# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条の十三の三 (Article 37-13-3)

- 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三 (Article 37-13-3)（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） — address `art-37-13-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-37-13-3
- 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三（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） — Deduction for Carryover of Capital Loss on Shares Issued by Specified Small and Medium-Sized Companies, etc.
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

    **第一項**  特定中小会社の特定株式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（第三十七条の十三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（当該特定株式が前条第一項に規定する設立特定株式に該当する場合には、同項に規定する居住者又は恒久的施設を有する非居住者を含む。）に該当するものに限る。以下この条において同じ。）について、当該特定中小会社の設立の日から当該特定中小会社（当該特定中小会社であつた株式会社を含む。）が発行した株式に係る上場等の日（金融商品取引法第二条第十六項に規定する金融商品取引所に上場された日その他の政令で定める日をいう。）の前日までの期間（第八項において「適用期間」という。）内に、その有する当該払込みにより取得をした特定株式が株式としての価値を失つたことによる損失が生じた場合として次に掲げる事実が発生したときは、当該事実が発生したことは当該特定株式の譲渡をしたことと、当該損失の金額として政令で定める金額は当該特定株式の譲渡をしたことにより生じた損失の金額とそれぞれみなして、この条及び第三十七条の十の規定その他の所得税に関する法令の規定を適用する。
    <sup>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</sup>
    Where, with regard to a resident or nonresident who has a permanent establishment who has acquired by payment specified shares of a specified small and medium-sized company (limited to one that falls under a resident or nonresident who has a permanent establishment prescribed in Article 37-13, paragraph (1) (where those specified shares fall under specified shares issued at establishment prescribed in paragraph (1) of the preceding Article, including a resident or nonresident who has a permanent establishment prescribed in that paragraph); the same applies hereinafter in this Article), any of the following facts occurs as a case where a loss has arisen due to the specified shares acquired by that payment and held by that person having lost their value as shares within the period from the day of the establishment of the specified small and medium-sized company to the day before the listing date, etc. (meaning the day on which the shares were listed on a financial instruments exchange prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or any other day specified by Cabinet Order) pertaining to shares issued by that specified small and medium-sized company (including a stock company that was that specified small and medium-sized company) (referred to as the "application period" in paragraph (8)), the occurrence of that fact is deemed to be a transfer of those specified shares, and the amount specified by Cabinet Order as the amount of that loss is deemed to be the amount of losses arising from the transfer of those specified shares, respectively, and the provisions of this Article and Article 37-10 and the provisions of other laws and regulations concerning income tax apply:
    <sup>machine translation, not official</sup>

      **一**  当該払込みにより取得をした特定株式を発行した株式会社が解散（合併による解散を除く。）をし、その清算が結了したこと。
      <sup>art-37-13-3/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-1/item-1</sup>
      the stock company that issued the specified shares acquired by that payment has dissolved (excluding dissolution due to a merger) and its liquidation has been completed;
      <sup>machine translation, not official</sup>

      **二**  前号に掲げる事実に類する事実として政令で定めるもの
      <sup>art-37-13-3/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-1/item-2</sup>
      a fact specified by Cabinet Order as being similar to the fact listed in the preceding item.
      <sup>machine translation, not official</sup>

    **第二項**  前項の規定は、政令で定めるところにより、同項に規定する事実が発生した日の属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、同項に規定する損失の金額として政令で定める金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
    <sup>art-37-13-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-2</sup>
    The provisions of the preceding paragraph apply, pursuant to the provisions of Cabinet Order, only where the final return for the year that includes the day on which the fact prescribed in that paragraph occurred states that the application of the provisions of that paragraph is sought, and has attached to it a written statement concerning the calculation of the amount specified by Cabinet Order as the amount of losses prescribed in that paragraph and other documents specified by Order of the Ministry of Finance.
    <sup>machine translation, not official</sup>

