に規定する投資事業有限責任組合（財務省令で定めるものに限る。）に係る同法第三条第一項に規定する投資事業有限責任組合契約に従つて取得をされるもの art-37-13/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-2/sub-1 shares acquired in accordance with an investment limited partnership agreement prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment (Act No. 90 of 1998) pertaining to an investment limited partnership prescribed in Article 2, paragraph (2) of that Act (limited to one specified by Order of the Ministry of Finance); machine translation, not official **ロ** 金融商品取引法第二十九条の四の二第九項に規定する第一種少額電子募集取扱業務を行う者（財務省令で定めるものに限る。）が行う同項に規定する電子募集取扱業務により取得をされるもの art-37-13/par-1/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-2/sub-2 shares acquired through electronic public offering handling business prescribed in Article 29-4-2, paragraph (9) of the Financial Instruments and Exchange Act carried out by a person that engages in Type I small-amount electronic public offering handling business prescribed in that paragraph (limited to one specified by Order of the Ministry of Finance); machine translation, not official **三** 内国法人のうち、沖縄振興特別措置法第五十七条の二第一項に規定する指定会社で平成二十六年四月一日から令和九年三月三十一日までの間に同項の規定による指定を受けたもの　当該指定会社により発行される株式 art-37-13/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-3 a designated company prescribed in Article 57-2, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa, among domestic corporations, that received designation under the provisions of that paragraph during the period from April 1, 2014 to March 31, 2027: shares issued by that designated company. machine translation, not official **第二項** 前項の規定は、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、控除対象特定株式取得金額、適用前の一般株式等に係る譲渡所得等の金額、適用前の上場株式等に係る譲渡所得等の金額及び同項の控除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。 art-37-13/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-2 The provisions of the preceding paragraph 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 deductible acquisition cost of specified shares, the amount of capital gains, etc. on general shares, etc. before application, the amount of capital gains, etc. on listed shares, etc. before application and the deduction under that paragraph, and other documents specified by Order of the Ministry of Finance. machine translation, not official **第三項** 令和八年一月一日以後に控除対象特定株式を払込みにより取得をした第一項に規定する居住者又は恒久的施設を有する非居住者は、その年において生じた特定株式控除未済額（その年分の適用前の株式等に係る譲渡所得等の金額の合計額が控除対象特定株式取得金額の合計額に満たない場合におけるその満たない部分の金額のうち、同項第一号又は第二号に定める特定株式に係る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。以下この条において同じ。）がある場合には、その年分の確定申告書（前条第九項（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。）又は第四十一条の十五第五項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。第五項及び第九項において同じ。）の提出と同時に、納税地の所轄税務署長に対し、第一号に掲げる金額から第二号に掲げる金額を控除した金額に相当する所得税の還付を請求することができる。 art-37-13/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 A resident or nonresident who has a permanent establishment prescribed in paragraph (1) who has acquired deductible specified shares by payment on or after January 1, 2026 may, if there is an undeducted amount for specified shares arising in that year (meaning, where the total amount of income from transfer, etc. of shares, etc. before application for that year is less than the total of the deductible acquisition cost of specified shares, the amount calculated pursuant to the provisions of Cabinet Order as the portion of the shortfall pertaining to specified shares specified in item (i) or item (ii) of that paragraph; the same applies hereinafter in this Article), claim from the competent district director for the place for tax payment, at the same time as filing the final return for that year (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) of the preceding Article (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)) or Article 41-15, paragraph (5); the same applies in paragraphs (5) and (9)), a refund of the income tax equivalent to the amount obtained by deducting the amount listed in item (ii) of this paragraph from the amount listed in item (i): machine translation, not official **一** その年の前年分の一般株式等に係る課税譲渡所得等の金額（第三十七条の十第一項に規定する一般株式等に係る課税譲渡所得等の金額をいう。以下この条において同じ。）及び上場株式等に係る課税譲渡所得等の金額（第三十七条の十一第一項に規定する上場株式等に係る課税譲渡所得等の金額をいう。以下この条において同じ。）（次条第四項において準用するこの項の規定の適用がある場合には、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から同条第四項に規定する設立特定株式控除未済額を控除した金額。次号において同じ。）につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額 art-37-13/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3/item-1 the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount of taxable capital gains, etc. on general shares, etc. (meaning the amount of taxable capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1); the same applies hereinafter in this Article) and the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of taxable capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1); the same applies hereinafter in this Article) for the year preceding that year (where the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of that Article from that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.; the same applies in the following item); machine translation, not official **二** その年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から当該特定株式控除未済額を控除した金額につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額 art-37-13/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3/item-2 the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount obtained by deducting that undeducted amount for specified shares from the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. for the year preceding that year. machine translation, not official **第四項** 前項の場合において、同項に規定する控除した金額に相当する所得税の額がその年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額に係る所得税の額（次条第四項において準用する前項の規定の適用がある場合には、同項に規定する控除した金額に相当する所得税の額を控除した金額）（国税通則法第二条第四号に規定する附帯税の額を除く。）