# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条の十三の二 (Article 37-13-2)

- 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: 第三十七条の十三の二 (Article 37-13-2)（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） — address `art-37-13-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-37-13-2
- Every provision below carries its address and both URLs on the line under it.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.

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### 第三十七条の十三の二（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） — Deduction of Amounts Required for Acquisition of Shares Issued by Specified New Small and Medium Sized Enterprises upon Their Establishment, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-37-13-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-2</sup>

    **第一項**  令和五年四月一日以後に、その設立の日の属する年十二月三十一日において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でその設立の日以後の期間が一年未満の株式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よりその設立の際に発行される株式（以下この項において「設立特定株式」という。）を払込みにより取得をした居住者又は恒久的施設を有する非居住者（当該株式会社の発起人であることその他の政令で定める要件を満たすものに限る。）が、当該設立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設立特定株式（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「控除対象設立特定株式」という。）の取得に要した金額として政令で定める金額（以下この項、第三項及び第四項において「控除対象設立特定株式取得金額」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。第三項において同じ。）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。第三項において同じ。）の合計額（以下この項及び第四項において「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。）が当該控除対象設立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。
    <sup>art-37-13-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-1</sup>
    Where a resident or nonresident who has a permanent establishment (limited to one that satisfies the requirements specified by Cabinet Order, such as being a promoter of the stock company) who has, on or after April 1, 2023, acquired by payment shares issued upon its establishment (hereinafter referred to in this paragraph as "specified shares issued at establishment") by 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. as of December 31 of the year that includes the day of its establishment and that satisfies the requirements specified by Order of the Ministry of Finance, such as being a stock company for which the period from the day of its establishment is less than one year, has acquired those specified shares issued at establishment 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 issued at establishment 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 acquired at incorporation") (hereinafter referred to in this paragraph, paragraph (3) and paragraph (4) as the "deductible acquisition cost of specified shares acquired at incorporation") (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 paragraph (3)) 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 paragraph (3)) (hereinafter referred to in this paragraph and paragraph (4) 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 acquired at incorporation, an amount equivalent to that total amount of income from transfer, etc. of shares, etc. before application) is deducted.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定又は第四項において準用する前条第三項若しくは第六項（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。）の規定の適用を受けた控除対象設立特定株式及び当該控除対象設立特定株式と同一銘柄の株式で、その適用を受けた年中に払込みにより取得をしたものについては、前条第一項の規定又は同条第三項若しくは第六項（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。）の規定は、適用しない。
    <sup>art-37-13-2/par-2 · 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</sup>
    With regard to deductible specified shares acquired at incorporation to which the provisions of the preceding paragraph or the provisions of paragraph (3) or paragraph (6) of the preceding Article as applied mutatis mutandis pursuant to paragraph (4) (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) have been applied, and shares of the same class as those deductible specified shares acquired at incorporation that were acquired by payment during the year in which those provisions were applied, the provisions of paragraph (1) of the preceding Article or the provisions of paragraph (3) or paragraph (6) of that Article (including as applied mutatis mutandis pursuant to paragraph (9), item (ii) of that Article) do not apply.
    <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、控除対象設立特定株式取得金額、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。
    <sup>art-37-13-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/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 deductible acquisition cost of specified shares acquired at incorporation, 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.
    <sup>machine translation, not official</sup>

    **第四項**  前条第三項から第十三項までの規定は、令和八年一月一日以後に控除対象設立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のその年において生じた設立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設立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をいう。次項において同じ。）がある場合について準用する。この場合において、同条第三項中「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」とあるのは「設立特定株式控除未済額（次条第四項に規定する設立特定株式控除未済額」と、同項第一号中「（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」とあるのは「につき」と、「に準じて」とあるのは「を適用して」と、同項第二号中「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と、同条第四項中「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）」とあるのは「の額」と、「、前項」とあるのは「、同項」と、同条第五項中「第一項第一号又は第二号に定める特定株式」とあるのは「次条第一項に規定する設立特定株式」と、同条第六項中「特定株式控除未済額が」とあるのは「設立特定株式控除未済額が」と、同項第一号中「（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」とあるのは「につき」と、「に準じて」とあるのは「を適用して」と、同項第二号中「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と、同条第九項第二号中「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」とあるのは「第五項」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」とあるのは「前項」と、同条第十項及び第十一項中「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と、同条第十三項中「租税特別措置法」とあるのは「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）において準用する同法」と、「特定株式控除未済額」とあるのは「設立特定株式控除未済額」と読み替えるものとする。
    <sup>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</sup>
    The provisions of paragraphs (3) through (13) of the preceding Article apply mutatis mutandis to the case where there is an undeducted amount for specified shares issued at establishment (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 acquired at incorporation, the amount of the shortfall; the same applies in the following paragraph) arising in that year of a resident or nonresident who has a permanent establishment prescribed in paragraph (1) who has acquired deductible specified shares acquired at incorporation by payment on or after January 1, 2026. In this case, in paragraph (3) of that Article, the phrase "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" is deemed to be replaced with "undeducted amount for specified shares issued at establishment arising in that year (meaning the undeducted amount for specified shares issued at establishment prescribed in paragraph (4) of the following Article"; in item (i) of that paragraph, the phrase "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)" is deemed to be replaced with "for the year preceding that year", and the phrase "calculated in accordance with" is deemed to be replaced with "calculated by applying"; in item (ii) of that paragraph, the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment"; in paragraph (4) of that Article, the phrase "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)" is deemed to be replaced with "for the year preceding that year", and the phrase "a claim for a refund under the preceding paragraph" is deemed to be replaced with "a claim for a refund under that paragraph"; in paragraph (5) of that Article, the phrase "specified shares specified in paragraph (1), item (i) or item (ii)" is deemed to be replaced with "specified shares issued at establishment prescribed in paragraph (1) of the following Article"; in paragraph (6) of that Article, the phrase "undeducted amount for specified shares arising" is deemed to be replaced with "undeducted amount for specified shares issued at establishment arising"; in item (i) of that paragraph, the phrase "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)" is deemed to be replaced with "for the year preceding that year", and the phrase "calculated in accordance with" is deemed to be replaced with "calculated by applying"; in item (ii) of that paragraph, the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment"; in paragraph (9), item (ii) of that Article, the phrase "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)" is deemed to be replaced with "in paragraph (5)", and the phrase "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" is deemed to be replaced with "and in the preceding paragraph"; in paragraphs (10) and (11) of that Article, the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment"; and in paragraph (13) of that Article, the phrase "of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 37-13-2, paragraph (4) (Deduction of Amounts Required for Acquisition of Shares Issued by Specified New Small and Medium Sized Enterprises upon Their Establishment, etc.) of that Act", and the phrase "undeducted amount for specified shares" is deemed to be replaced with "undeducted amount for specified shares issued at establishment".
    <sup>machine translation, not official</sup>

