# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十条 (Supplementary Provisions, Article 60)

- 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: 第六十条 (Supplementary Provisions, Article 60)（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — address `suppl-4261-10/art-60`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-60
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-60
- 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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### 第六十条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-60 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-60</sup>

**第一項**  施行日から平成二十八年三月三十一日までの間における新租税特別措置法第三十七条の十一の四第五項の規定の適用については、同項中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
<sup>suppl-4261-10/art-60/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-60/par-1</sup>
With regard to the application of the provisions of Article 37-11-4, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "a permanent establishment" in that paragraph is deemed to be replaced with "a permanent establishment in Japan".
<sup>machine translation, not official</sup>

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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-20261007T211206-550, 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