を超えるときは、前項の還付の請求をすることができる金額は、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額に係る所得税の額に相当する金額を限度とする。 art-37-13/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-4 In the case referred to in the preceding paragraph, if the amount of income tax equivalent to the deducted amount prescribed in that paragraph exceeds the amount of income tax on the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. for the year preceding that year (where the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the amount of income tax equivalent to the deducted amount prescribed in that paragraph) (excluding the amount of incidental taxes prescribed in Article 2, item (iv) of the Act on General Rules for National Taxes), the amount for which a claim for a refund under the preceding paragraph may be made is limited to an amount equivalent to the amount of income tax on that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc. machine translation, not official **第五項** 第三項の規定は、同項の居住者又は恒久的施設を有する非居住者が、その年の前年分の所得税につき第一項第一号又は第二号に定める特定株式をその年中に払込みにより取得をする見込みである旨その他の財務省令で定める事項を記載した書類の添付がある確定申告書をその提出期限までに提出している場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）であつて、その年分の確定申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）に限り、適用する。 art-37-13/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-5 The provisions of paragraph (3) apply only where the resident or nonresident who has a permanent establishment referred to in that paragraph has filed by its filing deadline a final return for income tax for the year preceding that year to which a document stating that the person expects to acquire by payment during that year specified shares specified in paragraph (1), item (i) or item (ii) and other matters specified by Order of the Ministry of Finance is attached (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline), and has filed the final return for that year by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline). machine translation, not official **第六項** 所得税法第百二十五条第一項から第三項まで又は第五項（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。）の規定に該当してこれらの規定に規定する申告書を提出する者は、その年の中途において死亡をした第三項の居住者又は恒久的施設を有する非居住者のその年において生じた特定株式控除未済額がある場合には、政令で定めるところにより、当該申告書の提出と同時に、当該申告書に係る所得税の納税地の所轄税務署長に対し、第一号に掲げる金額から第二号に掲げる金額を控除した金額に相当する所得税の還付を請求することができる。 art-37-13/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 A person who falls under the provisions of Article 125, paragraphs (1) through (3) or paragraph (5) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) and files the return prescribed in those provisions may, where there is an undeducted amount for specified shares arising in that year of the resident or nonresident who has a permanent establishment referred to in paragraph (3) who died during that year, pursuant to the provisions of Cabinet Order, at the same time as filing that return, claim from the competent district director for the place for tax payment for the income tax pertaining to that return a refund of the income tax equivalent to the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i): machine translation, not official **一** 当該居住者又は恒久的施設を有する非居住者のその年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額（次条第四項において準用するこの項の規定の適用がある場合には、当該一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から同条第四項に規定する設立特定株式控除未済額を控除した金額。次号において同じ。）につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額 art-37-13/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6/item-1 the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. of that resident or nonresident who has a permanent establishment for the year preceding that year (where the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (4) of the following Article apply, the amount obtained by deducting the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of that Article from that amount of taxable capital gains, etc. on general shares, etc. and amount of taxable capital gains, etc. on listed shares, etc.; the same applies in the following item); machine translation, not official **二** 前号の居住者又は恒久的施設を有する非居住者のその年の前年分の一般株式等に係る課税譲渡所得等の金額及び上場株式等に係る課税譲渡所得等の金額から当該特定株式控除未済額を控除した金額につき第三十七条の十第一項及び第三十七条の十一第一項の規定に準じて計算した所得税の額 art-37-13/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6/item-2 the amount of income tax calculated in accordance with the provisions of Article 37-10, paragraph (1) and Article 37-11, paragraph (1) on the amount obtained by deducting that undeducted amount for specified shares from the amount of taxable capital gains, etc. on general shares, etc. and the amount of taxable capital gains, etc. on listed shares, etc. of the resident or nonresident who has a permanent establishment referred to in the preceding item for the year preceding that year. machine translation, not official **第七項** 第四項の規定は、前項の場合について準用する。 art-37-13/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-7 The provisions of paragraph (4) apply mutatis mutandis to the case referred to in the preceding paragraph. machine translation, not official **第八項** 第六項の規定は、同項の居住者又は恒久的施設を有する非居住者がその年の前年分の所得税につき第五項に規定する書類の添付がある確定申告書をその提出期限までに提出している場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）であつて、第六項に規定する申告書を提出する者が当該申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限後に提出した場合を含む。）に限り、適用する。 