# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十八条 (Supplementary Provisions, Article 68) - 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: 第六十八条 (Supplementary Provisions, Article 68)（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-5021-8/art-68` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68 - 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. --- ### 第六十八条（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-5021-8/art-68 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68 **第一項** 令和三年四月一日前に行われた旧租税特別措置法第三十七条の十四第六項各号の申請書の同項に規定する提出、当該提出に係る同条第九項に規定する申請事項の提供及び同条第十項に規定する書類又は書面の交付については、なお従前の例による。 suppl-5021-8/art-68/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-1 The provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (6) of the Former Act on Special Measures Concerning Taxation of the written applications referred to in the items of that paragraph, the provision of the application particulars prescribed in paragraph (9) of that Article pertaining to that submission, and the delivery of the documents or written documents prescribed in paragraph (10) of that Article, made before April 1, 2021. machine translation, not official **第二項** 前項の規定により交付された旧租税特別措置法第三十七条の十四第五項第六号に規定する非課税適用確認書を添付した同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及び当該非課税適用確認書の提出を受けた同条第十七項の金融商品取引業者等の営業所の長の同項に規定する事項の提供については、なお従前の例による。 suppl-5021-8/art-68/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-2 The provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation of a written notification of opening of a tax-exempt account prescribed in that item to which is attached a certificate of eligibility for tax exemption prescribed in item (vi) of that paragraph that was delivered pursuant to the provisions of the preceding paragraph, and the provision of the matters prescribed in paragraph (17) of that Article by the head of the business office of the financial instruments business operator, etc. referred to in that paragraph that received the submission of that certificate of eligibility for tax exemption. machine translation, not official **第三項** 新租税特別措置法第三十七条の十四第十三項の規定は、施行日以後に同項に規定する提出をする同項に規定する金融商品取引業者等変更届出書について適用し、施行日前に提出した旧租税特別措置法第三十七条の十四第十八項に規定する金融商品取引業者等変更届出書については、なお従前の例による。 suppl-5021-8/art-68/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-68/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-3 The provisions of Article 37-14, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. prescribed in that paragraph for which the submission prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of change of financial instruments business operator, etc. prescribed in Article 37-14, paragraph (18) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date. machine translation, not official **第四項** 施行日から令和三年三月三十一日までの間における第十五条の規定（附則第一条第三号ロに掲げる規定を除く。）による改正後の租税特別措置法第三十七条の十四第十八項の規定の適用については、同項中「第十六項」とあるのは「第二十一項」と、「第十五項」とあるのは「第二十項」とする。 suppl-5021-8/art-68/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-68/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-4 With regard to the application of the provisions of Article 37-14, paragraph (18) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 15 (excluding the provisions listed in Article 1, item (iii), (b) of the Supplementary Provisions) during the period from the Effective Date to March 31, 2021, the phrase "paragraph (16)" in that paragraph is deemed to be replaced with "paragraph (21)", and the phrase "paragraph (15)" with "paragraph (20)". machine translation, not official **第五項** 新租税特別措置法第三十七条の十四第十六項の規定は、施行日以後に同項に規定する提出をする同項に規定する非課税口座廃止届出書について適用し、施行日前に提出した旧租税特別措置法第三十七条の十四第二十一項に規定する非課税口座廃止届出書については、なお従前の例による。 suppl-5021-8/art-68/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-68/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-5 The provisions of Article 37-14, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a tax-exempt account prescribed in that paragraph for which the submission prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of closure of a tax-exempt account prescribed in Article 37-14, paragraph (21) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第三十七条の十四第二十八項の規定は、同項に規定する各年が令和五年である場合について適用し、旧租税特別措置法第三十七条の十四第三十三項に規定する各年が令和四年以前である場合については、なお従前の例による。 suppl-5021-8/art-68/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-68/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-6 The provisions of Article 37-14, paragraph (28) of the New Act on Special Measures Concerning Taxation apply in the case where each year prescribed in that paragraph is 2023, and the provisions then in force continue to govern the case where each year prescribed in Article 37-14, paragraph (33) of the Former Act on Special Measures Concerning Taxation is 2022 or a prior year. machine translation, not official **第七項** 令和五年一月一日において、十九歳又は二十歳である居住者又は恒久的施設を有する非居住者が新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を開設している場合には、これらの者を同日において十八歳である居住者又は恒久的施設を有する非居住者とみなして、新租税特別措置法第三十七条の十四第二十八項の規定を適用する。 suppl-5021-8/art-68/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-68/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-7 If, on January 1, 2023, a resident or a nonresident who has a permanent establishment who is 19 or 20 years of age has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation, the provisions of Article 37-14, paragraph (28) of the New Act on Special Measures Concerning Taxation apply by deeming that person to be a resident or a nonresident who has a permanent establishment who is 18 years of age on that date. machine translation, not official --- ## Cites - suppl-5021-8/art-68/par-2: 前項 → 租税特別措置法 附則第六十八条第一項 (Supplementary Provisions, Article 68, paragraph (1)), suppl-5021-8/art-68/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-1 - suppl-5021-8/art-68/par-3: 新租税特別措置法第三十七条の十四第十三項 → 租税特別措置法 第三十七条の十四第十三項 (Article 37-14, paragraph (13)), art-37-14/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-13 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-13 - suppl-5021-8/art-68/par-4: 附則第一条第三号 → 租税特別措置法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5021-8/art-1/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-3 - suppl-5021-8/art-68/par-4: 第十五項 → 租税特別措置法 第三十七条の十四第十五項 (Article 37-14, paragraph (15)), art-37-14/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-15 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-15 - suppl-5021-8/art-68/par-4: 租税特別措置法第三十七条の十四第十八項 → 租税特別措置法 第三十七条の十四第十八項 (Article 37-14, paragraph (18)), art-37-14/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-18 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-18 - suppl-5021-8/art-68/par-4: 第二十項 → 租税特別措置法 第三十七条の十四第二十項 (Article 37-14, paragraph (20)), art-37-14/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-20 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-20 - suppl-5021-8/art-68/par-4: 第二十一項 → 租税特別措置法 第三十七条の十四第二十一項 (Article 37-14, paragraph (21)), art-37-14/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-21 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-21 - suppl-5021-8/art-68/par-4: 第十六項 → 租税特別措置法 第三十七条の十四第十六項 (Article 37-14, paragraph (16)), art-37-14/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-16 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-16 - suppl-5021-8/art-68/par-5: 新租税特別措置法第三十七条の十四第十六項 → 租税特別措置法 第三十七条の十四第十六項 (Article 37-14, paragraph (16)), art-37-14/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-16 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-16 - suppl-5021-8/art-68/par-6: 新租税特別措置法第三十七条の十四第二十八項 → 租税特別措置法 第三十七条の十四第三十二項 (Article 37-14, paragraph (32)), art-37-14/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-32 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-32 - suppl-5021-8/art-68/par-7: 新租税特別措置法第三十七条の十四の二第五項第一号 → 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-5021-8/art-68/par-7: 新租税特別措置法第三十七条の十四第二十八項 → 租税特別措置法 第三十七条の十四第三十二項 (Article 37-14, paragraph (32)), art-37-14/par-32 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-32 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-32 ## Cited by 3 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三号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第一条第一項第五号チ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-4 - 租税特別措置法 附則第六十八条第二項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-68/par-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-20261007T211206-614, 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