# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4131-134` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-134 - 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. --- ## 附　則 平成一三年一一月三〇日法律第一三四号 suppl-4131-134 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4131-134/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-1 **第一項** この法律は、平成十五年一月一日から施行する。ただし、次に掲げる規定は、公布の日から施行する。 suppl-4131-134/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-1/par-1 This Act comes into effect on January 1, 2003; provided, however, that the provisions listed below come into effect on the date of promulgation: machine translation, not official **一** 第一条中租税特別措置法第三十七条の十四の次に一条を加える改正規定 suppl-4131-134/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-1/par-1/item-1 the provisions in Article 1 adding one Article after Article 37-14 of the Act on Special Measures Concerning Taxation; machine translation, not official **二** 第二条及び第三条の規定並びに附則第四条の規定 suppl-4131-134/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-1/par-1/item-2 the provisions of Articles 2 and 3 and the provisions of Article 4 of the Supplementary Provisions. machine translation, not official ### 第二条（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Capital Gains, etc. on Shares, etc. Where Listed Shares, etc. Are Transferred caption: machine translation, not official suppl-4131-134/art-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-2 **第一項** 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。以下「商法等改正法」という。）附則第八条第一項の規定の適用がある場合における第一条の規定による改正後の租税特別措置法第三十七条の十一、第三十七条の十二の二及び第三十七条の十四の二の規定の適用については、同法第三十七条の十一第一項に規定する上場株式等の同項第四号に掲げる譲渡及び同法第三十七条の十四の二第一項に規定する特定上場株式等の同項第四号に掲げる譲渡には、商法等改正法附則第八条第一項の規定によりなお従前の例によるものとされた同項に規定する株式会社の端株（当該上場株式等又は当該特定上場株式等に該当するものに限る。）の商法等改正法第一条の規定による改正前の商法（明治三十二年法律第四十八号）第二百三十条ノ八ノ二第二項の規定の例により行う譲渡を含むものとする。 suppl-4131-134/art-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-2/par-1 With regard to the application of the provisions of Articles 37-11, 37-12-2 and 37-14-2 of the Act on Special Measures Concerning Taxation as amended by Article 1 in the case where the provisions of Article 8, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. and Other Matters (Act No. 79 of 2001; hereinafter referred to as the "Commercial Code, etc. Amendment Act") apply, a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act that is listed in item (iv) of that paragraph and a transfer of specified listed shares, etc. prescribed in Article 37-14-2, paragraph (1) of that Act that is listed in item (iv) of that paragraph are to include a transfer of fractional shares of a stock company prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act, for which the provisions then in force continue to govern pursuant to the provisions of that paragraph (limited to those falling under those listed shares, etc. or those specified listed shares, etc.), carried out in accordance with the provisions of Article 230-8-2, paragraph (2) of the Commercial Code (Act No. 48 of 1899) prior to the amendment by Article 1 of the Commercial Code, etc. Amendment Act. machine translation, not official **第二項** 前項の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十三年法律第百三十四号）附則第二条第一項の規定並びに」とする。 suppl-4131-134/art-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-2/par-2 With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of the preceding paragraph apply, the phrase "provisions and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 134 of 2001) and". machine translation, not official --- ## Cites - suppl-4131-134/art-2/par-2: 前項 → 租税特別措置法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4131-134/art-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二条第二項（上場株式等を譲渡した場合の株式等に係る譲渡所得等の課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-134/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-134/art-2/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-20261007T211206-415, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-010, 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