art-37-13/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-8 The provisions of paragraph (6) apply only where the resident or nonresident who has a permanent establishment referred to in that paragraph has filed by its filing deadline a final return for income tax for the year preceding that year to which the document prescribed in paragraph (5) is attached (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline), and the person who files the return prescribed in paragraph (6) has filed that return by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where that person filed that return after its filing deadline). machine translation, not official **第九項** 第三項の居住者若しくは恒久的施設を有する非居住者又は当該居住者若しくは恒久的施設を有する非居住者が年の中途において死亡をした場合におけるその相続人等（相続人（包括受遺者を含む。以下この項において同じ。）又は当該相続人がその相続の開始があつたことを知つた日の翌日から四月を経過した日の前日（同日前に当該相続人が出国（所得税法第二条第一項第四十二号に規定する出国をいう。以下この項において同じ。）をする場合には、その出国の時）までに次項の還付請求書を提出しないで死亡をした場合における当該相続人の相続人をいう。第一号において同じ。）が、第三項又は第六項の規定による還付の請求をしようとする場合であつて、その年分の所得税につき確定申告書を提出すべき場合及び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は、次に定めるところによる。 art-37-13/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9 Where the resident or nonresident who has a permanent establishment referred to in paragraph (3), or, in the case where that resident or nonresident who has a permanent establishment has died during the year, their heir, etc. (meaning an heir (including a universal legatee; the same applies hereinafter in this paragraph), or, in the case where that heir has died without submitting the claim for a refund referred to in the following paragraph by the day before the day on which four months have elapsed from the day following the day on which the heir came to know of the commencement of the succession (or, where the absence from Japan (meaning absence from Japan prescribed in Article 2, paragraph (1), item (xlii) of the Income Tax Act; the same applies hereinafter in this paragraph) of that heir occurs before that day, the time of that absence from Japan), the heir of that heir; the same applies in item (i)), seeks to make a claim for a refund under the provisions of paragraph (3) or paragraph (6), and the case falls under neither the case where a final return must be filed for income tax for that year nor the case where one may be filed, the following provisions apply: machine translation, not official **一** 当該居住者若しくは恒久的施設を有する非居住者又はその相続人等は、第三項又は第六項に規定する所得税の還付を請求できるものとする。 art-37-13/par-9/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9/item-1 the resident or nonresident who has a permanent establishment or their heir, etc. may claim a refund of the income tax prescribed in paragraph (3) or paragraph (6); machine translation, not official **二** 第三項から前項までの規定は、前号の還付の請求をする場合について準用する。この場合において、第三項中「その年分の確定申告書（前条第九項（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。）又は第四十一条の十五第五項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。第五項及び第九項において同じ。）の提出と同時に、納税地」とあるのは「納税地」と、同項第一号中「この項」とあるのは「第九項第二号において準用するこの項」と、第四項中「前項の規定」とあるのは「第九項第二号において準用する前項の規定」と、第五項中「その年分の確定申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限」とあるのは「第十項の還付請求書をその年の翌年三月十五日（その者が同日前に出国（第九項に規定する出国をいう。以下この項及び第八項において同じ。）をする場合には、その出国の時。以下この項において同じ。）までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該還付請求書をその年の翌年三月十五日」と、第六項中「所得税法第百二十五条第一項から第三項まで又は第五項（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。）の規定に該当してこれらの規定に規定する申告書を提出する者は、その年の中途において死亡をした第三項の居住者又は恒久的施設を有する非居住者の」とあるのは「第三項の居住者又は恒久的施設を有する非居住者が年の中途において死亡をした場合において、その者の」と、「場合には、政令」とあるのは「ときは、その相続人等（第九項に規定する相続人等をいう。）は、政令」と、「当該申告書の提出と同時に、当該申告書に係る所得税」とあるのは「当該居住者又は恒久的施設を有する非居住者」と、同項第一号中「この項」とあるのは「第九項第二号において準用するこの項」と、前項中「申告書を提出する者が当該申告書をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該申告書をその提出期限」とあるのは「相続人等が第十項の還付請求書をその相続の開始があつたことを知つた日の翌日から四月を経過した日の前日（同日前に当該相続人等が出国をする場合には、その出国の時。以下この項において同じ。）までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該還付請求書をその四月を経過した日の前日」と読み替えるものとする。 art-37-13/par-9/item-2 · 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 the provisions of paragraph (3) through the preceding paragraph apply mutatis mutandis to the case where a claim for a refund under the preceding item is made. In this case, in paragraph (3), the phrase "from the competent district director for the place for tax payment, at the same time as filing the final return for that year (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) of the preceding Article (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)) or Article 41-15, paragraph (5); the same applies in paragraphs (5) and (9))," is deemed to be replaced with "from the competent district director for the place for tax payment,"; in item (i) of that paragraph, the phrase "this paragraph" is deemed to be replaced with "this paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)"; in paragraph (4), the phrase "the provisions of the preceding paragraph" is deemed to be replaced with "the provisions of the preceding paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)"; in paragraph (5), the phrase "has filed the final return for that year by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where the person filed that return after its filing deadline" is deemed to be replaced with "has submitted the claim for a refund referred to in paragraph (10) by March 15 of the year following that year (or, where the absence from Japan (meaning absence from Japan prescribed in paragraph (9); the same applies hereinafter in this paragraph and paragraph (8)) of the person occurs before that day, the time of that absence from Japan; the same applies hereinafter in this paragraph) (including, where the district director finds that there are unavoidable circumstances, where the person submitted that claim for a refund after March 15 of the year following that year"; in paragraph (6), the phrase "A person who falls under the provisions of Article 125, paragraphs (1) through (3) or paragraph (5) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) and files the return prescribed in those provisions may, where