# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条の十三の四 (Article 37-13-4) - 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四 (Article 37-13-4)（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） — address `art-37-13-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-37-13-4 - 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. --- ### 第三十七条の十三の四（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） — Special Provisions on Taxation on Capital Gains, etc. from the Transfer of Shares in Exchange for Shares, etc. caption: machine translation, not official art-37-13-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-4 **第一項** 個人が、その有する株式（以下この項において「所有株式」という。）を発行した法人を会社法第七百七十四条の三第一項第一号に規定する株式交付子会社とする株式交付により当該所有株式の譲渡をし、当該株式交付に係る株式交付親会社（同号に規定する株式交付親会社をいう。以下この条において同じ。）の株式の交付を受けた場合（当該株式交付により交付を受けた当該株式交付親会社の株式の価額が当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額のうちに占める割合が百分の八十に満たない場合並びに当該株式交付の直後の当該株式交付親会社が法人税法第二条第十号に規定する同族会社（同号に規定する同族会社であることについての判定の基礎となつた株主のうちに同号に規定する同族会社でない法人又は所得税法第二条第一項第八号に規定する人格のない社団等がある場合には、当該法人又は人格のない社団等をその判定の基礎となる株主から除外して判定するものとした場合においても法人税法第二条第十号に規定する同族会社となるものに限る。）に該当する場合を除く。）における第三十七条の十から前条まで又は所得税法第二十七条、第三十三条若しくは第三十五条の規定の適用については、当該譲渡をした所有株式（当該株式交付により交付を受けた金銭又は金銭以外の資産（当該株式交付親会社の株式を除く。）がある場合には、当該所有株式のうち、当該株式交付により交付を受けた金銭の額及び金銭以外の資産の価額の合計額（当該株式交付親会社の株式の価額を除く。）に対応する部分以外のものとして政令で定める部分）の譲渡がなかつたものとみなす。 art-37-13-4/par-1 · 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 Where an individual has transferred shares held by the individual (hereinafter referred to in this paragraph as "shares held") through a partial share exchange in which the corporation that issued the shares held is the subsidiary resulting from a partial share exchange prescribed in Article 774-3, paragraph (1), item (i) of the Companies Act, and has received delivery of shares of the parent company resulting from a partial share exchange (meaning the parent company resulting from a partial share exchange prescribed in that item; the same applies hereinafter in this Article) pertaining to that partial share exchange (excluding the case where the ratio of the value of the shares of the parent company resulting from a partial share exchange received through that partial share exchange to the total of the amount of money and the value of assets other than money received through that partial share exchange is less than 80 percent, and the case where the parent company resulting from a partial share exchange immediately after that partial share exchange falls under a family company prescribed in Article 2, item (x) of the Corporation Tax Act (where the shareholders that formed the basis for the determination of being a family company prescribed in that item include a corporation that is not a family company prescribed in that item or an association or foundation without juridical personality prescribed in Article 2, paragraph (1), item (viii) of the Income Tax Act, limited to one that would be a family company prescribed in Article 2, item (x) of the Corporation Tax Act even if the determination were made by excluding that corporation or association or foundation without juridical personality from the shareholders forming the basis for the determination)), with regard to the application of the provisions of Article 37-10 through the preceding Article or Article 27, Article 33 or Article 35 of the Income Tax Act, the transfer of the shares held that were transferred (where money or assets other than money (excluding shares of the parent company resulting from a partial share exchange) were received through that partial share exchange, the portion of those shares held specified by Cabinet Order as the portion other than that corresponding to the total of the amount of money and the value of assets other than money (excluding the value of the shares of the parent company resulting from a partial share exchange) received through that partial share exchange) is deemed not to have taken place. machine translation, not official **第二項** 前項の個人が非居住者である場合における同項の規定の適用に関する事項、同項の交付を受けた株式交付親会社の株式の取得価額その他同項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。 art-37-13-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-4/par-2 Matters concerning the application of the provisions of the preceding paragraph in the case where the individual referred to in that paragraph is a nonresident, the acquisition cost of the shares of the parent company resulting from a partial share exchange received as referred to in that paragraph, and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of that paragraph apply are specified by Cabinet Order. machine translation, not official --- ## Cites - art-37-13-4/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-37-13-4/par-1: 会社法第七百七十四条の三第一項第一号 → 会社法 第七百七十四条の三第一項第一号 (Article 774-3, paragraph (1), item (i)), art-774-3/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-774-3/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-774-3/par-1/item-1 - art-37-13-4/par-1: 所得税法第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27 - art-37-13-4/par-1: 所得税法第二条第一項第八号 → 所得税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8 - art-37-13-4/par-1: 第三十三条 → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33 - art-37-13-4/par-1: 第三十五条 → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/income-tax-act/art-35 · https://japanlaw.org/l/340AC0000000033/art-35 - art-37-13-4/par-1: 第三十七条の十から前条まで → 租税特別措置法 第三十七条の十一の二 (Article 37-11-2), art-37-11-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-2 - art-37-13-4/par-1: 第三十七条の十から前条まで → 租税特別措置法 第三十七条の十一の四 (Article 37-11-4), art-37-11-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4 · https://japanlaw.org/l/332AC0000000026/art-37-11-4 - art-37-13-4/par-1: 第三十七条の十から前条まで → 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-37-13-4/par-1: 第三十七条の十から前条まで → 租税特別措置法 第三十七条の十二 (Article 37-12), art-37-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12 · https://japanlaw.org/l/332AC0000000026/art-37-12 - art-37-13-4/par-1: この条 → 租税特別措置法 第三十七条の十三の四 (Article 37-13-4), art-37-13-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-4 - art-37-13-4/par-1: 第三十七条の十から前条まで → 租税特別措置法 第三十七条の十一の六 (Article 37-11-6), art-37-11-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-6 · https://japanlaw.org/l/332AC0000000026/art-37-11-6 - art-37-13-4/par-1: 第三十七条の十から前条まで → 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-37-13-4/par-1: 第三十七条の十から前条まで → 租税特別措置法 第三十七条の十二の二 (Article 37-12-2), art-37-12-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2 · https://japanlaw.org/l/332AC0000000026/art-37-12-2 - art-37-13-4/par-1: 第三十七条の十から前条まで → 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-37-13-4/par-1: 第三十七条の十から前条まで → 租税特別措置法 第三十七条の十一の五 (Article 37-11-5), art-37-11-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-5 · https://japanlaw.org/l/332AC0000000026/art-37-11-5 - art-37-13-4/par-1: この項 → 租税特別措置法 第三十七条の十三の四第一項 (Article 37-13-4, paragraph (1)), art-37-13-4/par-1 — 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 - art-37-13-4/par-1: 第三十七条の十から前条まで → 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-37-13-4/par-1: 第三十七条の十から前条まで → 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-37-13-4/par-1: 第三十七条の十から前条まで → 租税特別措置法 第三十七条の十一の三 (Article 37-11-3), art-37-11-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-3 - art-37-13-4/par-2: 前項 → 租税特別措置法 第三十七条の十三の四第一項 (Article 37-13-4, paragraph (1)), art-37-13-4/par-1 — 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 ## Cited by 4 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 第三十七条の十三の四第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-37-13-4/par-2 - 租税特別措置法 附則第三十六条第五項（有価証券の譲渡による所得の課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-5 - 租税特別措置法 附則第三十三条第一項（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に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-33/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-20261007T211206-054, 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