    **第三項**  税務署長は、前項の確定申告書の提出がなかつた場合又は同項の記載若しくは添付がない確定申告書の提出があつた場合においても、その提出又は記載若しくは添付がなかつたことについてやむを得ない事情があると認めるときは、当該記載をした書類及び同項の財務省令で定める書類の提出があつた場合に限り、第一項の規定を適用することができる。
    <sup>art-37-13-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-3</sup>
    Even if the final return referred to in the preceding paragraph is not filed, or a final return is filed without the statement or document referred to in that paragraph, the district director may apply paragraph (1) if the district director finds that there were unavoidable circumstances for the failure to file the return or to include the statement or document, but only if a document giving that statement and the document prescribed by Order of the Ministry of Finance referred to in that paragraph are submitted.
    <sup>machine translation, not official</sup>

    **第四項**  確定申告書（第十項において準用する第三十七条の十二の二第九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。以下この項、次項及び第七項において同じ。）を提出する居住者又は恒久的施設を有する非居住者の特定株式に係る譲渡損失の金額がある場合には、第三十七条の十第一項後段の規定にかかわらず、当該特定株式に係る譲渡損失の金額は、当該確定申告書に係る年分の第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（第三十七条の十三第一項又は前条第一項の規定の適用がある場合には、その適用後の金額）を限度として、当該年分の当該上場株式等に係る譲渡所得等の金額の計算上控除する。
    <sup>art-37-13-3/par-4 · 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</sup>
    Where a resident or nonresident who has a permanent establishment who files a final return (including a return under the provisions of Article 123, paragraph (1) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) as applied mutatis mutandis pursuant to paragraph (10); the same applies hereinafter in this paragraph, the following paragraph and paragraph (7)) has an amount of capital loss on specified shares, notwithstanding the provisions of the second sentence of Article 37-10, paragraph (1), the amount of capital loss on specified shares is deducted in calculating the amount of capital gains, etc. on listed shares, etc. for the year covered by the final return, up to the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article apply, the amount after that application) for that year.
    <sup>machine translation, not official</sup>

    **第五項**  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、特定株式に係る譲渡損失の金額の計算に関する明細書その他の財務省令で定める書類の添付がある場合に限り、適用する。
    <sup>art-37-13-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-5</sup>
    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 amount of capital loss on specified shares and other documents specified by Order of the Ministry of Finance.
    <sup>machine translation, not official</sup>

    **第六項**  第四項の規定の適用がある場合における第三十七条の十一の規定の適用については、同条第一項中「計算した金額（」とあるのは、「計算した金額（第三十七条の十三の三第四項の規定の適用がある場合には、その適用後の金額。」とする。
    <sup>art-37-13-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-6</sup>
    With regard to the application of the provisions of Article 37-11 in the case where the provisions of paragraph (4) apply, the phrase "calculated amount (" in paragraph (1) of that Article is deemed to be replaced with "calculated amount (where the provisions of Article 37-13-3, paragraph (4) apply, the amount after that application;".
    <sup>machine translation, not official</sup>

    **第七項**  確定申告書を提出する居住者又は恒久的施設を有する非居住者が、その年の前年以前三年内の各年において生じた特定株式に係る譲渡損失の金額（第四項又はこの項の規定の適用を受けて前年以前において控除されたものを除く。）を有する場合には、第三十七条の十第一項後段の規定にかかわらず、当該特定株式に係る譲渡損失の金額に相当する金額は、政令で定めるところにより、当該確定申告書に係る年分の同項に規定する一般株式等に係る譲渡所得等の金額（第三十七条の十三第一項又は前条第一項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）及び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（第三十七条の十三第一項若しくは前条第一項の規定又は第四項の規定の適用がある場合には、その適用後の金額。以下この項において同じ。）を限度として、当該年分の当該一般株式等に係る譲渡所得等の金額及び上場株式等に係る譲渡所得等の金額の計算上控除する。
    <sup>art-37-13-3/par-7 · 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</sup>
    Where a resident or nonresident who has a permanent establishment who files a final return has an amount of capital loss on specified shares that arose in any year within the three years before that year (excluding any amount deducted in or before the previous year by applying the provisions of paragraph (4) or this paragraph), notwithstanding the provisions of the second sentence of Article 37-10, paragraph (1), an amount equivalent to that amount of capital loss on specified shares is, pursuant to the provisions of Cabinet Order, deducted in calculating the amount of capital gains, etc. on general shares, etc. and the amount of capital gains, etc. on listed shares, etc. for the year covered by the final return, up to the amount of capital gains, etc. on general shares, etc. prescribed in that paragraph (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article apply, the amount after that application; the same applies hereinafter in this paragraph) and the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) (where the provisions of Article 37-13, paragraph (1) or paragraph (1) of the preceding Article or the provisions of paragraph (4) apply, the amount after that application; the same applies hereinafter in this paragraph) for that year.
    <sup>machine translation, not official</sup>