there is an undeducted amount for specified shares arising in that year of the resident or nonresident who has a permanent establishment referred to in paragraph (3) who died during that year" is deemed to be replaced with "Where the resident or nonresident who has a permanent establishment referred to in paragraph (3) has died during the year, if there is an undeducted amount for specified shares of that person arising in that year, their heir, etc. (meaning an heir, etc. prescribed in paragraph (9)) may", and the phrase "at the same time as filing that return, claim from the competent district director for the place for tax payment for the income tax pertaining to that return" is deemed to be replaced with "claim from the competent district director for the place for tax payment of that resident or nonresident who has a permanent establishment"; in item (i) of that paragraph, the phrase "this paragraph" is deemed to be replaced with "this paragraph as applied mutatis mutandis pursuant to paragraph (9), item (ii)"; and in the preceding paragraph, the phrase "the person who files the return prescribed in paragraph (6) has filed that return by its filing deadline (including, where the district director finds that there are unavoidable circumstances, where that person filed that return after its filing deadline" is deemed to be replaced with "the heir, etc. prescribed in paragraph (6) has submitted the claim for a refund referred to in paragraph (10) by the day before the day on which four months have elapsed from the day following the day on which the heir, etc. came to know of the commencement of the succession (or, where the absence from Japan of that heir, etc. occurs before that day, the time of that absence from Japan; the same applies hereinafter in this paragraph) (including, where the district director finds that there are unavoidable circumstances, where the heir, etc. submitted that claim for a refund after the day before the day on which those four months have elapsed". machine translation, not official **第十項** 第三項又は第六項（これらの規定を前項第二号において準用する場合を含む。以下この項及び第十三項において同じ。）の規定による還付の請求をしようとする者は、その還付を受けようとする所得税の額、その計算の基礎その他財務省令で定める事項を記載した還付請求書に特定株式控除未済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を添付して、第三項又は第六項に規定する税務署長に提出しなければならない。 art-37-13/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-10 A person who seeks to make a claim for a refund under the provisions of paragraph (3) or paragraph (6) (including as applied mutatis mutandis pursuant to item (ii) of the preceding paragraph; the same applies in this paragraph and paragraph (13)) must submit to the district director prescribed in paragraph (3) or paragraph (6) a claim for a refund stating the amount of income tax for which the refund is sought, the basis for its calculation and other matters specified by Order of the Ministry of Finance, with a written statement concerning the calculation of the undeducted amount for specified shares and other documents specified by Order of the Ministry of Finance attached. machine translation, not official **第十一項** 税務署長は、前項の還付請求書の提出があつた場合には、その請求の基礎となつた特定株式控除未済額その他必要な事項について調査し、その調査したところにより、その請求をした者に対し、所得税を還付し、又は請求の理由がない旨を書面により通知する。 art-37-13/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-11 When the claim for a refund referred to in the preceding paragraph has been submitted, the district director investigates the undeducted amount for specified shares that formed the basis of the claim and other necessary matters, and, based on that investigation, refunds the income tax to the person who made the claim or notifies that person in writing that there are no grounds for the claim. machine translation, not official **第十二項** 前項の規定による還付金について国税通則法第五十八条第一項に規定する還付加算金を計算する場合には、その計算の基礎となる同項の期間は、第三項又は第六項（これらの規定を第九項第二号において準用する場合を含む。）の規定による還付の請求がされた日（第三項又は第六項の規定による還付の請求がされた日がこれらの規定に規定する申告書の提出期限前である場合にはその提出期限とし、同号において準用する第三項又は第六項の規定による還付の請求がされた日が同号において準用する第五項又は第八項の還付請求書の提出期限前である場合にはその提出期限とする。）の翌日以後三月を経過した日からその還付のための支払決定をする日又はその還付金につき充当（同法第五十七条第一項の規定による充当をいう。以下この項において同じ。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 art-37-13/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-12 When calculating the interest on refund prescribed in Article 58, paragraph (1) of the Act on General Rules for National Taxes with regard to a refund under the provisions of the preceding paragraph, the period prescribed in that paragraph that forms the basis for the calculation is the period from the day on which three months have elapsed from the day following the day on which the claim for a refund under the provisions of paragraph (3) or paragraph (6) (including as applied mutatis mutandis pursuant to paragraph (9), item (ii)) was made (where the day on which the claim for a refund under the provisions of paragraph (3) or paragraph (6) was made precedes the filing deadline of the return prescribed in those provisions, that filing deadline, and where the day on which the claim for a refund under the provisions of paragraph (3) or paragraph (6) as applied mutatis mutandis pursuant to that item was made precedes the submission deadline of the claim for a refund referred to in paragraph (5) or paragraph (8) as applied mutatis mutandis pursuant to that item, that submission deadline) to the day on which the payment decision for that refund is made or the day on which an appropriation (meaning an appropriation under the provisions of Article 57, paragraph (1) of that Act; the same applies hereinafter in this paragraph) of that refund is made (where there is a day before that day on which the refund became suitable for appropriation, that day). machine translation, not official **第十三項** 第三項又は第六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十三第三項若しくは第六項（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）（これらの規定を同条第九項第二号において準用する場合を含む。）