# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十四条 (Supplementary Provisions, Article 64) - 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: 第六十四条 (Supplementary Provisions, Article 64)（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — address `suppl-4221-6/art-64` - 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-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64 - 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. --- ### 第六十四条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts caption: machine translation, not official suppl-4221-6/art-64 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64 **第一項** 新租税特別措置法第三十七条の十四第一項から第五項まで及び第十四項から第二十項までの規定は、平成二十六年一月一日以後に設定される同条第五項第一号に規定する非課税口座に係る同日以後の同条第一項に規定する非課税口座内上場株式等の譲渡及び同条第四項各号に掲げる事由による同項の非課税口座内上場株式等の払出しについて適用する。 suppl-4221-6/art-64/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-1 The provisions of Article 37-14, paragraphs (1) through (5) and paragraphs (14) through (20) of the New Act on Special Measures Concerning Taxation apply to transfers, on or after January 1, 2014, of listed shares, etc. in a tax-exempt account prescribed in paragraph (1) of that Article, and withdrawals, on or after that date, of listed shares, etc. in a tax-exempt account referred to in paragraph (4) of that Article due to the events listed in the items of that paragraph, in relation to a tax-exempt account prescribed in paragraph (5), item (i) of that Article opened on or after January 1, 2014. machine translation, not official **第二項** 新租税特別措置法第三十七条の十四第六項から第十三項までの規定は、平成二十六年一月一日以後に同条第五項第一号に規定する非課税口座開設届出書の提出（同号に規定する提出をいう。次項において同じ。）又は同条第六項の申請書の提出（同項に規定する提出をいう。第四項において同じ。）をする場合について適用する。 suppl-4221-6/art-64/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-2 The provisions of Article 37-14, paragraphs (6) through (13) of the New Act on Special Measures Concerning Taxation apply where, on or after January 1, 2014, a person makes a submission of a written notification of opening of a tax-exempt account prescribed in paragraph (5), item (i) of that Article (meaning the submission prescribed in that item; the same applies in the following paragraph) or a submission of the written application referred to in paragraph (6) of that Article (meaning the submission prescribed in that paragraph; the same applies in paragraph (4)). machine translation, not official **第三項** 新租税特別措置法第三十七条の十四第五項第一号に規定する非課税口座を設定しようとする同号の居住者又は国内に恒久的施設を有する非居住者及び同号に規定する金融商品取引業者等の営業所の長は、平成二十六年一月一日前においても、同号及び同条第十一項から第十三項までの規定の例により、同号に規定する非課税口座開設届出書の提出、同条第十一項において準用する同条第七項の告知及び確認、同条第十三項に規定する財務省令で定める事項（以下この項において「記載事項」という。）の提供その他必要な行為をすることができる。この場合において、これらの規定の例によりされた当該非課税口座開設届出書の提出、告知及び確認並びに記載事項の提供は、同日においてこれらの規定により行われたものとみなす。 suppl-4221-6/art-64/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-3 A resident or a nonresident who has a permanent establishment in Japan referred to in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation who intends to open a tax-exempt account prescribed in that item, and the head of a business office of a financial instruments business operator, etc. prescribed in that item, may, even before January 1, 2014, in accordance with the provisions of that item and paragraphs (11) through (13) of that Article, submit a written notification of opening of a tax-exempt account prescribed in that item, give the notice and conduct the confirmation referred to in paragraph (7) of that Article as applied mutatis mutandis pursuant to paragraph (11) of that Article, provide the matters specified by Order of the Ministry of Finance prescribed in paragraph (13) of that Article (referred to as the "required particulars" in this paragraph), and perform any other necessary acts. In this case, the submission of that written notification of opening of a tax-exempt account, the notice and confirmation, and the provision of the required particulars made in accordance with those provisions are deemed to have been made pursuant to those provisions on that date. machine translation, not official **第四項** 新租税特別措置法第三十七条の十四第五項第三号に規定する非課税口座開設確認書の交付を受けようとする同条第六項の居住者又は国内に恒久的施設を有する非居住者、同項の金融商品取引業者等の営業所の長及び同条第九項に規定する所轄税務署長は、平成二十六年一月一日前においても、同条第六項から第十項までの規定の例により、同条第六項の申請書の提出、同条第七項の告知及び確認、同条第九項に規定する申請事項の提供及び帳簿への記載又は記録、同条第十項第一号の非課税口座開設確認書又は同項第二号の書面の交付その他必要な行為をすることができる。この場合において、これらの規定の例によりされた当該申請書の提出、告知及び確認、申請事項の提供及び帳簿への記載又は記録並びに非課税口座開設確認書又は書面の交付は、同日においてこれらの規定により行われたものとみなす。 suppl-4221-6/art-64/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-4 A resident or a nonresident who has a permanent establishment in Japan referred to in Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation who intends to receive delivery of a written confirmation of opening of a tax-exempt account prescribed in paragraph (5), item (iii) of that Article, the head of a business office of a financial instruments business operator, etc. referred to in paragraph (6) of that Article, and the competent district director prescribed in paragraph (9) of that Article may, even before January 1, 2014, in accordance with the provisions of paragraphs (6) through (10) of that Article, submit the written application referred to in paragraph (6) of that Article, give the notice and conduct the confirmation referred to in paragraph (7) of that Article, provide the application particulars prescribed in paragraph (9) of that Article and enter or record them in books, deliver the written confirmation of opening of a tax-exempt account referred to in paragraph (10), item (i) of that Article or the document referred to in item (ii) of that paragraph, and perform any other necessary acts. In this case, the submission of that written application, the notice and confirmation, the provision of the application particulars and the entry or recording in books, and the delivery of the written confirmation of opening of a tax-exempt account or the document made in accordance with those provisions are deemed to have been made pursuant to those provisions on that date. machine translation, not official --- ## Cites - suppl-4221-6/art-64/par-2: 次項 → 租税特別措置法 附則第六十四条第三項 (Supplementary Provisions, Article 64, paragraph (3)), suppl-4221-6/art-64/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-3 - suppl-4221-6/art-64/par-2: 第四項 → 租税特別措置法 附則第六十四条第四項 (Supplementary Provisions, Article 64, paragraph (4)), suppl-4221-6/art-64/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-4 - suppl-4221-6/art-64/par-3: この項 → 租税特別措置法 附則第六十四条第三項 (Supplementary Provisions, Article 64, paragraph (3)), suppl-4221-6/art-64/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-3 ## Cited by 4 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七号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-7 - 租税特別措置法 附則第一条第一項第七号の二（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-7-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-7-2 - 租税特別措置法 附則第六十四条第二項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-2 - 租税特別措置法 附則第六十四条第三項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-64/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-64/par-3 --- ## 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-20261007T211206-504, 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