    **第八項**  第四項、第五項及び前項に規定する特定株式に係る譲渡損失の金額とは、当該居住者又は恒久的施設を有する非居住者が、適用期間内に、その払込みにより取得をした特定株式の譲渡（当該居住者又は恒久的施設を有する非居住者の親族その他の特別の関係がある者に対してする譲渡その他の政令で定めるものを除く。）をしたことにより生じた損失の金額として政令で定めるところにより計算した金額のうち、その者の当該譲渡をした日の属する年分の第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額の計算上控除してもなお控除しきれない部分の金額として政令で定めるところにより計算した金額をいう。
    <sup>art-37-13-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-8</sup>
    The amount of capital loss on specified shares prescribed in paragraph (4), paragraph (5) and the preceding paragraph means, out of the amount calculated pursuant to the provisions of Cabinet Order as the amount of losses arising from the resident or nonresident who has a permanent establishment having made, within the application period, a transfer of specified shares acquired by that person by payment (excluding a transfer to a relative of the resident or nonresident who has a permanent establishment or any other person having a special relationship with that person, or any other transfer specified by Cabinet Order), the amount calculated pursuant to the provisions of Cabinet Order as the portion that cannot be fully deducted even after deduction in calculating the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) for the year that includes the day on which the person made that transfer.
    <sup>machine translation, not official</sup>

