# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条 (Supplementary Provisions, Article 44) - 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: 第四十四条 (Supplementary Provisions, Article 44)（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例等に関する経過措置） — address `suppl-4251-5/art-44` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44 - 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. --- ### 第四十四条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account caption: machine translation, not official suppl-4251-5/art-44 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44 **第一項** 新租税特別措置法第三十七条の十一の三から第三十七条の十一の五までの規定は、個人が平成二十八年一月一日以後に行う新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場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十一の三第一項に規定する特定口座内保管上場株式等の譲渡については、なお従前の例による。 suppl-4251-5/art-44/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-1 The provisions of Articles 37-11-3 through 37-11-5 of the New Act on Special Measures Concerning Taxation apply to transfers of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual makes on or after January 1, 2016, and with regard to transfers of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十八年一月一日において新租税特別措置法第三十七条の十一の三第三項第一号に規定する金融商品取引業者等（以下この条において「金融商品取引業者等」という。）の営業所（同号に規定する営業所をいう。次項において同じ。）に開設されている特定口座（同号に規定する特定口座をいう。以下この項及び次項において同じ。）には、当該特定口座を開設している居住者又は国内に恒久的施設を有する非居住者が同日において有する上場株式等（新租税特別措置法第三十七条の十一第二項に規定する上場株式等をいい、特定公社債等に該当するものに限る。以下この条において同じ。）のうち次に掲げるものを受け入れることができるものとする。 suppl-4251-5/art-44/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2 A specified account (meaning a specified account prescribed in that item; the same applies hereinafter in this paragraph and the following paragraph) that is opened, as of January 1, 2016, at a business office (meaning a business office prescribed in that item; the same applies in the following paragraph) of a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as a "financial instruments business operator, etc." in this Article) is to be able to accept the following, out of the listed shares, etc. (meaning listed shares, etc. prescribed in Article 37-11, paragraph (2) of the New Act on Special Measures Concerning Taxation, limited to those that fall under specified public and corporate bonds, etc.; the same applies hereinafter in this Article) held as of that date by the resident or the nonresident who has a permanent establishment who has opened that specified account: machine translation, not official **一** 当該金融商品取引業者等に開設されている当該居住者又は国内に恒久的施設を有する非居住者の当該特定口座以外の有価証券の振替口座簿（社債、株式等の振替に関する法律（平成十三年法律第七十五号）に規定する振替口座簿をいう。以下この項及び第四項において同じ。）への記載若しくは記録又は保管の委託に係る口座（以下この項及び第四項において「他の保管口座」という。）に、その取得（平成二十七年十二月三十一日以前の取得で、当該金融商品取引業者等への買付けの委託（買付けの委託の媒介、取次ぎ又は代理を含む。）による取得、当該金融商品取引業者等からの取得又は当該金融商品取引業者等が行う上場株式等の金融商品取引法（昭和二十三年法律第二十五号）第二条第三項に規定する取得勧誘若しくは同条第四項に規定する売付け勧誘等に応じたことによる取得に限る。次項及び第四項において「特定取得」という。）後直ちに振替口座簿への記載若しくは記録又は保管の委託がされていることその他政令で定める要件を満たす上場株式等（以下この項及び次項において「特定取得上場株式等」という。）で当該他の保管口座から政令で定めるところにより移管がされるもの suppl-4251-5/art-44/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2/item-1 listed shares, etc. that satisfy the requirements specified by Cabinet Order, including that, immediately after their acquisition (limited to an acquisition on or before December 31, 2015 that is an acquisition through an entrustment of purchase (including an intermediation, brokerage or agency for an entrustment of purchase) to that financial instruments business operator, etc., an acquisition from that financial instruments business operator, etc. or an acquisition by responding to a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), or a solicitation of offers to sell, etc. prescribed in paragraph (4) of that Article, of listed shares, etc. made by that financial instruments business operator, etc.; referred to as a "specified acquisition" in the following paragraph and paragraph (4)), they were entered or recorded in the transfer account book, or placed in custody, in the account of that resident or nonresident who has a permanent establishment, other than that specified account, that is opened with that financial instruments business operator, etc. for the entry or recording of securities in the transfer account book (meaning the transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001); the same applies hereinafter in this paragraph and paragraph (4)) or for their custody (hereinafter referred to as an "other custody account" in this paragraph and paragraph (4)) (hereinafter referred to as "listed shares, etc. from a specified acquisition" in this paragraph and the following paragraph), for which a transfer of custody is made from that other custody account as specified by Cabinet Order; machine translation, not official **二** 当該金融商品取引業者等に開設されている当該居住者又は国内に恒久的施設を有する非居住者の他の保管口座に、平成二十七年六月三十日以前から引き続き当該金融商品取引業者等の振替口座簿への記載若しくは記録又は保管の委託がされている上場株式等（特定取得上場株式等を除く。次項において「一般取得上場株式等」という。）で当該他の保管口座から政令で定めるところにより移管がされるもの suppl-4251-5/art-44/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2/item-2 listed shares, etc. (excluding listed shares, etc. from a specified acquisition; referred to as "generally acquired listed shares, etc." in the following paragraph) that have continuously been entered or recorded in the transfer account book of that financial instruments business operator, etc., or placed in its custody, since on or before June 30, 2015, in the other custody account of that resident or nonresident who has a permanent establishment that is opened with that financial instruments business operator, etc., for which a transfer of custody is made from that other custody account as specified by Cabinet Order. machine translation, not official **第三項** 平成二十八年一月一日から同年十二月三十一日までの間に金融商品取引業者等の営業所に開設されている特定口座には、当該特定口座を開設している当該居住者又は国内に恒久的施設を有する非居住者が有する上場株式等（同年一月一日以後に当該金融商品取引業者等を通じて特定取得がされたもの並びに特定取得上場株式等及び一般取得上場株式等を除く。）を、政令で定めるところにより受け入れることができるものとする。 suppl-4251-5/art-44/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-3 A specified account opened at a business office of a financial instruments business operator, etc. during the period from January 1, 2016 to December 31, 2016 is to be able to accept, as specified by Cabinet Order, listed shares, etc. held by the resident or the nonresident who has a permanent establishment who has opened that specified account (excluding those for which a specified acquisition was made through that financial instruments business operator, etc. on or after January 1, 2016, and listed shares, etc. from a specified acquisition and generally acquired listed shares, etc.). machine translation, not official **第四項** 居住者又は国内に恒久的施設を有する非居住者が贈与、相続（限定承認に係るものを除く。）又は遺贈（包括遺贈のうち限定承認に係るものを除く。）により取得した上場株式等（当該居住者又は国内に恒久的施設を有する非居住者が他の保管口座を開設している金融商品取引業者等に当該贈与をした者、当該相続に係る被相続人又は当該遺贈に係る包括遺贈者（以下この項において「被相続人等」という。）が開設した有価証券の振替口座簿への記載若しくは記録又は保管の委託に係る口座（以下この項において「相続等口座」という。）において振替口座簿に記載若しくは記録がされ、又は保管の委託がされているものに限る。）で次の各号に掲げるものの全部又は一部が、平成二十七年十二月三十一日までに、当該相続等口座から当該他の保管口座に移管された場合には、その移管がされた当該各号に掲げる上場株式等は当該各号に定める上場株式等に該当するものとみなして、第二項の規定を適用する。 suppl-4251-5/art-44/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4 Where a transfer of custody of all or part of the listed shares, etc. listed in the following items, out of the listed shares, etc. that a resident or a nonresident who has a permanent establishment has acquired by gift, inheritance (excluding an inheritance pertaining to a qualified acceptance) or bequest (excluding a universal legacy pertaining to a qualified acceptance) (limited to those that have been entered or recorded in the transfer account book, or placed in custody, in the account for the entry or recording of securities in the transfer account book or for their custody (hereinafter referred to as the "inheritance, etc. account" in this paragraph) that the person who made that gift, the decedent pertaining to that inheritance or the testator of a universal legacy pertaining to that bequest (hereinafter referred to as the "decedent, etc." in this paragraph) opened with the financial instruments business operator, etc. with which that resident or nonresident who has a permanent establishment has opened an other custody account), has been made from that inheritance, etc. account to that other custody account by December 31, 2015, the provisions of paragraph (2) apply by deeming the listed shares, etc. listed in each of those items for which that transfer of custody has been made to fall under the listed shares, etc. specified in the respective items. machine