# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9)
- 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: 第九条 (Supplementary Provisions, Article 9)（有価証券の譲渡による所得の課税の特例に関する経過措置） — address `suppl-3611-13/art-9`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-9
- 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.
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### 第九条（有価証券の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities
caption: machine translation, not official
suppl-3611-13/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-9
**第一項** 新法第三十七条の十第一項第三号又は第四号の規定は、施行日以後に行われる同項第三号に規定する公社債又は同項第四号に規定する国債の譲渡による所得について適用する。
suppl-3611-13/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-9/par-1
The provisions of Article 37-10, paragraph (1), item (iii) or (iv) of the New Act apply to income from the transfer of public and corporate bonds prescribed in item (iii) of that paragraph or national government bonds prescribed in item (iv) of that paragraph carried out on or after the Effective Date.
machine translation, not official
**第二項** 新法第三十七条の十第三項の規定は、施行日以後に同項に規定する国債の譲渡に係る対価を支払うべきこととなつた場合の同項に規定する調書について適用する。
suppl-3611-13/art-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3611-13/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3611-13/art-9/par-2
The provisions of Article 37-10, paragraph (3) of the New Act apply to the record prescribed in that paragraph in the case where the consideration for the transfer of national government bonds prescribed in that paragraph comes to be payable on or after the Effective Date.
machine translation, not official
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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-20261007T211206-331, 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