# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十四条 (Supplementary Provisions, Article 74) - 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: 第七十四条 (Supplementary Provisions, Article 74)（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-4301-7/art-74` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-74 - 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. --- ### 第七十四条（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-Amount Listed Shares, etc. in a Tax-Exempt Account caption: machine translation, not official suppl-4301-7/art-74 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-74 **第一項** 新租税特別措置法第三十七条の十四第五項（第二号及び第四号に係る部分を除く。）、第十項から第十六項まで及び第二十七項の規定は、平成三十一年一月一日以後に同条第五項第一号に規定する提出をする同号に規定する非課税口座簡易開設届出書について適用する。 suppl-4301-7/art-74/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-74/par-1 The provisions of Article 37-14, paragraph (5) (excluding the part concerning items (ii) and (iv)), paragraphs (10) through (16) and paragraph (27) of the New Act on Special Measures Concerning Taxation apply to simplified notifications of opening a tax-exempt account prescribed in paragraph (5), item (i) of that Article for which the submission prescribed in that item is made on or after January 1, 2019. machine translation, not official --- ## Cites - suppl-4301-7/art-74/par-1: 第十項から第十六項まで → 租税特別措置法 第三十七条の十四第十項 (Article 37-14, paragraph (10)), art-37-14/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-10 - suppl-4301-7/art-74/par-1: 同条第五項第一号 → 租税特別措置法 第三十七条の十四第五項第一号 (Article 37-14, paragraph (5), item (i)), art-37-14/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1 - suppl-4301-7/art-74/par-1: 第四号 → 租税特別措置法 第三十七条の十四第五項第四号 (Article 37-14, paragraph (5), item (iv)), art-37-14/par-5/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-4 - suppl-4301-7/art-74/par-1: 第十項から第十六項まで → 租税特別措置法 第三十七条の十四第十一項 (Article 37-14, paragraph (11)), art-37-14/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-11 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-11 - suppl-4301-7/art-74/par-1: 第二号 → 租税特別措置法 第三十七条の十四第五項第二号 (Article 37-14, paragraph (5), item (ii)), art-37-14/par-5/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-2 - suppl-4301-7/art-74/par-1: 第二十七項 → 租税特別措置法 第三十七条の十四第三十一項 (Article 37-14, paragraph (31)), art-37-14/par-31 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-31 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-31 - suppl-4301-7/art-74/par-1: 新租税特別措置法第三十七条の十四第五項 → 租税特別措置法 第三十七条の十四第五項 (Article 37-14, paragraph (5)), art-37-14/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5 - suppl-4301-7/art-74/par-1: 第十項から第十六項まで → 租税特別措置法 第三十七条の十四第十二項 (Article 37-14, paragraph (12)), art-37-14/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-12 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-12 ## Cited by 1 provision cites 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ト（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-4/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-20261007T211206-595, 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