# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十三条 (Supplementary Provisions, Article 33) - 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: 第三十三条 (Supplementary Provisions, Article 33)（株式等を対価とする株式の譲渡に係る譲渡所得等の課税の特例に関する経過措置） — address `suppl-5051-3/art-33` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-33 - 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. --- ### 第三十三条（株式等を対価とする株式の譲渡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 on Capital Gains, etc. from the Transfer of Shares in Exchange for Shares, etc. caption: machine translation, not official suppl-5051-3/art-33 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-33 **第一項** 新租税特別措置法第三十七条の十三の四第一項の規定は、令和五年十月一日以後に行われる株式交付について適用し、同日前に行われた株式交付については、なお従前の例による。 suppl-5051-3/art-33/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-33/par-1 The provisions of Article 37-13-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a partial share exchange carried out on or after October 1, 2023, and the provisions then in force continue to govern a partial share exchange carried out before that date. machine translation, not official --- ## Cites - suppl-5051-3/art-33/par-1: 新租税特別措置法第三十七条の十三の四第一項 → 租税特別措置法 第三十七条の十三の四第一項 (Article 37-13-4, paragraph (1)), art-37-13-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-4/par-1 ## 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二号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-1/par-1/item-2/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-20261007T211206-643, 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