    **第九項**  第三十七条の十二の二第七項、第八項及び第十項の規定は、第七項の規定を適用する場合について準用する。この場合において、同条第七項中「第五項の規定」とあるのは「第三十七条の十三の三第七項の規定」と、「前項」とあるのは「同条第八項」と、「上場株式等に係る譲渡損失の金額」とあるのは「特定株式に係る譲渡損失の金額」と、「添付がある確定申告書」とあるのは「添付がある確定申告書（同条第四項に規定する確定申告書をいう。以下この項において同じ。）」と、「第五項の確定申告書」とあるのは「同条第七項の確定申告書」と、同条第八項中「第五項の規定の適用がある場合における第八条の四（第三項を除く。）」とあるのは「第三十七条の十三の三第七項の規定の適用がある場合における第三十七条の十（第六項を除く。）」と、「第八条の四第一項」とあるのは「第三十七条の十第一項」と、「計算した金額（第三十七条の十二の二第五項」とあるのは「計算した金額（第三十七条の十三の三第七項」と、同条第十項中「第五項」とあるのは「第三十七条の十三の三第七項」と、「上場株式等に係る譲渡損失の金額」とあるのは「上場株式等に係る譲渡損失の金額若しくは同法第三十七条の十三の三第八項（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）に規定する特定株式に係る譲渡損失の金額」と読み替えるものとする。
    <sup>art-37-13-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-9</sup>
    The provisions of Article 37-12-2, paragraphs (7), (8) and (10) apply mutatis mutandis to the case where the provisions of paragraph (7) are applied. In this case, in paragraph (7) of that Article, the phrase "The provisions of paragraph (5)" is deemed to be replaced with "The provisions of Article 37-13-3, paragraph (7)", the phrase "the preceding paragraph" is deemed to be replaced with "paragraph (8) of that Article", the phrase "amount of capital loss on listed shares, etc." is deemed to be replaced with "amount of capital loss on specified shares", the phrase "a final return to which" is deemed to be replaced with "a final return (meaning a final return prescribed in paragraph (4) of that Article; the same applies hereinafter in this paragraph) to which", and the phrase "the final return referred to in paragraph (5)" is deemed to be replaced with "the final return referred to in paragraph (7) of that Article"; in paragraph (8) of that Article, the phrase "Article 8-4 (excluding paragraph (3))" is deemed to be replaced with "Article 37-10 (excluding paragraph (6))", the phrase "the provisions of paragraph (5) apply" is deemed to be replaced with "the provisions of Article 37-13-3, paragraph (7) apply", the phrase "Article 8-4, paragraph (1)" is deemed to be replaced with "Article 37-10, paragraph (1)", and the phrase "calculated amount (where the provisions of Article 37-12-2, paragraph (5)" is deemed to be replaced with "calculated amount (where the provisions of Article 37-13-3, paragraph (7)"; and in paragraph (10) of that Article, the phrase "paragraph (5)" is deemed to be replaced with "Article 37-13-3, paragraph (7)", and the phrase "the amount of capital loss on listed shares, etc. prescribed in Article 37-12-2, paragraph (6) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the amount of capital loss on listed shares, etc. prescribed in Article 37-12-2, paragraph (6) (Deduction for Carryover of Capital Loss on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation or the amount of capital loss on specified shares prescribed in Article 37-13-3, paragraph (8) (Deduction for Carryover of Capital Loss on Shares Issued by Specified Small and Medium-Sized Companies, etc.) of that Act".
    <sup>machine translation, not official</sup>

    **第十項**  第三十七条の十二の二第九項の規定は、その年の翌年以後において第七項の規定の適用を受けようとする居住者又は恒久的施設を有する非居住者について準用する。この場合において、同条第九項中「第五項の」とあるのは「第三十七条の十三の三第七項の」と、「譲渡損失の繰越控除）の」とあるのは「譲渡損失の繰越控除）又は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）の」と、「同条第六項」とあるのは「同法第三十七条の十二の二第六項」と、「その他の」とあるのは「、その年において生じた同法第三十七条の十三の三第八項に規定する特定株式に係る譲渡損失の金額（同条第四項の規定の適用を受けて控除されたものを除く。以下この項において「特定株式に係る譲渡損失の金額」という。）、その年の前年以前三年内の各年において生じた特定株式に係る譲渡損失の金額その他の」と、「とあるのは「上場株式等に係る譲渡損失の金額」」とあるのは「とあるのは「上場株式等に係る譲渡損失の金額又は特定株式に係る譲渡損失の金額」」と、「（租税特別措置法第三十七条の十二の二第五項」とあるのは「及び特定株式に係る譲渡損失の金額（租税特別措置法第三十七条の十二の二第五項又は第三十七条の十三の三第七項」と、「「を除く」と、「これらの金額」とあるのは「当該上場株式等に係る譲渡損失の金額」」とあるのは「「を除く」」と、「第三十七条の十一第一項」とあるのは「第三十七条の十第一項（一般株式等に係る譲渡所得等の課税の特例）に規定する一般株式等に係る譲渡所得等の金額、第三十七条の十一第一項」と読み替えるものとする。
    <sup>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</sup>
    The provisions of Article 37-12-2, paragraph (9) apply mutatis mutandis to a resident or nonresident who has a permanent establishment who seeks the application of the provisions of paragraph (7) in or after the year following the relevant year. In this case, in paragraph (9) of that Article, the phrase "of paragraph (5)" is deemed to be replaced with "of Article 37-13-3, paragraph (7)"; the phrase "(Deduction for Carryover of Capital Loss on Listed Shares, etc.) of" is deemed to be replaced with "(Deduction for Carryover of Capital Loss on Listed Shares, etc.) or Article 37-13-3, paragraph (7) (Deduction for Carryover of Capital Loss on Shares Issued by Specified Small and Medium-Sized Companies, etc.) of"; the phrase "paragraph (6) of that Article" is deemed to be replaced with "Article 37-12-2, paragraph (6) of that Act"; the phrase ", and other matters" is deemed to be replaced with ", the amount of capital loss on specified shares prescribed in Article 37-13-3, paragraph (8) of that Act that arose in that year (excluding any amount deducted by applying the provisions of paragraph (4) of that Article; hereinafter referred to in this paragraph as the 'amount of capital loss on specified shares'), the amount of capital loss on specified shares that arose in each year within the three years before that year, and other matters"; the phrase "is deemed to be replaced with 'amount of capital loss on listed shares, etc.'" is deemed to be replaced with "is deemed to be replaced with 'amount of capital loss on listed shares, etc. or amount of capital loss on specified shares'"; the phrase " (Article 37-12-2, paragraph (5) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with " and amount of capital loss on specified shares (Article 37-12-2, paragraph (5) or Article 37-13-3, paragraph (7) of the Act on Special Measures Concerning Taxation"; the phrase "'excluding', the phrase 'those amounts' is deemed to be replaced with 'that amount of capital loss on listed shares, etc.'" is deemed to be replaced with "'excluding'"; and the phrase "amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)" is deemed to be replaced with "amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.), amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1)".
    <sup>machine translation, not official</sup>

