# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（株式等に係る譲渡所得等の課税の特例に関する経過措置） — address `suppl-4131-7/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12 - 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. --- ### 第十二条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. caption: machine translation, not official suppl-4131-7/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12 **第一項** 新租税特別措置法第三十七条の十第四項（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、平成十三年四月一日以後に生ずる新租税特別措置法第三十七条の十第四項各号に規定する事由により交付される当該各号に掲げる金額について適用し、同日前に生じた旧租税特別措置法第三十七条の十第四項各号に規定する事由により交付を受ける当該各号に掲げる金額については、なお従前の例による。 suppl-4131-7/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12/par-1 The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the amounts listed in the items of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation that are delivered due to the events prescribed in those items that occur on or after April 1, 2001, and with regard to the amounts listed in the items of Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation that are received due to the events prescribed in those items that occurred before that date, the provisions then in force continue to govern. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-1 - 租税特別措置法 附則第十五条第一項（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15/par-1 - 租税特別措置法 附則第三十九条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/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-20261007T211206-408, 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