# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条 (Supplementary Provisions, Article 90) - 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: 第九十条 (Supplementary Provisions, Article 90)（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-4181-10/art-90` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90 - 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. --- ### 第九十条（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-4181-10/art-90 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90 **第一項** 新租税特別措置法第三十七条の十第二項の規定は、個人が会社法施行日以後に行う同項に規定する株式等の同条第一項の譲渡による所得について適用し、個人が会社法施行日前に行った旧租税特別措置法第三十七条の十第二項に規定する株式等の同条第一項の譲渡による所得については、なお従前の例による。 suppl-4181-10/art-90/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-1 The provisions of Article 37-10, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income from the transfer prescribed in paragraph (1) of that Article of shares, etc. prescribed in paragraph (2) of that Article that an individual makes on or after the effective date of the Companies Act, and the provisions then in force continue to govern income from the transfer prescribed in paragraph (1) of that Article of shares, etc. prescribed in Article 37-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before the effective date of the Companies Act. machine translation, not official **第二項** 会社法の施行に伴う関係法律の整備等に関する法律（以下この項において「会社法関係整備法」という。）第九十八条第二項又は第二百十四条第二項の規定の適用がある場合における新租税特別措置法第三十七条の十第二項（第一号及び第四号に係る部分に限る。）の規定の適用については、同項第一号に規定する株式には、会社法関係整備法第九十八条第二項の規定によりなお従前の例によることとされた新株の引受権を含むものとし、新租税特別措置法第三十七条の十第二項第四号に規定する優先出資には、会社法関係整備法第二百十四条第二項の規定によりなお従前の例によることとされた優先出資を引き受けることができる権利を含むものとする。 suppl-4181-10/art-90/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-2 With regard to the application of the provisions of Article 37-10, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the parts concerning items (i) and (iv)) in the case where the provisions of Article 98, paragraph (2) or Article 214, paragraph (2) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (hereinafter referred to as the "Companies Act Arrangement Act" in this paragraph) apply, shares prescribed in item (i) of that paragraph are to include rights to subscribe for new shares that the provisions then in force continue to govern pursuant to the provisions of Article 98, paragraph (2) of the Companies Act Arrangement Act, and preferred equity investments prescribed in Article 37-10, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation are to include rights to subscribe for preferred equity investments that the provisions then in force continue to govern pursuant to the provisions of Article 214, paragraph (2) of the Companies Act Arrangement Act. machine translation, not official **第三項** 新租税特別措置法第三十七条の十第三項第一号（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、個人が同号に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が会社法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第一号（旧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。）に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が会社法施行日前であるものについては、なお従前の例による。 suppl-4181-10/art-90/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-3 The provisions of Article 37-10, paragraph (3), item (i) 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 total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a merger prescribed in that item, where that merger takes place on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in that item, where that merger takes place before the effective date of the Companies Act. machine translation, not official **第四項** 新租税特別措置法第三十七条の十第三項第二号（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、個人が同号に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が会社法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第二号（旧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。）に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が会社法施行日前であるものについては、なお従前の例による。 suppl-4181-10/art-90/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-4 The provisions of Article 37-10, paragraph (3), item (ii) 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 total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a company split prescribed in that item, where that company split takes place on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a company split prescribed in that item, where that company split takes place before the effective date of the Companies Act. machine translation, not official **第五項** 新租税特別措置法第三十七条の十第三項第三号（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、次項に定めるものを除き、個人が同号に規定する資本の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しに係る基準日が会社法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第三号（旧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。）に規定する資本又は出資の減少により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本又は出資の減少に係る基準日が会社法施行日前であるものについては、なお従前の例による。 suppl-4181-10/art-90/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-5 Except for those specified in the following paragraph, the provisions of Article 37-10, paragraph (3), item (iii) 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 total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a refund of capital prescribed in that item, where the record date for that refund of capital is on or after the effective date of the Companies Act, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a reduction of capital or contributions prescribed in that item, where the record date for that reduction of capital or contributions is before the effective date of the Companies Act. machine translation, not official **第六項** 会社法第四百五十四条第一項若しくは第五項の決議又は同法第四百五十九条第一項の規定による定款の定めがある場合における取締役会の決議による新租税特別措置法第三十七条の十第三項第三号（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。