# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十五条 (Supplementary Provisions, Article 35) - 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: 第三十五条 (Supplementary Provisions, Article 35)（一般株式等に係る譲渡所得等の課税の特例に関する経過措置） — address `suppl-4311-6/art-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-35 - 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. --- ### 第三十五条（一般株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc. caption: machine translation, not official suppl-4311-6/art-35 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-35 **第一項** 新租税特別措置法第三十七条の十第三項（第一号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する合併について適用し、施行日前に行われた旧租税特別措置法第三十七条の十第三項第一号に規定する合併については、なお従前の例による。 suppl-4311-6/art-35/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-35/par-1 The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to a merger prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a merger prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第三十七条の十第三項（第二号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する分割について適用し、施行日前に行われた旧租税特別措置法第三十七条の十第三項第二号に規定する分割については、なお従前の例による。 suppl-4311-6/art-35/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-35/par-2 The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii)) apply to a company split prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a company split prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date. machine translation, not official --- ## Cites - suppl-4311-6/art-35/par-1: 新租税特別措置法第三十七条の十第三項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3 - suppl-4311-6/art-35/par-1: 第一号 → 租税特別措置法 第三十七条の十第三項第一号 (Article 37-10, paragraph (3), item (i)), art-37-10/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-1 - suppl-4311-6/art-35/par-2: 新租税特別措置法第三十七条の十第三項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3 - suppl-4311-6/art-35/par-2: 第二号 → 租税特別措置法 第三十七条の十第三項第二号 (Article 37-10, paragraph (3), item (ii)), art-37-10/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-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-20261007T211206-606, 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