# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十七条 (Supplementary Provisions, Article 77)
- 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: 第七十七条 (Supplementary Provisions, Article 77)（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-4151-8/art-77`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-77
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-77
- 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
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They are never merged and never substituted for one another.
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### 第七十七条（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. Pertaining to Shares, etc.
caption: machine translation, not official
suppl-4151-8/art-77 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-77
**第一項** 新租税特別措置法第三十七条の十第三項の規定は、個人が平成十六年一月一日以後に行う同項に規定する株式等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十七条の十第三項に規定する株式等の譲渡については、なお従前の例による。
suppl-4151-8/art-77/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-77/par-1
The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a transfer of shares, etc. prescribed in that paragraph that an individual makes on or after January 1, 2004, and the provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 37-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual made before that date.
machine translation, not official
**第二項** 新租税特別措置法第三十七条の十第五項の規定は、平成十六年一月一日以後の同項に規定する株式等証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第三十七条の十第五項に規定する私募証券投資信託等の終了又は一部の解約については、なお従前の例による。
suppl-4151-8/art-77/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-77/par-2
The provisions of Article 37-10, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2004, of a securities investment trust for shares and similar interests, etc. prescribed in that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a privately placed securities investment trust, etc. prescribed in Article 37-10, paragraph (5) of the Former Act on Special Measures Concerning Taxation.
machine translation, not official
**第三項** 施行日前に死亡した者、施行日前に平成十五年分の所得税につき所得税法第百二十七条（同法第百六十六条において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法第二十五条の規定による決定を受けた者に係る旧租税特別措置法第三十七条の十第六項の規定による控除については、なお従前の例による。
suppl-4151-8/art-77/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-77/par-3
The provisions then in force continue to govern the deduction under the provisions of Article 37-10, paragraph (6) of the Former Act on Special Measures Concerning Taxation with regard to a person who died before the Effective Date, a person who, before the Effective Date, filed a return under the provisions of Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for 2003, and a person who, before the Effective Date, received a determination under the provisions of Article 25 of the Act on General Rules for National Taxes for income tax for that year.
machine translation, not official
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## Cites
- suppl-4151-8/art-77/par-3: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- suppl-4151-8/art-77/par-3: 所得税法第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127
- suppl-4151-8/art-77/par-3: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
## Cited by
2 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五号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-5/sub-2
- 租税特別措置法 附則第八十六条第一項（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-4151-8/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-86/par-1
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## 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-20261007T211206-429, 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