に規定する特定株式控除未済額」と、「同法」とあるのは「これらの法律」と、同法第十九条第四項第二号ハ中「）又は」とあるのは「）、」と、「）の」とあるのは「）又は租税特別措置法第三十七条の十三第十一項（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）の」とする。 art-37-13/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-13 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-13 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 (3) or paragraph (6) 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 undeducted amount for specified shares prescribed in Article 37-13, paragraph (3) or paragraph (6) (Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies, etc.) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article)", and the phrase "that Act" is deemed to be replaced with "those Acts"; and in Article 19, paragraph (4), item (ii), (c) of that Act, the phrase ") or" is deemed to be replaced with "),", and the phrase ") of" is deemed to be replaced with ") or Article 37-13, paragraph (11) (Deduction of Amounts Required for Acquisition of Shares Issued by Specified Small and Medium-Sized Companies, etc.) of the Act on Special Measures Concerning Taxation, of". machine translation, not official **第十四項** 第一項の規定の適用を受けた場合又は第十一項の規定による所得税の還付を受けた場合における控除対象特定株式と同一銘柄の株式の取得価額の計算の特例、これらの場合において控除対象特定株式をその取得の日の属する年の翌年中に譲渡をしたときにおける当該控除対象特定株式と同一銘柄の株式の取得価額の計算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。 art-37-13/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-14 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-14 Special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares in the case where the provisions of paragraph (1) have been applied or a refund of income tax under the provisions of paragraph (11) has been received, special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares in the case where, in those cases, the deductible specified shares are transferred during the year following the year that includes the day of their acquisition, and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-37-13/par-1: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10 - art-37-13/par-1: この項 → 租税特別措置法 第三十七条の十三第一項 (Article 37-13, paragraph (1)), art-37-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1 - art-37-13/par-1: 同条 → 租税特別措置法 第三十七条の十三の三 (Article 37-13-3), art-37-13-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3 · https://japanlaw.org/l/332AC0000000026/art-37-13-3 - art-37-13/par-1: 第二十九条の二第一項 → 租税特別措置法 第二十九条の二第一項 (Article 29-2, paragraph (1)), art-29-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-29-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-1 - art-37-13/par-1: 第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1 - art-37-13/par-1: 次項 → 租税特別措置法 第三十七条の十三第二項 (Article 37-13, paragraph (2)), art-37-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-2 - art-37-13/par-1: 第五項 → 租税特別措置法 第三十七条の十三第五項 (Article 37-13, paragraph (5)), art-37-13/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-5 - art-37-13/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-37-13/par-1: 第三十七条の十三の三第一項 → 租税特別措置法 第三十七条の十三の三第一項 (Article 37-13-3, paragraph (1)), art-37-13-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-1 - art-37-13/par-1: 第三項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-1: この条 → 租税特別措置法 第三十七条の十三 (Article 37-13), art-37-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13 · https://japanlaw.org/l/332AC0000000026/art-37-13 - art-37-13/par-1/item-1: 中小企業等経営強化法第六条 → e-Gov law 411AC0000000018, 第六条 (Article 6), art-6 — not held in this collection - art-37-13/par-1/item-2: 中小企業基本法（昭和三十八年法律第百五十四号）第二条第一項 → e-Gov law 338AC0000000154, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-37-13/par-1/item-2/sub-1: 投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-37-13/par-1/item-2/sub-1: 同法第三条第一項 → e-Gov law 410AC0000000090, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-37-13/par-1/item-2/sub-2: 金融商品取引法第二十九条の四の二第九項 → e-Gov law 323AC0000000025, 第二十九条の四の二第九項 (Article 29-4-2, paragraph (9)), art-29-4-2/par-9 — not held in this collection - art-37-13/par-1/item-3: 沖縄振興特別措置法第五十七条の二第一項 → e-Gov law 414AC0000000014, 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — not held in this collection - art-37-13/par-2: 前項 → 租税特別措置法 第三十七条の十三第一項 (Article 37-13, paragraph (1)), art-37-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1 - art-37-13/par-3: 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-37-13/par-3: 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-37-13/par-3: 第一項 → 租税特別措置法 第三十七条の十三第一項 (Article 37-13, paragraph (1)), art-37-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1 - art-37-13/par-3: 同項第一号 → 租税特別措置法 第三十七条の十三第一項第一号 (Article 37-13, paragraph (1), item (i)), art-37-13/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-1 - art-37-13/par-3: 第二号 → 租税特別措置法 第三十七条の十三第一項第二号 (Article 37-13, paragraph (1), item (ii)), art-37-13/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-2 - art-37-13/par-3: 第四十一条の十五第五項 → 租税特別措置法 第四十一条の十五第五項 (Article 41-15, paragraph (5)), art-41-15/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-5 - art-37-13/par-3: 前条第九項 → 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-37-13/par-3: 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-37-13/par-3: 第二号 → 租税特別措置法 第三十七条の十三第三項第二号 (Article 37-13, paragraph (3), item (ii)), art-37-13/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3/item-2 - art-37-13/par-3: 第五項 → 租税特別措置法 第三十七条の十三第五項 (Article 37-13, paragraph (5)), art-37-13/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-5 - art-37-13/par-3: この条 → 租税特別措置法 