# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十三条 (Supplementary Provisions, Article 33) - 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: 第三十三条 (Supplementary Provisions, Article 33)（株式交換又は株式移転に係る課税の特例に関する経過措置） — address `suppl-4111-9/art-33` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-33 - 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. --- ### 第三十三条（株式交換又は株式移転に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Share Exchanges or Share Transfers caption: machine translation, not official suppl-4111-9/art-33 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-33 **第一項** 新租税特別措置法第六十七条の九の二から第六十七条の九の四までの規定は、法人が商法等の一部を改正する法律（平成十一年法律第百二十五号）の施行の日以後に行うこれらの規定に規定する移転又は譲渡に係る法人税について適用する。 suppl-4111-9/art-33/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-33/par-1 The provisions of Articles 67-9-2 through 67-9-4 of the New Act on Special Measures Concerning Taxation apply to corporation tax on a conveyance or transfer prescribed in those provisions that a corporation makes on or after the date on which the Act Partially Amending the Commercial Code, etc. (Act No. 125 of 1999) comes into effect. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-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-20261007T211206-397, 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