# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十四条 (Supplementary Provisions, Article 34) - 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: 第三十四条 (Supplementary Provisions, Article 34)（上場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-5071-13/art-34` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-34 - 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. --- ### 第三十四条（上場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 Listed Shares, etc. caption: machine translation, not official suppl-5071-13/art-34 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-34 **第一項** 新租税特別措置法第三十七条の十一（第二項第十三号に係る部分に限る。）の規定は、租税特別措置法第三十七条の十一第一項の居住者又は恒久的施設を有する非居住者が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十七条の十一第二項に規定する上場株式等の租税特別措置法第三十七条の十一第一項の譲渡による所得について適用し、同項の居住者又は恒久的施設を有する非居住者が同日前に行った旧租税特別措置法第三十七条の十一第二項に規定する上場株式等の租税特別措置法第三十七条の十一第一項の譲渡による所得については、なお従前の例による。 suppl-5071-13/art-34/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-34/par-1 The provisions of Article 37-11 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (xiii)) apply to income from a transfer referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation of listed shares, etc. prescribed in Article 37-11, paragraph (2) of the New Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and the provisions then in force continue to govern income from a transfer referred to in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation of listed shares, etc. prescribed in Article 37-11, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment referred to in that paragraph made before that date. machine translation, not official **第二項** 新租税特別措置法第三十七条の十一第四項（第三号に係る部分に限る。）の規定は、令和八年四月一日以後に行われる同号に規定する特定受益証券発行信託の元本の払戻しについて適用する。 suppl-5071-13/art-34/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-34/par-2 The provisions of Article 37-11, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iii)) apply to a refund of principal of a specified trust that issues beneficiary certificates prescribed in that item that is made on or after April 1, 2026. machine translation, not official --- ## Cites - suppl-5071-13/art-34/par-1: 新租税特別措置法第三十七条の十一 → 租税特別措置法 第三十七条の十一 (Article 37-11), art-37-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11 · https://japanlaw.org/l/332AC0000000026/art-37-11 - suppl-5071-13/art-34/par-1: 第二項第十三号 → 租税特別措置法 第三十七条の十一第二項第十三号 (Article 37-11, paragraph (2), item (xiii)), art-37-11/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-13 - suppl-5071-13/art-34/par-1: 租税特別措置法第三十七条の十一第一項 → 租税特別措置法 第三十七条の十一第一項 (Article 37-11, paragraph (1)), art-37-11/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-1 - suppl-5071-13/art-34/par-1: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-5071-13/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-14 - suppl-5071-13/art-34/par-1: 新租税特別措置法第三十七条の十一第二項 → 租税特別措置法 第三十七条の十一第二項 (Article 37-11, paragraph (2)), art-37-11/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2 - suppl-5071-13/art-34/par-2: 新租税特別措置法第三十七条の十一第四項 → 租税特別措置法 第三十七条の十一第四項 (Article 37-11, paragraph (4)), art-37-11/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4 - suppl-5071-13/art-34/par-2: 第三号 → 租税特別措置法 第三十七条の十一第四項第三号 (Article 37-11, paragraph (4), item (iii)), art-37-11/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-4/item-3 ## Cited by 2 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ホ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第一条第一項第十四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-14 --- ## 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-20261007T211206-655, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07