# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十一条 (Supplementary Provisions, Article 81) - 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: 第八十一条 (Supplementary Provisions, Article 81)（見直し） — address `suppl-3631-109/art-81` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-81 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-81 - 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. --- ### 第八十一条（見直し） — Review caption: machine translation, not official suppl-3631-109/art-81 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-81 **第一項** 株式等の譲渡益に対する所得税の課税の在り方については、納税者番号制度の導入問題等所得把握の環境整備の状況、最高税率の水準を含む税率構造全体の在り方及び適切な源泉徴収制度との関連に配意しつつ、総合課税への移行問題を含め、所得税法等の一部を改正する法律（昭和六十二年法律第九十六号）附則第五十一条の規定に基づく利子所得に対する所得税の課税の在り方の見直しと併せて見直しを行うものとする。 suppl-3631-109/art-81/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-81/par-1 With regard to how income tax should be imposed on gains from the transfer of shares, etc., a review is to be conducted, including the question of a shift to comprehensive taxation, together with the review of how income tax should be imposed on interest income based on the provisions of Article 51 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987), while giving consideration to the state of development of an environment for ascertaining income, such as the question of introducing a taxpayer identification number system, to how the overall tax rate structure, including the level of the top tax rate, should be, and to the relationship with an appropriate withholding system. machine translation, not official --- ## Cites - suppl-3631-109/art-81/par-1: 所得税法等の一部を改正する法律（昭和六十二年法律第九十六号）附則第五十一条 → 租税特別措置法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-3621-96/art-51 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-51 --- ## 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-20261007T211206-344, 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