# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十一条 (Supplementary Provisions, Article 51) - 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: 第五十一条 (Supplementary Provisions, Article 51)（上場会社等の自己の株式の公開買付けの場合のみなし配当課税の特例に関する経過措置） — address `suppl-4221-6/art-51` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51 - 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. --- ### 第五十一条（上場会社等の自己の株式の公開買付けの場合のみなし配当課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Deemed Dividends in the Case of a Takeover Bid by a Listed Company, etc. for Its Own Shares caption: machine translation, not official suppl-4221-6/art-51 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51 **第一項** 施行日前に旧租税特別措置法第九条の六第一項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした個人の当該株式の譲渡による所得については、なお従前の例による。 suppl-4221-6/art-51/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51/par-1 With regard to income from the transfer of shares by an individual who, before the Effective Date, transferred shares of a listed company, etc. prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation in response to a takeover bid prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official **第二項** 旧租税特別措置法第九条の六第一項に規定する個人が、施行日から平成二十二年十二月三十一日までの間に、同項に規定する公開買付けに応じて行う同項に規定する上場会社等の株式の譲渡をした場合における当該株式の譲渡による所得については、同条の規定は、なおその効力を有する。この場合において、同項中「平成二十二年三月三十一日」とあるのは「平成二十二年十二月三十一日」と、同条第二項中「とあるのは、」とあるのは「とあるのは」と、「第九条の六第一項」とあるのは「所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十一条第二項の規定によりなおその効力を有するものとされる同法第十八条の規定による改正前の租税特別措置法第九条の六第一項」と、「とする」とあるのは「と、「同法」とあるのは「所得税法」とする」とする。 suppl-4221-6/art-51/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51/par-2 Where an individual prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation has, during the period from the Effective Date to December 31, 2010, transferred shares of a listed company, etc. prescribed in that paragraph in response to a takeover bid prescribed in that paragraph, the provisions of that Article remain in force with regard to income from the transfer of those shares. In this case, the phrase "March 31, 2010" in that paragraph is deemed to be replaced with "December 31, 2010", and in paragraph (2) of that Article, the phrase "とあるのは、" (is deemed to be replaced with) is deemed to be replaced with "とあるのは" (is deemed to be replaced with, the reading comma dropped), the phrase "Article 9-6, paragraph (1)" is deemed to be replaced with "Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), which remains in force pursuant to the provisions of Article 51, paragraph (2) of the Supplementary Provisions of that Act", and that paragraph is deemed to further provide that the phrase "that Act" is deemed to be replaced with "the Income Tax Act". machine translation, not official --- ## Cites - suppl-4221-6/art-51/par-2: 所得税法等の一部を改正する法律（平成二十二年法律第六号）附則第五十一条第二項 → 租税特別措置法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-4221-6/art-51/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第五十一条第二項（上場会社等の自己の株式の公開買付けの場合のみなし配当課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-51/par-2 --- ## 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-20261007T211206-503, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-007, 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