# 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)（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-5061-8/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-5061-8/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5061-8/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（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-5061-8/art-33 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33 **第一項** 新租税特別措置法第三十七条の十四第五項（第六号ハに係る部分に限る。）の規定は、施行日以後に取得をする租税特別措置法第三十七条の十四第一項第一号に規定する上場株式等について適用し、施行日前に取得をした当該上場株式等については、なお従前の例による。 suppl-5061-8/art-33/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33/par-1 The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (vi), (c)) apply to listed shares, etc. prescribed in Article 37-14, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation that are acquired on or after the Effective Date, and the provisions then in force continue to govern those listed shares, etc. acquired 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十四第十項及び第十一項の規定は、施行日以後に租税特別措置法第三十七条の十四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開設届出書について適用し、施行日前に当該提出をした当該非課税口座開設届出書については、なお従前の例による。 suppl-5061-8/art-33/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33/par-2 The provisions of Article 37-14, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that item is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of opening of a tax-exempt account for which that submission was made before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第三十七条の十四第十五項の規定は、施行日以後に租税特別措置法第三十七条の十四第十三項に規定する提出を受け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、施行日前に当該提出を受けた当該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-5061-8/art-33/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33/par-3 The provisions of Article 37-14, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. prescribed in Article 37-14, paragraph (13) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that paragraph is received 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. for which that submission was received before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第三十七条の十四第十八項の規定は、施行日以後に租税特別措置法第三十七条の十四第十六項に規定する提出を受け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、施行日前に当該提出を受けた当該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-5061-8/art-33/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-33/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33/par-4 The provisions of Article 37-14, paragraph (18) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a tax-exempt account prescribed in Article 37-14, paragraph (16) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that paragraph is received 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 for which that submission was received before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第三十七条の十四第十九項の規定は、施行日以後に同条第五項第七号に規定する特定累積投資勘定又は租税特別措置法第三十七条の十四第五項第八号に規定する特定非課税管理勘定を設けようとする場合について適用し、施行日前に旧租税特別措置法第三十七条の十四第五項第七号に規定する特定累積投資勘定又は当該特定非課税管理勘定を設けようとする場合については、なお従前の例による。 suppl-5061-8/art-33/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-33/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/art-33/par-5 The provisions of Article 37-14, paragraph (19) of the New Act on Special Measures Concerning Taxation apply where a person seeks, on or after the Effective Date, to establish a specified cumulative investment account prescribed in paragraph (5), item (vii) of that Article or a specified tax-exempt management account prescribed in Article 37-14, paragraph (5), item (viii) of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern cases where a person sought, before the Effective Date, to establish a specified cumulative investment account prescribed in Article 37-14, paragraph (5), item (vii) of the Former Act on Special Measures Concerning Taxation or that specified tax-exempt management account. machine translation, not official --- ## Cites - suppl-5061-8/art-33/par-1: 租税特別措置法第三十七条の十四第一項第一号 → 租税特別措置法 第三十七条の十四第一項第一号 (Article 37-14, paragraph (1), item (i)), art-37-14/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1/item-1 - suppl-5061-8/art-33/par-1: 第六号 → 租税特別措置法 第三十七条の十四第五項第六号 (Article 37-14, paragraph (5), item (vi)), art-37-14/par-5/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6 - suppl-5061-8/art-33/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-5061-8/art-33/par-2: 新租税特別措置法第三十七条の十四第十項 → 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-5061-8/art-33/par-2: 租税特別措置法第三十七条の十四第五項第一号 → 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-5061-8/art-33/par-2: 第十一項 → 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-5061-8/art-33/par-3: 新租税特別措置法第三十七条の十四第十五項 → 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-5061-8/art-33/par-3: 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-5061-8/art-33/par-4: 新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-5061-8/art-33/par-4: 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-5061-8/art-33/par-5: 同条第五項第七号 → 租税特別措置法 第三十七条の十四第五項第七号 (Article 37-14, paragraph (5), item (vii)), art-37-14/par-5/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-7 - suppl-5061-8/art-33/par-5: 新租税特別措置法第三十七条の十四第十九項 → 租税特別措置法 第三十七条の十四第十九項 (Article 37-14, paragraph (19)), art-37-14/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-19 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-19 - suppl-5061-8/art-33/par-5: 租税特別措置法第三十七条の十四第五項第八号 → 租税特別措置法 第三十七条の十四第五項第八号 (Article 37-14, paragraph (5), item (viii)), art-37-14/par-5/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-5/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-8 --- ## 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-20261007T211206-651, 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