# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — address `suppl-4141-15/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-9 - 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. --- ### 第九条（特定の取締役等が受ける新株予約権等の行使による株式の取得に係る経済的利益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options, etc. Granted to Specified Directors, etc. caption: machine translation, not official suppl-4141-15/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-9 **第一項** 施行日前に締結された新租税特別措置法第二十九条の二第一項に規定する契約で旧租税特別措置法第二十九条の二第一項各号に掲げる要件が定められているもの（施行日から平成十四年九月三十日までの間に行われた当該契約の変更により、当該契約に定められていた同項第二号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第二号に掲げる要件が定められた場合には、当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第二号に掲げるものを除く。）が定められているものを含む。）は、新租税特別措置法第二十九条の二第一項各号に掲げる要件が定められている同項の契約とみなして、同条の規定を適用する。 suppl-4141-15/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-9/par-1 A contract prescribed in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that was concluded before the Effective Date and in which the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation are stipulated (including, in the case where, through a change to that contract made during the period from the Effective Date to September 30, 2002, the requirement listed in Article 29-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation has been stipulated in place of the requirement listed in item (ii) of that paragraph that had been stipulated in that contract, a contract in which that requirement and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the one listed in item (ii) of that paragraph) are stipulated) is deemed to be a contract referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation in which the requirements listed in the items of that paragraph are stipulated, and the provisions of that Article apply. machine translation, not official **第二項** 施行日前に行われた旧租税特別措置法第二十九条の二第五項に規定する付与決議に基づく契約により、同項に規定する新株引受権又は株式譲渡請求権の付与があった場合における同項に規定する調書の提出については、なお従前の例による。 suppl-4141-15/art-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-9/par-2 With regard to the submission of the report prescribed in Article 29-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation in the case where subscription rights for new shares or rights to request the transfer of shares prescribed in that paragraph were granted under a contract based on a grant resolution prescribed in that paragraph that was made before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-417, 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