# 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)（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-4131-7/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-4131-7/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/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（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 of Deemed Dividends in the Case of Retirement of Shares Using Profits caption: machine translation, not official suppl-4131-7/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5 **第一項** 旧租税特別措置法第九条の五第三項に規定する上場会社等が平成十三年四月一日前に利益をもってする株式の消却を行った場合における同項に規定するみなし配当額については、なお従前の例による。 suppl-4131-7/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5/par-1 With regard to the amount of deemed dividends prescribed in Article 9-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where a listed company, etc. prescribed in that paragraph retired shares using profits before April 1, 2001, the provisions then in force continue to govern. machine translation, not official **第二項** 株式会社が平成十三年四月一日前に行った株式の消却に係る旧租税特別措置法第九条の六第一項に規定する利益の配当の額とみなされ、かつ、当該消却の時において当該株式会社からその株主に対し交付がされたものとみなされる金額については、なお従前の例による。 suppl-4131-7/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5/par-2 With regard to the amount that is deemed to be the amount of dividends of profit prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a retirement of shares carried out by a stock company before April 1, 2001, and that is deemed to have been delivered by that stock company to its shareholders at the time of that retirement, 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-20261007T211206-407, 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