以下この項において同じ。）に規定する資本の払戻しにより個人が交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額については、当該資本の払戻しに係る基準日が会社法施行日前であるものであっても、新租税特別措置法第三十七条の十第三項の規定を適用する。 suppl-4181-10/art-90/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-6 With regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iii) 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; the same applies hereinafter in this paragraph) that an individual receives through a refund of capital prescribed in that item made by a resolution under Article 454, paragraph (1) or paragraph (5) of the Companies Act, or by a resolution of the board of directors in the case where the articles of incorporation provide for it pursuant to the provisions of Article 459, paragraph (1) of that Act, the provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation apply even if the record date for that refund of capital is before the effective date of the Companies Act. machine translation, not official **第七項** 個人が旧租税特別措置法第三十七条の十第三項第四号（旧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。）に規定する株式の消却により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該株式の消却が施行日前であるものについては、なお従前の例による。 suppl-4181-10/art-90/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-7 The provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iv) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a cancellation of shares prescribed in that item, where that cancellation of shares took place before the Effective Date. machine translation, not official **第八項** 新租税特別措置法第三十七条の十第三項第五号（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、個人が同号に規定する事由により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該事由が施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第六号（旧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。）に規定する持分の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該持分の払戻しが施行日前であるものについては、なお従前の例による。 suppl-4181-10/art-90/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-8 The provisions of Article 37-10, paragraph (3), item (v) 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 total of the amount of money and the value of assets other than money prescribed in that item that an individual receives by reason of an event prescribed in that item, where that event occurs on or after the Effective Date, and the provisions then in force continue to govern the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (vi) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a refund of equity interest prescribed in that item, where that refund of equity interest took place before the Effective Date. machine translation, not official **第九項** 新租税特別措置法第三十七条の十第三項第六号（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、個人が同号に規定する組織変更により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該組織変更が会社法施行日以後であるものについて適用する。 suppl-4181-10/art-90/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-9 The provisions of Article 37-10, paragraph (3), item (vi) 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 total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through an entity conversion prescribed in that item, where that entity conversion takes place on or after the effective date of the Companies Act. machine translation, not official --- ## Cites - suppl-4181-10/art-90/par-2: この項 → 租税特別措置法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-4181-10/art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-2 - suppl-4181-10/art-90/par-5: 次項 → 租税特別措置法 附則第九十条第六項 (Supplementary Provisions, Article 90, paragraph (6)), suppl-4181-10/art-90/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-6 - suppl-4181-10/art-90/par-6: 会社法第四百五十四条第一項 → 会社法 第四百五十四条第一項 (Article 454, paragraph (1)), art-454/par-1 — https://japanlaw.org/ja/companies-act/art-454/par-1 · https://japanlaw.org/l/417AC0000000086/art-454/par-1 - suppl-4181-10/art-90/par-6: 第五項 → 会社法 第四百五十四条第五項 (Article 454, paragraph (5)), art-454/par-5 — https://japanlaw.org/ja/companies-act/art-454/par-5 · https://japanlaw.org/l/417AC0000000086/art-454/par-5 - suppl-4181-10/art-90/par-6: この項 → 租税特別措置法 附則第九十条第六項 (Supplementary Provisions, Article 90, paragraph (6)), suppl-4181-10/art-90/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-6 - suppl-4181-10/art-90/par-6: 同法第四百五十九条第一項 → 会社法 第四百五十九条第一項 (Article 459, paragraph (1)), art-459/par-1 — https://japanlaw.org/ja/companies-act/art-459/par-1 · https://japanlaw.org/l/417AC0000000086/art-459/par-1 ## Cited by 5 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六号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-1/par-1/item-6/sub-2 - 租税特別措置法 附則第九十条第二項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-2 - 租税特別措置法 附則第九十条第五項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-5 - 租税特別措置法 附則第九十条第六項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-6 - 租税特別措置法 附則第百一条第一項（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-4181-10/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-101/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-20261007T211206-459, 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