translation, not official **一** その被相続人等が平成二十七年十二月三十一日までに特定取得をした上場株式等で、その特定取得の日以後引き続き当該相続等口座に係る振替口座簿に記載若しくは記録がされ、又は当該相続等口座に保管の委託がされていたことその他政令で定める要件を満たすもの　当該居住者又は国内に恒久的施設を有する非居住者が当該特定取得があった日に特定取得をし、かつ、当該特定取得の日以後引き続き当該他の保管口座に係る振替口座簿に記載若しくは記録をし、又は当該他の保管口座に保管の委託をしていた上場株式等 suppl-4251-5/art-44/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4/item-1 listed shares, etc. for which that decedent, etc. made a specified acquisition by December 31, 2015, and which satisfy the requirements specified by Cabinet Order, including that they have continuously been entered or recorded in the transfer account book pertaining to that inheritance, etc. account, or placed in custody in that inheritance, etc. account, since the date of that specified acquisition: listed shares, etc. for which that resident or nonresident who has a permanent establishment made a specified acquisition on the date on which that specified acquisition was made, and which that person has continuously entered or recorded in the transfer account book pertaining to that other custody account, or placed in custody in that other custody account, since the date of that specified acquisition; machine translation, not official **二** 平成二十七年六月三十日以前から引き続き当該相続等口座に係る振替口座簿に記載若しくは記録がされ、又は当該相続等口座に保管の委託がされていた上場株式等（前号に掲げるものを除く。）　当該居住者又は国内に恒久的施設を有する非居住者が政令で定める日に取得し、かつ、当該取得の日以後引き続き当該他の保管口座に係る振替口座簿に記載若しくは記録をし、又は当該他の保管口座に保管の委託をしていた上場株式等 suppl-4251-5/art-44/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4/item-2 listed shares, etc. (excluding those listed in the preceding item) that have continuously been entered or recorded in the transfer account book pertaining to that inheritance, etc. account, or placed in custody in that inheritance, etc. account, since on or before June 30, 2015: listed shares, etc. that that resident or nonresident who has a permanent establishment acquired on the date specified by Cabinet Order, and which that person has continuously entered or recorded in the transfer account book pertaining to that other custody account, or placed in custody in that other custody account, since the date of that acquisition. machine translation, not official **第五項** 第二項に規定する特定公社債等とは、次に掲げる公社債又は受益権をいう。 suppl-4251-5/art-44/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-5 The term "specified public and corporate bonds, etc." prescribed in paragraph (2) means the following public and corporate bonds or beneficial interests: machine translation, not official **一** 新租税特別措置法第三条第一項第一号に規定する特定公社債（新株予約権付社債（資産の流動化に関する法律（平成十年法律第百五号）第百三十一条第一項に規定する転換特定社債及び同法第百三十九条第一項に規定する新優先出資引受権付特定社債を含む。）を除く。） suppl-4251-5/art-44/par-5/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-5/item-1 specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation (excluding bonds with share options (including convertible specified corporate bonds prescribed in Article 131, paragraph (1) of the Act on the Securitization of Assets (Act No. 105 of 1998) and specified corporate bonds with subscription rights for new preferred equity prescribed in Article 139, paragraph (1) of that Act)); machine translation, not official **二** 公社債投資信託又は証券投資信託以外の投資信託で、その設定に係る受益権の募集が新租税特別措置法第八条の四第一項第二号に規定する公募により行われたもの又はその受益権が新租税特別措置法第三十七条の十一第二項第一号に掲げる株式等に該当するものの受益権 suppl-4251-5/art-44/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-5/item-2 beneficial interests in an investment trust other than a bond investment trust or a securities investment trust, the offering of whose beneficial interests at its establishment was made through a public offering prescribed in Article 8-4, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation, or whose beneficial interests fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation; machine translation, not official **三** 新租税特別措置法第三十七条の十一第二項第四号に掲げる社債的受益権 suppl-4251-5/art-44/par-5/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-5/item-3 bond-type beneficial interests listed in Article 37-11, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation. machine translation, not official **第六項** 第二項から第四項までの規定により受け入れた上場株式等の取得価額及び取得の時期の判定に関する特例その他第二項から第四項までの規定の適用に関し必要な事項は、政令で定める。 