# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（上場会社等の利益をもってする株式の消却の場合のみなし配当の課税の特例等に関する経過措置） — address `suppl-4111-9/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5 - 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. --- ### 第五条（上場会社等の利益をもってする株式の消却の場合のみなし配当の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Deemed Dividends in the Case of Cancellation of Shares of a Listed Company, etc. Using Profits caption: machine translation, not official suppl-4111-9/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5 **第一項** この法律の施行の日（以下「施行日」という。）前に利益をもってする株式の消却に係る第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第九条の五第一項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした個人の同条第三項に規定する場合における当該株式の譲渡による所得については、なお従前の例による。 suppl-4111-9/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5/par-1 The provisions then in force continue to govern income from a transfer of shares made by an individual who, before the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), transferred shares of a listed company, etc. prescribed in Article 9-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") in response to a takeover bid prescribed in that paragraph relating to a cancellation of shares using profits, in the case prescribed in paragraph (3) of that Article. machine translation, not official **第二項** 旧租税特別措置法第九条の五第一項に規定する個人が、施行日から平成十四年十二月三十一日までの間に、利益をもってする株式の消却に係る同項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした場合における当該株式の譲渡による所得については、同条第三項の規定は、なおその効力を有する。この場合において、同項中「第一項の規定の」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法第九条の四第一項の規定の」と、「第三十七条の十一」とあるのは「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第三十七条の十一」とする。 suppl-4111-9/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5/par-2 With regard to income from a transfer of shares in the case where an individual prescribed in Article 9-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, during the period from the Effective Date to December 31, 2002, transferred shares of a listed company, etc. prescribed in that paragraph in response to a takeover bid prescribed in that paragraph relating to a cancellation of shares using profits, the provisions of paragraph (3) of that Article remain in force. In this case, the phrase "the provisions of paragraph (1)" in that paragraph is deemed to be replaced with "the provisions of Article 9-4, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)", and the phrase "Article 37-11" is deemed to be replaced with "Article 37-11 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official **第三項** 個人が、施行日前に旧租税特別措置法第九条の七第三項に規定する決議による株式の買受けに係る同項に規定する公開買付けに応じて行う株式の譲渡をした場合における当該株式の譲渡による所得については、なお従前の例による。 suppl-4111-9/art-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5/par-3 The provisions then in force continue to govern income from a transfer of shares in the case where an individual has, before the Effective Date, transferred shares in response to a takeover bid prescribed in Article 9-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation relating to a purchase of shares by a resolution prescribed in that paragraph. machine translation, not official **第四項** 個人が、施行日から商法等の一部を改正する等の法律（平成十三年法律第七十九号）附則第二十四条第一項に規定する株式会社の同項に規定する次期決算期に関する定時総会の終結の時までの間に、当該株式会社の同法による廃止前の株式の消却の手続に関する商法の特例に関する法律（平成九年法律第五十五号）第三条の二第四項の決議による株式の買受けに係る旧租税特別措置法第九条の七第三項に規定する公開買付けに応じて行う株式の譲渡をした場合における当該株式の譲渡による所得については、同項の規定は、なおその効力を有する。この場合において、同項中「第三十七条の十一」とあるのは、「租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第三十七条の十一」とする。 suppl-4111-9/art-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-5/par-4 With regard to income from a transfer of shares in the case where an individual has, during the period from the Effective Date until the close of the ordinary general meeting concerning the next account settlement period prescribed in Article 24, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001) of a stock company prescribed in that paragraph, transferred shares in response to a takeover bid prescribed in Article 9-7, paragraph (3) of the Former Act on Special Measures Concerning Taxation relating to a purchase of shares by that stock company by a resolution under Article 3-2, paragraph (4) of the Act on Special Provisions of the Commercial Code concerning Procedures for Cancellation of Shares (Act No. 55 of 1997) prior to its repeal by that Act, the provisions of that paragraph remain in force. In this case, the phrase "Article 37-11" in that paragraph is deemed to be replaced with "Article 37-11 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999), which remains in force pursuant to the provisions of Article 15, paragraph (2) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-4111-9/art-5/par-2: 租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項 → 租税特別措置法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4111-9/art-15/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15/par-2 - suppl-4111-9/art-5/par-4: 租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第十五条第二項 → 租税特別措置法 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4111-9/art-15/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-15/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第四十六条第二項（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-46/par-2 --- ## 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-20261007T211206-393, 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