第三十七条の十三 (Article 37-13), art-37-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13 · https://japanlaw.org/l/332AC0000000026/art-37-13 - art-37-13/par-3: 第九項 → 租税特別措置法 第三十七条の十三第九項 (Article 37-13, paragraph (9)), art-37-13/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9 - art-37-13/par-3: 第一号 → 租税特別措置法 第三十七条の十三第三項第一号 (Article 37-13, paragraph (3), item (i)), art-37-13/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3/item-1 - art-37-13/par-3/item-1: 第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1 - art-37-13/par-3/item-1: 次号 → 租税特別措置法 第三十七条の十三第三項第二号 (Article 37-13, paragraph (3), item (ii)), art-37-13/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3/item-2 - art-37-13/par-3/item-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-37-13/par-3/item-1: 次条第四項 → 租税特別措置法 第三十七条の十三の二第四項 (Article 37-13-2, paragraph (4)), art-37-13-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-4 - art-37-13/par-3/item-1: この項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-3/item-1: この条 → 租税特別措置法 第三十七条の十三 (Article 37-13), art-37-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13 · https://japanlaw.org/l/332AC0000000026/art-37-13 - art-37-13/par-3/item-2: 第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1 - art-37-13/par-3/item-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-37-13/par-4: 国税通則法第二条第四号 → 国税通則法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-4 - art-37-13/par-4: 前項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-4: 次条第四項 → 租税特別措置法 第三十七条の十三の二第四項 (Article 37-13-2, paragraph (4)), art-37-13-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-4 - art-37-13/par-5: 第一項第一号 → 租税特別措置法 第三十七条の十三第一項第一号 (Article 37-13, paragraph (1), item (i)), art-37-13/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-1 - art-37-13/par-5: 第二号 → 租税特別措置法 第三十七条の十三第一項第二号 (Article 37-13, paragraph (1), item (ii)), art-37-13/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1/item-2 - art-37-13/par-5: 第三項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-6: 所得税法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/income-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000033/art-125/par-1 - art-37-13/par-6: 所得税法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/ja/income-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000033/art-125/par-2 - art-37-13/par-6: 所得税法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第三項 (Article 125, paragraph (3)), art-125/par-3 — https://japanlaw.org/ja/income-tax-act/art-125/par-3 · https://japanlaw.org/l/340AC0000000033/art-125/par-3 - art-37-13/par-6: 第五項 → 所得税法 第百二十五条第五項 (Article 125, paragraph (5)), art-125/par-5 — https://japanlaw.org/ja/income-tax-act/art-125/par-5 · https://japanlaw.org/l/340AC0000000033/art-125/par-5 - art-37-13/par-6: 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-37-13/par-6: 第二号 → 租税特別措置法 第三十七条の十三第六項第二号 (Article 37-13, paragraph (6), item (ii)), art-37-13/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6/item-2 - art-37-13/par-6: 第一号 → 租税特別措置法 第三十七条の十三第六項第一号 (Article 37-13, paragraph (6), item (i)), art-37-13/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6/item-1 - art-37-13/par-6: 第三項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-6/item-1: 次号 → 租税特別措置法 第三十七条の十三第六項第二号 (Article 37-13, paragraph (6), item (ii)), art-37-13/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6/item-2 - art-37-13/par-6/item-1: この項 → 租税特別措置法 第三十七条の十三第六項 (Article 37-13, paragraph (6)), art-37-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 - art-37-13/par-6/item-1: 第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1 - art-37-13/par-6/item-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-37-13/par-6/item-1: 次条第四項 → 租税特別措置法 第三十七条の十三の二第四項 (Article 37-13-2, paragraph (4)), art-37-13-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-4 - art-37-13/par-6/item-2: 第三十七条の十第一項 → 租税特別措置法 第三十七条の十第一項 (Article 37-10, paragraph (1)), art-37-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-1 - art-37-13/par-6/item-2: 前号 → 租税特別措置法 第三十七条の十三第六項第一号 (Article 37-13, paragraph (6), item (i)), art-37-13/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6/item-1 - art-37-13/par-6/item-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-37-13/par-7: 前項 → 租税特別措置法 第三十七条の十三第六項 (Article 37-13, paragraph (6)), art-37-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 - art-37-13/par-7: 第四項 → 租税特別措置法 第三十七条の十三第四項 (Article 37-13, paragraph (4)), art-37-13/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-4 - art-37-13/par-8: 第六項 → 租税特別措置法 第三十七条の十三第六項 (Article 37-13, paragraph (6)), art-37-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 - art-37-13/par-8: 第五項 → 租税特別措置法 第三十七条の十三第五項 (Article 37-13, paragraph (5)), art-37-13/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-5 - art-37-13/par-9: 所得税法第二条第一項第四十二号 → 所得税法 第二条第一項第四十二号 (Article 2, paragraph (1), item (xlii)), art-2/par-1/item-42 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-42 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-42 - art-37-13/par-9: 第一号 → 租税特別措置法 第三十七条の十三第九項第一号 (Article 37-13, paragraph (9), item (i)), art-37-13/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9/item-1 - art-37-13/par-9: 第六項 → 租税特別措置法 第三十七条の十三第六項 (Article 37-13, paragraph (6)), art-37-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 - art-37-13/par-9: 次項 → 租税特別措置法 第三十七条の十三第十項 (Article 37-13, paragraph (10)), art-37-13/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-10 - art-37-13/par-9: 第三項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-9: この項 → 租税特別措置法 第三十七条の十三第九項 (Article 37-13, paragraph (9)), art-37-13/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9 - art-37-13/par-9/item-1: 第六項 → 租税特別措置法 第三十七条の十三第六項 (Article 37-13, paragraph (6)), art-37-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 - art-37-13/par-9/item-1: 第三項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-9/item-2: 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-37-13/par-9/item-2: 所得税法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/ja/income-tax-act/art-125/par-1 · https://japanlaw.org/l/340AC0000000033/art-125/par-1 - art-37-13/par-9/item-2: 所得税法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/ja/income-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000033/art-125/par-2 - art-37-13/par-9/item-2: 所得税法第百二十五条第一項から第三項まで → 所得税法 第百二十五条第三項 (Article 125, paragraph (3)), art-125/par-3 — https://japanlaw.org/ja/income-tax-act/art-125/par-3 · https://japanlaw.org/l/340AC0000000033/art-125/par-3 - art-37-13/par-9/item-2: 第五項 → 所得税法 第百二十五条第五項 (Article 125, paragraph (5)), art-125/par-5 — https://japanlaw.org/ja/income-tax-act/art-125/par-5 · https://japanlaw.org/l/340AC0000000033/art-125/par-5 - art-37-13/par-9/item-2: 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-37-13/par-9/item-2: 前号 → 租税特別措置法 第三十七条の十三第九項第一号 (Article 37-13, paragraph (9), item (i)), art-37-13/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9/item-1 - art-37-13/par-9/item-2: 第六項 → 租税特別措置法 第三十七条の十三第六項 (Article 37-13, paragraph (6)), art-37-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 - art-37-13/par-9/item-2: 第九項第二号 → 租税特別措置法 第三十七条の十三第九項第二号 (Article 37-13, paragraph (9), item (ii)), art-37-13/par-9/item-2 — 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 - art-37-13/par-9/item-2: 第四十一条の十五第五項 → 租税特別措置法 第四十一条の十五第五項 (Article 41-15, paragraph (5)), art-41-15/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-15/par-5 - art-37-13/par-9/item-2: 前項 → 租税特別措置法 第三十七条の十三第八項 (Article 37-13, paragraph (8)), art-37-13/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-8 - art-37-13/par-9/item-2: 前条第九項 → 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-37-13/par-9/item-2: 第十項 → 租税特別措置法 第三十七条の十三第十項 (Article 37-13, paragraph (10)), art-37-13/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-10 - art-37-13/par-9/item-2: 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-37-13/par-9/item-2: 第五項 → 租税特別措置法 第三十七条の十三第五項 (Article 37-13, paragraph (5)), art-37-13/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-5 - art-37-13/par-9/item-2: 同項第一号 → 租税特別措置法 第三十七条の十三第六項第一号 (Article 37-13, paragraph (6), item (i)), art-37-13/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6/item-1 - art-37-13/par-9/item-2: 第三項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-9/item-2: 第九項 → 租税特別措置法 第三十七条の十三第九項 (Article 37-13, paragraph (9)), art-37-13/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9 - art-37-13/par-9/item-2: 同項第一号 → 租税特別措置法 第三十七条の十三第三項第一号 (Article 37-13, paragraph (3), item (i)), art-37-13/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3/item-1 - art-37-13/par-9/item-2: 第四項 → 租税特別措置法 第三十七条の十三第四項 (Article 37-13, paragraph (4)), art-37-13/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-4 - art-37-13/par-10: 第六項 → 租税特別措置法 第三十七条の十三第六項 (Article 37-13, paragraph (6)), art-37-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 - art-37-13/par-10: 前項第二号 → 租税特別措置法 第三十七条の十三第九項第二号 (Article 37-13, paragraph (9), item (ii)), art-37-13/par-9/item-2 — 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 - art-37-13/par-10: この項 → 租税特別措置法 第三十七条の十三第十項 (Article 37-13, paragraph (10)), art-37-13/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-10 - art-37-13/par-10: 第十三項 → 租税特別措置法 第三十七条の十三第十三項 (Article 37-13, paragraph (13)), art-37-13/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-13 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-13 - art-37-13/par-10: 第三項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-11: 前項 → 租税特別措置法 第三十七条の十三第十項 (Article 37-13, paragraph (10)), art-37-13/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-10 - art-37-13/par-12: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1 - art-37-13/par-12: 同法第五十七条第一項 → 国税通則法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-57/par-1 · https://japanlaw.org/l/337AC0000000066/art-57/par-1 - art-37-13/par-12: 前項 → 租税特別措置法 第三十七条の十三第十一項 (Article 37-13, paragraph (11)), art-37-13/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-11 - art-37-13/par-12: 第六項 → 租税特別措置法 第三十七条の十三第六項 (Article 37-13, paragraph (6)), art-37-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 - art-37-13/par-12: 第九項第二号 → 租税特別措置法 第三十七条の十三第九項第二号 (Article 37-13, paragraph (9), item (ii)), art-37-13/par-9/item-2 — 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 - art-37-13/par-12: 第八項 → 租税特別措置法 第三十七条の十三第八項 (Article 37-13, paragraph (8)), art-37-13/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-8 - art-37-13/par-12: この項 → 租税特別措置法 第三十七条の十三第十二項 (Article 37-13, paragraph (12)), art-37-13/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-12 - art-37-13/par-12: 第五項 → 租税特別措置法 第三十七条の十三第五項 (Article 37-13, paragraph (5)), art-37-13/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-5 - art-37-13/par-12: 第三項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-13: 同法第十九条第四項第二号 → 国税通則法 第十九条第四項第二号 (Article 19, paragraph (4), item (ii)), art-19/par-4/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-19/par-4/item-2 - art-37-13/par-13: 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-37-13/par-13: 租税特別措置法第三十七条の十三第十一項 → 租税特別措置法 第三十七条の十三第十一項 (Article 37-13, paragraph (11)), art-37-13/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-11 - art-37-13/par-13: 第六項 → 租税特別措置法 第三十七条の十三第六項 (Article 37-13, paragraph (6)), art-37-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 - art-37-13/par-13: 同条第九項第二号 → 租税特別措置法 第三十七条の十三第九項第二号 (Article 37-13, paragraph (9), item (ii)), art-37-13/par-9/item-2 — 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 - art-37-13/par-13: 第三項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-14: 前各項 → 租税特別措置法 第三十七条の十三第七項 (Article 37-13, paragraph (7)), art-37-13/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-7 - art-37-13/par-14: 第十一項 → 租税特別措置法 第三十七条の十三第十一項 (Article 37-13, paragraph (11)), art-37-13/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-11 - art-37-13/par-14: 第一項 → 租税特別措置法 第三十七条の十三第一項 (Article 37-13, paragraph (1)), art-37-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1 - art-37-13/par-14: 前各項 → 租税特別措置法 第三十七条の十三第六項 (Article 37-13, paragraph (6)), art-37-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 - art-37-13/par-14: 前各項 → 租税特別措置法 第三十七条の十三第八項 (Article 37-13, paragraph (8)), art-37-13/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-8 - art-37-13/par-14: 前各項 → 租税特別措置法 第三十七条の十三第十項 (Article 37-13, paragraph (10)), art-37-13/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-10 - art-37-13/par-14: 前各項 → 租税特別措置法 第三十七条の十三第十二項 (Article 37-13, paragraph (12)), art-37-13/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-12 - art-37-13/par-14: 前各項 → 租税特別措置法 第三十七条の十三第二項 (Article 37-13, paragraph (2)), art-37-13/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-2 - art-37-13/par-14: 前各項 → 租税特別措置法 第三十七条の十三第十三項 (Article 37-13, paragraph (13)), art-37-13/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-13 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-13 - art-37-13/par-14: 前各項 → 租税特別措置法 第三十七条の十三第五項 (Article 37-13, paragraph (5)), art-37-13/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-5 - art-37-13/par-14: 前各項 → 租税特別措置法 第三十七条の十三第三項 (Article 37-13, paragraph (3)), art-37-13/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3 - art-37-13/par-14: 前各項 → 租税特別措置法 第三十七条の十三第九項 (Article 37-13, paragraph (9)), art-37-13/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9 - art-37-13/par-14: 前各項 → 租税特別措置法 第三十七条の十三第四項 (Article 37-13, paragraph (4)), art-37-13/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-4 ## Cited by 31 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第三十七条の十三第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-1 - 租税特別措置法 第三十七条の十三第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-2 - 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三項第一号（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-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3/item-1 - 租税特別措置法 第三十七条の十三第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-4 - 租税特別措置法 第三十七条の十三第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-5 - 租税特別措置法 第三十七条の十三第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6 - 租税特別措置法 第三十七条の十三第六項第一号（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-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6/item-1 - 租税特別措置法 第三十七条の十三第六項第二号（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-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-6/item-2 - 租税特別措置法 第三十七条の十三第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-7 - 租税特別措置法 第三十七条の十三第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-8 - 租税特別措置法 第三十七条の十三第九項（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-9 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9 - 租税特別措置法 第三十七条の十三第九項第一号（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-1 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9/item-1 - 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 第三十七条の十三第十項（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-10 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-10 - 租税特別措置法 第三十七条の十三第十一項（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-11 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-11 - 租税特別措置法 第三十七条の十三第十二項（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-12 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-12 - 租税特別措置法 第三十七条の十三第十三項（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-13 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-13 - 租税特別措置法 第三十七条の十三第十四項（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-14 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-14 - 租税特別措置法 第三十七条の十三の二第二項（特定新規中小企業者がその設立の際に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-37-13-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-2 - 租税特別措置法 第三十七条の十三の二第四項（特定新規中小企業者がその設立の際に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-37-13-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-4 - 租税特別措置法 第三十七条の十三の二第五項（特定新規中小企業者がその設立の際に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-37-13-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-5 - 租税特別措置法 第三十七条の十三の三第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-1 - 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七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-7 - 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 第四十一条の十八の四第一項第二号（特定新規中小会社が発行した株式を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-2 - 租税特別措置法 第四十一条の十八の四第一項第三号（特定新規中小会社が発行した株式を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-1/item-3 - 租税特別措置法 第四十一条の十八の四第二項（特定新規中小会社が発行した株式を取得した場合の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-4/par-2 - 租税特別措置法 第四十二条の三第一項（罰則） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-1 - 租税特別措置法 附則第六十七条第一項（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に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-67/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-20261007T211206-052, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-053, 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