# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Supplementary Provisions, Article 8) - 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: 第八条 (Supplementary Provisions, Article 8)（特定の取締役等が受ける株式譲渡請求権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — address `suppl-4101-23/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-8 - 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. --- ### 第八条（特定の取締役等が受ける株式譲渡請求権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits Received by Specified Directors, etc. from the Acquisition of Shares through the Exercise of Rights to Request Share Transfer, etc. caption: machine translation, not official suppl-4101-23/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-8 **第一項** 施行日前に新租税特別措置法第二十九条の二第一項本文に規定する契約（同項各号に掲げる要件（以下この条において「要件」という。）の全部又は一部が定められていないものに限る。以下この条において「当初契約」という。）を締結した同項の株式会社及び同項の取締役等が、施行日から平成十年九月三十日までの間に、当該当初契約の内容を変更するための契約（以下この条において「変更契約」という。）を締結し、当該変更契約において当該当初契約に定められていなかった要件を定めた場合において、当該取締役等が当該当初契約の締結の日から当該変更契約の締結の日の前日までの間に当該当初契約に従って同項に規定する株式譲渡請求権又は新株引受権の行使をしていないときにおける新租税特別措置法第二十九条の二の規定の適用については、当該要件は、当該当初契約において定められたものとみなす。 suppl-4101-23/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-8/par-1 In the case where a stock company and directors, etc. referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that concluded, before the Effective Date, a contract prescribed in the main clause of that paragraph (limited to one in which all or part of the requirements listed in the items of that paragraph (hereinafter referred to as the "requirements" in this Article) are not stipulated; hereinafter referred to as the "original contract" in this Article) conclude, during the period from the Effective Date to September 30, 1998, a contract for changing the content of that original contract (hereinafter referred to as the "amending contract" in this Article) and stipulate in that amending contract the requirements that were not stipulated in that original contract, if those directors, etc. have not exercised a right to request share transfer or a preemptive right to new shares prescribed in that paragraph in accordance with that original contract during the period from the date of conclusion of that original contract to the day before the date of conclusion of that amending contract, with regard to the application of the provisions of Article 29-2 of the New Act on Special Measures Concerning Taxation, those requirements are deemed to have been stipulated in that original contract. machine translation, not official --- ## Cites - suppl-4101-23/art-8/par-1: この条 → 租税特別措置法 附則第八条 (Supplementary Provisions, Article 8), suppl-4101-23/art-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第八条第一項（特定の取締役等が受ける株式譲渡請求権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-8/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-20261007T211206-388, 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