    **第十一項**  払込みにより取得をした特定株式及び当該特定株式と同一銘柄の他の株式を有する者につき第一項に規定する事実が発生した場合における同項の規定の特例、当該特定株式及び当該特定株式と同一銘柄の他の株式を有する者につきこれらの株式の譲渡をしたことによる損失の金額が生じた場合における第八項に規定する特定株式に係る譲渡損失の金額の計算の特例その他第一項、第四項及び第七項から前項までの規定の適用に関し必要な事項は、政令で定める。
    <sup>art-37-13-3/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-11</sup>
    Special provisions on the provisions of paragraph (1) in the case where the fact prescribed in that paragraph occurs with regard to a person who holds specified shares acquired by payment and other shares of the same class as those specified shares, special provisions for calculating the amount of capital loss on specified shares prescribed in paragraph (8) in the case where an amount of losses has arisen from the transfer of those shares with regard to a person who holds those specified shares and other shares of the same class as those specified shares, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (4) and paragraph (7) through the preceding paragraph are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-37-13-3/par-1: 金融商品取引法第二条第十六項 → e-Gov law 323AC0000000025, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection
- art-37-13-3/par-1: 第三十七条の十三第一項 → 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-37-13-3/par-1: この条 → 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-37-13-3/par-1: 第三十七条の十 → 租税特別措置法 第三十七条の十 (Article 37-10), art-37-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10 · https://japanlaw.org/l/332AC0000000026/art-37-10
- art-37-13-3/par-1: 第八項 → 租税特別措置法 第三十七条の十三の三第八項 (Article 37-13-3, paragraph (8)), art-37-13-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-8
- art-37-13-3/par-1: 前条第一項 → 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-37-13-3/par-1/item-2: 前号 → 租税特別措置法 第三十七条の十三の三第一項第一号 (Article 37-13-3, paragraph (1), item (i)), art-37-13-3/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-1/item-1
- art-37-13-3/par-2: 前項 → 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-37-13-3/par-3: 前項 → 租税特別措置法 第三十七条の十三の三第二項 (Article 37-13-3, paragraph (2)), art-37-13-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-2
- art-37-13-3/par-3: 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-37-13-3/par-4: 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-37-13-3/par-4: 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-37-13-3/par-4: 第三十七条の十三第一項 → 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-37-13-3/par-4: 次項 → 租税特別措置法 第三十七条の十三の三第五項 (Article 37-13-3, paragraph (5)), art-37-13-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-5
- art-37-13-3/par-4: 第三十七条の十二の二第九項 → 租税特別措置法 第三十七条の十二の二第九項 (Article 37-12-2, paragraph (9)), art-37-12-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-9
- art-37-13-3/par-4: この項 → 租税特別措置法 第三十七条の十三の三第四項 (Article 37-13-3, paragraph (4)), art-37-13-3/par-4 — 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
- art-37-13-3/par-4: 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-37-13-3/par-4: 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-37-13-3/par-4: 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-37-13-3/par-4: 第七項 → 租税特別措置法 第三十七条の十三の三第七項 (Article 37-13-3, paragraph (7)), art-37-13-3/par-7 — 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
- art-37-13-3/par-4: 前条第一項 → 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-37-13-3/par-5: 前項 → 租税特別措置法 第三十七条の十三の三第四項 (Article 37-13-3, paragraph (4)), art-37-13-3/par-4 — 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
- art-37-13-3/par-6: 第四項 → 租税特別措置法 第三十七条の十三の三第四項 (Article 37-13-3, paragraph (4)), art-37-13-3/par-4 — 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
- art-37-13-3/par-6: 同条第一項 → 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-37-13-3/par-6: 第三十七条の十一 → 租税特別措置法 第三十七条の十一 (Article 37-11), art-37-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11 · https://japanlaw.org/l/332AC0000000026/art-37-11
- art-37-13-3/par-7: 第三十七条の十三第一項 → 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-37-13-3/par-7: 第四項 → 租税特別措置法 第三十七条の十三の三第四項 (Article 37-13-3, paragraph (4)), art-37-13-3/par-4 — 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
