# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十八条 (Article 38) - 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: 第三十八条 (Article 38)（株式等の譲渡の対価に係る支払調書等の特例） — address `art-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-38 - 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. --- ### 第三十八条（株式等の譲渡の対価に係る支払調書等の特例） — Special Provisions on Payment Reports, etc. on Consideration for the Transfer of Shares, etc. caption: machine translation, not official art-38 · https://japanlaw.org/ja/special-taxation-measures-act/art-38 · https://japanlaw.org/l/332AC0000000026/art-38 **第一項** 所得税法第二百二十五条第一項第十号又は第十一号に掲げる者は、財務省令で定めるところにより、これらの規定に規定する支払又は交付に関する調書を同一の個人又は同号に規定する内国法人若しくは外国法人に対する一回の支払又は交付ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払又は交付の確定した日の属する月の翌月末日までに税務署長に提出しなければならない。 art-38/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/art-38/par-1 Where a person listed in Article 225, paragraph (1), item (x) or (xi) of the Income Tax Act prepares, pursuant to the provisions of Order of the Ministry of Finance, the report on payment or delivery prescribed in those provisions for each single payment or delivery to the same individual or to the same domestic corporation or foreign corporation prescribed in item (xi) of that paragraph, the person must, notwithstanding the provisions of that paragraph, submit the report to the district director no later than the last day of the month following the month that includes the day on which the payment or delivery was finalized. machine translation, not official **第二項** 業務に関連して他人のために名義人として所得税法第二百二十八条第二項に規定する株式等の譲渡の対価の支払（同項に規定する支払をいう。以下この項において同じ。）を受ける者は、財務省令で定めるところにより、同条第二項に規定する対価に関する調書を同一の者に対する一回の支払ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払を受けた日の属する月の翌月末日までに税務署長に提出しなければならない。 art-38/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/art-38/par-2 Where a person who, in connection with the person's business, receives payment of consideration for the transfer of shares, etc. prescribed in Article 228, paragraph (2) of the Income Tax Act (meaning payment prescribed in that paragraph; the same applies hereinafter in this paragraph) as a nominee on behalf of another person prepares, pursuant to the provisions of Order of the Ministry of Finance, the report on consideration prescribed in paragraph (2) of that Article for each single payment to the same person, the person must, notwithstanding the provisions of that paragraph, submit the report to the district director no later than the last day of the month following the month that includes the day on which the payment was received. machine translation, not official **第三項** 投資信託若しくは特定受益証券発行信託（以下この項及び第五項において「投資信託等」という。）でその受益権が第三十七条の十一第二項に規定する上場株式等（以下この項において「上場株式等」という。）に該当するもの又は公社債、社債的受益権若しくは所得税法第二百二十四条の三第四項第四号に規定する分離利子公社債（以下この項及び第五項において「公社債等」という。）で上場株式等に該当するものを有する者（法人税法別表第一に掲げる法人その他の政令で定めるもの（第五項において「公共法人等」という。）を除く。）が、当該投資信託等又は公社債等に係る同条第四項に規定する償還金等（国内において交付されるものに限る。以下この項及び次項において「償還金等」という。）を国内における交付の取扱者で政令で定めるもの（以下この項において「交付の取扱者」という。）を通じて交付を受ける場合には、当該交付の取扱者を当該償還金等に係る同条第四項及び所得税法第二百二十五条第一項第十号又は第十一号に規定する交付をする者とみなして、これらの規定を適用する。 art-38/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/art-38/par-3 Where a person (excluding a corporation listed in Appended Table 1 of the Corporation Tax Act and any other person specified by Cabinet Order (referred to as a "public corporation, etc." in paragraph (5))) who holds an investment trust or specified trust that issues beneficiary certificates (hereinafter referred to as an "investment trust, etc." in this paragraph and paragraph (5)) whose beneficial rights fall under the category of listed shares, etc. prescribed in Article 37-11, paragraph (2) (hereinafter referred to as "listed shares, etc." in this paragraph), or public and corporate bonds, bond-type beneficial