# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十八条 (Supplementary Provisions, Article 38) - 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: 第三十八条 (Supplementary Provisions, Article 38)（未成年者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-4311-6/art-38` - 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-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38 - 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. --- ### 第三十八条（未成年者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 Minors' Accounts caption: machine translation, not official suppl-4311-6/art-38 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38 **第一項** 新租税特別措置法第三十七条の十四の二第五項の規定は、令和五年一月一日以後に開設される同項第一号に規定する未成年者口座及び同日以後に設けられる同項第三号に規定する非課税管理勘定について適用し、同日前に開設された旧租税特別措置法第三十七条の十四の二第五項第一号に規定する未成年者口座及び同日前に設けられた同項第三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-4311-6/art-38/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-1 The provisions of Article 37-14-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to a minor's account prescribed in item (i) of that paragraph that is opened on or after January 1, 2023 and a tax-exempt management account prescribed in item (iii) of that paragraph that is established on or after that date, and the provisions then in force continue to govern a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date and a tax-exempt management account prescribed in item (iii) of that paragraph that was 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の二第二十二項の規定は、令和四年四月一日以後に同条第二十項に規定する提出を受ける同項に規定する未成年者口座廃止届出書について適用し、同日前に旧租税特別措置法第三十七条の十四の二第二十項に規定する提出を受けた同項に規定する未成年者口座廃止届出書については、なお従前の例による。 suppl-4311-6/art-38/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-2 The provisions of Article 37-14-2, paragraph (22) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a minor's account prescribed in paragraph (20) of that Article whose submission prescribed in that paragraph is received on or after April 1, 2022, and the provisions then in force continue to govern a written notification of closure of a minor's account prescribed in Article 37-14-2, paragraph (20) of the Former Act on Special Measures Concerning Taxation whose submission prescribed in that paragraph was received 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の二第二十八項から第三十項までの規定は、施行日以後に生ずる同条第六項に規定する契約不履行等事由について適用し、施行日前に生じた旧租税特別措置法第三十七条の十四の二第六項に規定する契約不履行等事由については、なお従前の例による。 suppl-4311-6/art-38/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-38/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-38/par-3 The provisions of Article 37-14-2, paragraphs (28) through (30) of the New Act on Special Measures Concerning Taxation apply to an event of non-performance of contract, etc. prescribed in paragraph (6) of that Article that occurs on or after the Effective Date, and the provisions then in force continue to govern an event of non-performance of contract, etc. prescribed in Article 37-14-2, paragraph (6) of the Former Act on Special Measures Concerning Taxation that occurred before the Effective Date. machine translation, not official --- ## Cites - suppl-4311-6/art-38/par-1: 新租税特別措置法第三十七条の十四の二第五項 → 租税特別措置法 第三十七条の十四の二第五項 (Article 37-14-2, paragraph (5)), art-37-14-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5 - suppl-4311-6/art-38/par-1: 同項第一号 → 租税特別措置法 第三十七条の十四の二第五項第一号 (Article 37-14-2, paragraph (5), item (i)), art-37-14-2/par-5/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-1 - suppl-4311-6/art-38/par-1: 同項第三号 → 租税特別措置法 第三十七条の十四の二第五項第三号 (Article 37-14-2, paragraph (5), item (iii)), art-37-14-2/par-5/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-5/item-3 - suppl-4311-6/art-38/par-2: 新租税特別措置法第三十七条の十四の二第二十二項 → 租税特別措置法 第三十七条の十四の二第二十二項 (Article 37-14-2, paragraph (22)), art-37-14-2/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-22 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-22 - suppl-4311-6/art-38/par-2: 同条第二十項 → 租税特別措置法 第三十七条の十四の二第二十項 (Article 37-14-2, paragraph (20)), art-37-14-2/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-20 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-20 - suppl-4311-6/art-38/par-3: 新租税特別措置法第三十七条の十四の二第二十八項から第三十項まで → 租税特別措置法 第三十七条の十四の二第二十九項 (Article 37-14-2, paragraph (29)), art-37-14-2/par-29 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-29 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-29 - suppl-4311-6/art-38/par-3: 新租税特別措置法第三十七条の十四の二第二十八項から第三十項まで → 租税特別措置法 第三十七条の十四の二第三十項 (Article 37-14-2, paragraph (30)), art-37-14-2/par-30 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-30 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-30 - suppl-4311-6/art-38/par-3: 同条第六項 → 租税特別措置法 第三十七条の十四の二第六項 (Article 37-14-2, paragraph (6)), art-37-14-2/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-6 - suppl-4311-6/art-38/par-3: 新租税特別措置法第三十七条の十四の二第二十八項から第三十項まで → 租税特別措置法 第三十七条の十四の二第二十八項 (Article 37-14-2, paragraph (28)), art-37-14-2/par-28 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-28 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-28 ## 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十一号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-1/par-1/item-11/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-1/par-1/item-11/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-20261007T211206-606, 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