- art-37-13-3/par-7: 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-37-13-3/par-7: 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-37-13-3/par-7: この項 → 租税特別措置法 第三十七条の十三の三第七項 (Article 37-13-3, paragraph (7)), art-37-13-3/par-7 — 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
- art-37-13-3/par-7: 前条第一項 → 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-37-13-3/par-8: 第五項 → 租税特別措置法 第三十七条の十三の三第五項 (Article 37-13-3, paragraph (5)), art-37-13-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-5
- art-37-13-3/par-8: 第四項 → 租税特別措置法 第三十七条の十三の三第四項 (Article 37-13-3, paragraph (4)), art-37-13-3/par-4 — 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
- art-37-13-3/par-8: 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-37-13-3/par-8: 前項 → 租税特別措置法 第三十七条の十三の三第七項 (Article 37-13-3, paragraph (7)), art-37-13-3/par-7 — 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
- art-37-13-3/par-9: 第八項 → 租税特別措置法 第三十七条の十二の二第八項 (Article 37-12-2, paragraph (8)), art-37-12-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-8
- art-37-13-3/par-9: 第八条の四 → 租税特別措置法 第八条の四 (Article 8-4), art-8-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4 · https://japanlaw.org/l/332AC0000000026/art-8-4
- art-37-13-3/par-9: 第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- art-37-13-3/par-9: 同条第四項 → 租税特別措置法 第三十七条の十三の三第四項 (Article 37-13-3, paragraph (4)), art-37-13-3/par-4 — 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
- art-37-13-3/par-9: 第三十七条の十 → 租税特別措置法 第三十七条の十 (Article 37-10), art-37-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10 · https://japanlaw.org/l/332AC0000000026/art-37-10
- art-37-13-3/par-9: 第六項 → 租税特別措置法 第三十七条の十第六項 (Article 37-10, paragraph (6)), art-37-10/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6
- art-37-13-3/par-9: 第十項 → 租税特別措置法 第三十七条の十二の二第十項 (Article 37-12-2, paragraph (10)), art-37-12-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-10
- art-37-13-3/par-9: 前項 → 租税特別措置法 第三十七条の十二の二第六項 (Article 37-12-2, paragraph (6)), art-37-12-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-6
- art-37-13-3/par-9: 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-37-13-3/par-9: 同条第八項 → 租税特別措置法 第三十七条の十三の三第八項 (Article 37-13-3, paragraph (8)), art-37-13-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-8
- art-37-13-3/par-9: 第七項 → 租税特別措置法 第三十七条の十三の三第七項 (Article 37-13-3, paragraph (7)), art-37-13-3/par-7 — 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
- art-37-13-3/par-9: 第五項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- art-37-13-3/par-9: 第三十七条の十二の二第七項 → 租税特別措置法 第三十七条の十二の二第七項 (Article 37-12-2, paragraph (7)), art-37-12-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-7
- art-37-13-3/par-9: 第三項 → 租税特別措置法 第八条の四第三項 (Article 8-4, paragraph (3)), art-8-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3
- art-37-13-3/par-10: 第三十七条の十二の二第九項 → 租税特別措置法 第三十七条の十二の二第九項 (Article 37-12-2, paragraph (9)), art-37-12-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-9
- art-37-13-3/par-10: 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-37-13-3/par-10: 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-37-13-3/par-10: 第七項 → 租税特別措置法 第三十七条の十三の三第七項 (Article 37-13-3, paragraph (7)), art-37-13-3/par-7 — 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
- art-37-13-3/par-10: 第五項 → 租税特別措置法 第三十七条の十二の二第五項 (Article 37-12-2, paragraph (5)), art-37-12-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-5
- art-37-13-3/par-11: 第四項 → 租税特別措置法 第三十七条の十三の三第四項 (Article 37-13-3, paragraph (4)), art-37-13-3/par-4 — 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
- art-37-13-3/par-11: 前項 → 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-37-13-3/par-11: 第八項 → 租税特別措置法 第三十七条の十三の三第八項 (Article 37-13-3, paragraph (8)), art-37-13-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-8
- art-37-13-3/par-11: 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-37-13-3/par-11: 第七項 → 租税特別措置法 第三十七条の十三の三第七項 (Article 37-13-3, paragraph (7)), art-37-13-3/par-7 — 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