interests, or separate-interest public and corporate bonds prescribed in Article 224-3, paragraph (4), item (iv) of the Income Tax Act (hereinafter referred to as "public and corporate bonds, etc." in this paragraph and paragraph (5)) that fall under the category of listed shares, etc., receives delivery of redemption money or a similar asset prescribed in paragraph (4) of that Article (limited to that delivered in Japan; hereinafter referred to as "redemption money or a similar asset" in this paragraph and the following paragraph) pertaining to the investment trust, etc. or public and corporate bonds, etc. through a delivery handler in Japan that is specified by Cabinet Order (hereinafter referred to as a "delivery handler" in this paragraph), the provisions of paragraph (4) of that Article and Article 225, paragraph (1), item (x) or (xi) of the Income Tax Act apply by deeming the delivery handler to be the person making the delivery prescribed in those provisions with regard to the redemption money or a similar asset. machine translation, not official **第四項** 前項の規定の適用を受ける償還金等の交付をする者については、所得税法第二百二十四条の三第四項及び第二百二十五条第一項の規定のうち当該償還金等に係る部分の規定は、適用しない。 art-38/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/art-38/par-4 With regard to a person who delivers redemption money or a similar asset that is subject to the provisions of the preceding paragraph, the provisions of Article 224-3, paragraph (4) and Article 225, paragraph (1) of the Income Tax Act, insofar as they pertain to the redemption money or a similar asset, do not apply. machine translation, not official **第五項** 国外において発行された投資信託等の受益権又は公社債等を有する者（公共法人等を除く。）が、当該投資信託等又は公社債等に係る所得税法第二百二十四条の三第四項に規定する償還金等（国外において交付されるものに限る。以下この項において同じ。）を国内における交付の取扱者で政令で定めるもの（以下この項において「交付の取扱者」という。）を通じて交付を受ける場合には、当該償還金等は国内において交付されるものと、当該交付の取扱者は当該償還金等に係る同条第四項及び同法第二百二十五条第一項第十号又は第十一号に規定する交付をする者とそれぞれみなして、これらの規定を適用する。 art-38/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-5 · https://japanlaw.org/l/332AC0000000026/art-38/par-5 Where a person (excluding a public corporation, etc.) who holds beneficial rights of an investment trust, etc. or public and corporate bonds, etc. issued outside Japan receives delivery of redemption money or a similar asset prescribed in Article 224-3, paragraph (4) of the Income Tax Act (limited to that delivered outside Japan; the same applies hereinafter in this paragraph) pertaining to the investment trust, etc. or public and corporate bonds, etc. through a delivery handler in Japan that is specified by Cabinet Order (hereinafter referred to as a "delivery handler" in this paragraph), the provisions of paragraph (4) of that Article and Article 225, paragraph (1), item (x) or (xi) of that Act apply by deeming that the redemption money or a similar asset is delivered in Japan and that the delivery handler is the person making the delivery prescribed in those provisions with regard to the redemption money or a similar asset. machine translation, not official **第六項** 第三項又は前項の規定の適用を受けるこれらの規定に規定する償還金等に係る所得税法第二百二十八条の規定の特例その他第三項又は前項の規定の適用に関し必要な事項は、政令で定める。 art-38/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-6 · https://japanlaw.org/l/332AC0000000026/art-38/par-6 Special provisions of Article 228 of the Income Tax Act concerning the redemption money or a similar asset prescribed in paragraph (3) or the preceding paragraph to which those provisions apply, and other necessary matters concerning the application of the provisions of paragraph (3) or the preceding paragraph are specified by Cabinet Order. machine translation, not official --- ## Cites - art-38/par-1: 同項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - art-38/par-1: 所得税法第二百二十五条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10 - art-38/par-1: 第十一号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-11 - art-38/par-2: 所得税法第二百二十八条第二項 → 所得税法 第二百二十八条第二項 (Article 228, paragraph (2)), art-228/par-2 — https://japanlaw.org/ja/income-tax-act/art-228/par-2 · https://japanlaw.org/l/340AC0000000033/art-228/par-2 - art-38/par-2: この項 → 租税特別措置法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/art-38/par-2 - art-38/par-3: 同条第四項 → 所得税法 第二百二十四条の三第四項 (Article 224-3, paragraph (4)), art-224-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4 - art-38/par-3: 所得税法第二百二十四条の三第四項第四号 → 所得税法 第二百二十四条の三第四項第四号 (Article 224-3, paragraph (4), item (iv)), art-224-3/par-4/item-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4/item-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4/item-4 - art-38/par-3: 所得税法第二百二十五条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10 - art-38/par-3: 第十一号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-11 - art-38/par-3: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/corporation-tax-act/appdx-1 · https://japanlaw.org/l/340AC0000000034/appdx-1 - art-38/par-3: 第五項 → 租税特別措置法 第三十八条第五項 (Article 38, paragraph (5)), art-38/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-5 · https://japanlaw.org/l/332AC0000000026/art-38/par-5 - art-38/par-3: この項 → 租税特別措置法 第三十八条第三項 (Article 38, paragraph (3)), art-38/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/art-38/par-3 - art-38/par-3: 次項 → 租税特別措置法 第三十八条第四項 (Article 38, paragraph (4)), art-38/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/art-38/par-4 - art-38/par-3: 第三十七条の十一第二項 → 租税特別措置法 第三十七条の十一第二項 (Article 37-11, paragraph (2)), art-37-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2 - art-38/par-4: 所得税法第二百二十四条の三第四項 → 所得税法 第二百二十四条の三第四項 (Article 224-3, paragraph (4)), art-224-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4 - art-38/par-4: 第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - art-38/par-4: 前項 → 租税特別措置法 第三十八条第三項 (Article 38, paragraph (3)), art-38/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/art-38/par-3 - art-38/par-5: 所得税法第二百二十四条の三第四項 → 所得税法 第二百二十四条の三第四項 (Article 224-3, paragraph (4)), art-224-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-4 - art-38/par-5: 同法第二百二十五条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10 - art-38/par-5: 第十一号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-11 - art-38/par-5: この項 → 租税特別措置法 第三十八条第五項 (Article 38, paragraph (5)), art-38/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-5 · https://japanlaw.org/l/332AC0000000026/art-38/par-5 - art-38/par-6: 所得税法第二百二十八条 → 所得税法 第二百二十八条 (Article 228), art-228 — https://japanlaw.org/ja/income-tax-act/art-228 · https://japanlaw.org/l/340AC0000000033/art-228 - art-38/par-6: 前項 → 租税特別措置法 第三十八条第五項 (Article 38, paragraph (5)), art-38/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-5 · https://japanlaw.org/l/332AC0000000026/art-38/par-5 - art-38/par-6: 第三項 → 租税特別措置法 第三十八条第三項 (Article 38, paragraph (3)), art-38/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/art-38/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第三十八条第二項（株式等の譲渡の対価に係る支払調書等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/art-38/par-2 - 租税特別措置法 第三十八条第三項（株式等の譲渡の対価に係る支払調書等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/art-38/par-3 - 租税特別措置法 第三十八条第四項（株式等の譲渡の対価に係る支払調書等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-4 · https://japanlaw.org/l/332AC0000000026/art-38/par-4 - 租税特別措置法 第三十八条第五項（株式等の譲渡の対価に係る支払調書等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-5 · https://japanlaw.org/l/332AC0000000026/art-38/par-5 - 租税特別措置法 第三十八条第六項（株式等の譲渡の対価に係る支払調書等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-38/par-6 · https://japanlaw.org/l/332AC0000000026/art-38/par-6 --- ## 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-20261007T211206-062, 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