# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十九条 (Supplementary Provisions, Article 69) - 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: 第六十九条 (Supplementary Provisions, Article 69)（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-4271-9/art-69` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69 - 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. --- ### 第六十九条（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-4271-9/art-69 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69 **第一項** 新租税特別措置法第三十七条の十四第五項（第二号に係る部分に限る。）の規定は、平成二十八年一月一日以後に設けられる同号に規定する非課税管理勘定について適用し、同日前に設けられた旧租税特別措置法第三十七条の十四第五項第二号に規定する非課税管理勘定については、なお従前の例による。 suppl-4271-9/art-69/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69/par-1 The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii)) apply to tax-exempt management accounts prescribed in that item that are established on or after January 1, 2016, and the provisions then in force continue to govern tax-exempt management accounts prescribed in Article 37-14, paragraph (5), item (ii) of the Former Act on Special Measures Concerning Taxation that were established before that date. machine translation, not official **第二項** 新租税特別措置法第三十七条の十四第七項（同条第十一項において準用する場合を含む。）の規定は、附則第一条第九号に定める日以後に新租税特別措置法第三十七条の十四第六項の申請書の同項に規定する提出又は同条第五項第一号に規定する非課税口座開設届出書の同号に規定する提出をする場合について適用し、同日前に旧租税特別措置法第三十七条の十四第六項の申請書の同項に規定する提出又は同条第五項第一号に規定する非課税口座開設届出書の同号に規定する提出をした場合については、なお従前の例による。 suppl-4271-9/art-69/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-69/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69/par-2 The provisions of Article 37-14, paragraph (7) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (11) of that Article) apply in the case where the submission prescribed in Article 37-14, paragraph (6) of the New Act on Special Measures Concerning Taxation of the written application referred to in that paragraph or the submission prescribed in paragraph (5), item (i) of that Article of the written notification of opening of a tax-exempt account prescribed in that item is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern the case where the submission prescribed in Article 37-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation of the written application referred to in that paragraph or the submission prescribed in paragraph (5), item (i) of that Article of the written notification of opening of a tax-exempt account prescribed in that item was made before that date. machine translation, not official **第三項** 新租税特別措置法第三十七条の十四第九項及び第十三項の規定は、施行日以後に提供する同条第九項に規定する申請事項又は同条第十三項に規定する事項について適用し、施行日前に提供した旧租税特別措置法第三十七条の十四第九項に規定する申請事項又は同条第十三項に規定する事項については、なお従前の例による。 suppl-4271-9/art-69/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-69/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69/par-3 The provisions of Article 37-14, paragraphs (9) and (13) of the New Act on Special Measures Concerning Taxation apply to the application particulars prescribed in paragraph (9) of that Article or the matters prescribed in paragraph (13) of that Article that are provided on or after the Effective Date, and the provisions then in force continue to govern the application particulars prescribed in Article 37-14, paragraph (9) of the Former Act on Special Measures Concerning Taxation or the matters prescribed in paragraph (13) of that Article that were provided before the Effective 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二十三項の規定は、施行日以後に同項に規定する所轄税務署長に提供する同項に規定する提供事項について適用し、同日前に旧租税特別措置法第三十七条の十四第二十三項に規定する所轄税務署長に提供した同項に規定する提供事項については、なお従前の例による。 suppl-4271-9/art-69/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-69/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-69/par-4 The provisions of Article 37-14, paragraph (23) of the New Act on Special Measures Concerning Taxation apply to the information to be provided prescribed in that paragraph that is provided on or after the Effective Date to the competent district director prescribed in that paragraph, and the provisions then in force continue to govern the information to be provided prescribed in Article 37-14, paragraph (23) of the Former Act on Special Measures Concerning Taxation that was provided before that date to the competent district director prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4271-9/art-69/par-2: 附則第一条第九号 → 租税特別措置法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4271-9/art-1/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-9 ## Cited by 2 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四号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第一条第一項第九号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-9/sub-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-20261007T211206-563, 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