## Cited by

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

- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六条第一項第七号（定義） — https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-7 · https://japanlaw.org/l/423AC0000000117/art-6/par-1/item-7
- 租税特別措置法 第八条の五第一項（確定申告を要しない配当所得等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1
- 租税特別措置法 第三十七条の十一の二第二項（特定管理株式等が価値を失つた場合の株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-2/par-2
- 租税特別措置法 第三十七条の十一の五第一項（確定申告を要しない上場株式等の譲渡による所得） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-5/par-1
- 租税特別措置法 第三十七条の十二の二第一項（上場株式等に係る譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-1
- 租税特別措置法 第三十七条の十三第一項（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三項（特定中小会社が発行した株式の取得に要した金額の控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-3
- 租税特別措置法 第三十七条の十三第九項第二号（特定中小会社が発行した株式の取得に要した金額の控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13/par-9/item-2
- 租税特別措置法 第三十七条の十三の三第一項（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一項第二号（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/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-1/item-2
- 租税特別措置法 第三十七条の十三の三第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-2
- 租税特別措置法 第三十七条の十三の三第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-3
- 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五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-5
- 租税特別措置法 第三十七条の十三の三第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-6
- 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三第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-8
- 租税特別措置法 第三十七条の十三の三第九項（特定中小会社が発行した株式に係る譲渡損失の繰越控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-9
- 租税特別措置法 第三十七条の十三の三第十項（特定中小会社が発行した株式に係る譲渡損失の繰越控除等） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-10
- 租税特別措置法 第三十七条の十三の三第十一項（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-11 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-11
- 租税特別措置法 第三十七条の十三の四第一項（株式等を対価とする株式の譲渡に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-4/par-1
- 租税特別措置法 第三十七条の十四の二第十項（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-10
- 租税特別措置法 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

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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
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-054, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-001, 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