    **第五項**  その年において第一項の規定の適用を受けた金額と前項において準用する前条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当該所得税に係る設立特定株式控除未済額との合計額が二十億円を超える場合における控除対象設立特定株式と同一銘柄の株式の取得価額の計算の特例、第一項の規定の適用を受けた場合又は同条第十一項の規定による所得税の還付を受けた場合において控除対象設立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設立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。
    <sup>art-37-13-2/par-5 · 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</sup>
    Special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares acquired at incorporation in the case where the total of the amount to which the provisions of paragraph (1) were applied in that year and, where a refund of income tax under the provisions of paragraph (11) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph has been received, the undeducted amount for specified shares issued at establishment pertaining to that income tax exceeds 2 billion yen, special provisions for calculating the acquisition cost of shares of the same class as deductible specified shares acquired at incorporation in the case where, where the provisions of paragraph (1) have been applied or a refund of income tax under the provisions of paragraph (11) of that Article has been received, the deductible specified shares acquired at incorporation 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.
    <sup>machine translation, not official</sup>

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## Cites
- art-37-13-2/par-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-37-13-2/par-1: この条 → 租税特別措置法 第三十七条の十三の二 (Article 37-13-2), art-37-13-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-2
- art-37-13-2/par-1: 第三項 → 租税特別措置法 第三十七条の十三の二第三項 (Article 37-13-2, paragraph (3)), art-37-13-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-3
- art-37-13-2/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-37-13-2/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-37-13-2/par-1: 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-37-13-2/par-1: この項 → 租税特別措置法 第三十七条の十三の二第一項 (Article 37-13-2, paragraph (1)), art-37-13-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-1
- art-37-13-2/par-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-37-13-2/par-2: 前条第一項 → 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-37-13-2/par-2: 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-37-13-2/par-2: 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-37-13-2/par-2: 前条第三項 → 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-37-13-2/par-2: 前項 → 租税特別措置法 第三十七条の十三の二第一項 (Article 37-13-2, paragraph (1)), art-37-13-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-1
- art-37-13-2/par-3: 第一項 → 租税特別措置法 第三十七条の十三の二第一項 (Article 37-13-2, paragraph (1)), art-37-13-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-1
- art-37-13-2/par-4: 前条第三項から第十三項まで → 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-37-13-2/par-4: 前条第三項から第十三項まで → 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-37-13-2/par-4: 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-37-13-2/par-4: 前条第三項から第十三項まで → 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-37-13-2/par-4: 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-37-13-2/par-4: 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-37-13-2/par-4: 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-37-13-2/par-4: 前条第三項から第十三項まで → 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-37-13-2/par-4: 次項 → 租税特別措置法 第三十七条の十三の二第五項 (Article 37-13-2, paragraph (5)), art-37-13-2/par-5 — 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
- art-37-13-2/par-4: 前条第三項から第十三項まで → 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-37-13-2/par-4: 前条第三項から第十三項まで → 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-37-13-2/par-4: 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-37-13-2/par-4: 前条第三項から第十三項まで → 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-37-13-2/par-4: 前条第三項から第十三項まで → 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-37-13-2/par-4: 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-37-13-2/par-4: 前条第三項から第十三項まで → 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-37-13-2/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-37-13-2/par-4: 前条第三項から第十三項まで → 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-37-13-2/par-4: 第一項 → 租税特別措置法 第三十七条の十三の二第一項 (Article 37-13-2, paragraph (1)), art-37-13-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-1
- art-37-13-2/par-4: 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-37-13-2/par-4: 前条第三項から第十三項まで → 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-37-13-2/par-5: 前条第十一項 → 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-37-13-2/par-5: 前各項 → 租税特別措置法 第三十七条の十三の二第二項 (Article 37-13-2, paragraph (2)), art-37-13-2/par-2 — 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
- art-37-13-2/par-5: 前各項 → 租税特別措置法 第三十七条の十三の二第三項 (Article 37-13-2, paragraph (3)), art-37-13-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-3
- art-37-13-2/par-5: 前項 → 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-37-13-2/par-5: 第一項 → 租税特別措置法 第三十七条の十三の二第一項 (Article 37-13-2, paragraph (1)), art-37-13-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-1

## Cited by

14 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 第三十七条の十三の二第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-1
- 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三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-37-13-2/par-3
- 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

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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-20261007T211206-053, 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