suppl-4251-5/art-44/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-6 Special provisions on the determination of the acquisition cost and the time of acquisition of listed shares, etc. accepted pursuant to the provisions of paragraphs (2) through (4), and other necessary matters concerning the application of the provisions of paragraphs (2) through (4), are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4251-5/art-44/par-2: 次項 → 租税特別措置法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4251-5/art-44/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-3 - suppl-4251-5/art-44/par-2: この条 → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4251-5/art-44 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44 - suppl-4251-5/art-44/par-2: この項 → 租税特別措置法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4251-5/art-44/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2 - suppl-4251-5/art-44/par-2/item-1: 金融商品取引法（昭和二十三年法律第二十五号）第二条第三項 → e-Gov law 323AC0000000025, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - suppl-4251-5/art-44/par-2/item-1: 同条第四項 → e-Gov law 323AC0000000025, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - suppl-4251-5/art-44/par-2/item-1: 次項 → 租税特別措置法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4251-5/art-44/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-3 - suppl-4251-5/art-44/par-2/item-1: 第四項 → 租税特別措置法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-4251-5/art-44/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4 - suppl-4251-5/art-44/par-2/item-1: この項 → 租税特別措置法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4251-5/art-44/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2 - suppl-4251-5/art-44/par-2/item-2: 次項 → 租税特別措置法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4251-5/art-44/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-3 - suppl-4251-5/art-44/par-4: この項 → 租税特別措置法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-4251-5/art-44/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4 - suppl-4251-5/art-44/par-4: 第二項 → 租税特別措置法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4251-5/art-44/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2 - suppl-4251-5/art-44/par-4/item-2: 前号 → 租税特別措置法 附則第四十四条第四項第一号 (Supplementary Provisions, Article 44, paragraph (4), item (i)), suppl-4251-5/art-44/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4/item-1 - suppl-4251-5/art-44/par-5: 第二項 → 租税特別措置法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4251-5/art-44/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2 - suppl-4251-5/art-44/par-5/item-1: 資産の流動化に関する法律（平成十年法律第百五号）第百三十一条第一項 → e-Gov law 410AC0000000105, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection - suppl-4251-5/art-44/par-5/item-1: 同法第百三十九条第一項 → e-Gov law 410AC0000000105, 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — not held in this collection - suppl-4251-5/art-44/par-6: 第二項から第四項まで → 租税特別措置法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4251-5/art-44/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-3 - suppl-4251-5/art-44/par-6: 第二項から第四項まで → 租税特別措置法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-4251-5/art-44/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4 - suppl-4251-5/art-44/par-6: 第二項から第四項まで → 租税特別措置法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4251-5/art-44/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2 ## Cited by 8 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-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-6/sub-2 - 租税特別措置法 附則第四十四条第二項（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2 - 租税特別措置法 附則第四十四条第二項第一号（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2/item-1 - 租税特別措置法 附則第四十四条第二項第二号（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-2/item-2 - 租税特別措置法 附則第四十四条第四項（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4 - 租税特別措置法 附則第四十四条第四項第二号（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-4/item-2 - 租税特別措置法 附則第四十四条第五項（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-5 - 租税特別措置法 附則第四十四条第六項（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-44/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-44/par-6 --- ## 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-20261007T211206-539, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-540, 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