# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十四条 (Supplementary Provisions, Article 14)
- 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: 第十四条 (Supplementary Provisions, Article 14)（上場株式等に係る譲渡損失の損益通算及び繰越控除に関する経過措置） — address `suppl-4241-16/art-14`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-14
- 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.
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### 第十四条（上場株式等に係る譲渡損失の損益通算及び繰越控除に関する経過措置） — Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Losses on Listed Shares, etc.
caption: machine translation, not official
suppl-4241-16/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-14
**第一項** 新租税特別措置法第三十七条の十二の二第二項（第九号及び第十号に係る部分に限る。）の規定は、同項の居住者又は国内に恒久的施設を有する非居住者が施行日以後に行う同項に規定する上場株式等の譲渡について適用する。
suppl-4241-16/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4241-16/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4241-16/art-14/par-1
The provisions of Article 37-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (ix) and (x)) apply to transfers of listed shares, etc. prescribed in that paragraph made on or after the Effective Date by a resident or a nonresident having a permanent establishment in Japan referred to in that paragraph.
machine translation, not official
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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-20261007T211206-530, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-531, 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