# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十二条 (Article 42)

- 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: 第四十二条 (Article 42)（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — address `art-42`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-42
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-42
- Every provision below carries its address and both URLs on the line under it.
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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
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They are never merged and never substituted for one another.

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### 第四十二条（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — Special Provisions on Taxation of Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-42 · https://japanlaw.org/en/special-taxation-measures-act/art-42 · https://japanlaw.org/l/332AC0000000026/art-42</sup>

  **第一項**  外国金融機関等が、国内金融機関等との間で令和九年三月三十一日までに行う店頭デリバティブ取引（当該店頭デリバティブ取引に含めて証拠金の計算を行うことができる取引として財務省令で定める取引を含む。以下この項において同じ。）に係る証拠金（店頭デリバティブ取引に付随する契約に基づき、当該店頭デリバティブ取引に係る契約に基づく債務の履行を担保するために相手方に対して預託する金銭をいう。次項及び第十項において同じ。）で財務省令で定める要件を満たすものにつき、当該国内金融機関等から支払を受ける利子（所得税法第百六十一条第一項第十号に掲げる利子をいい、第七条の規定の適用があるものを除く。以下この条において同じ。）については、所得税を課さない。
  <sup>art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1</sup>
  No income tax is imposed on interest (meaning interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act, excluding interest to which the provisions of Article 7 apply; hereinafter the same applies in this Article) that a foreign financial institution, etc. receives from a domestic financial institution, etc. on margin (meaning money deposited with the counterparty under a contract incidental to an over-the-counter derivatives transaction in order to secure the performance of obligations under the contract pertaining to that over-the-counter derivatives transaction; the same applies in the following paragraph and paragraph (10)) that satisfies the requirements specified by Order of the Ministry of Finance and pertains to over-the-counter derivatives transactions (including transactions specified by Order of the Ministry of Finance as transactions that may be included in those over-the-counter derivatives transactions in calculating margin; hereinafter the same applies in this paragraph) conducted with that domestic financial institution, etc. by March 31, 2027.
  <sup>machine translation, not official</sup>

  **第二項**  外国金融機関等が令和九年三月三十一日までに行う店頭デリバティブ取引に基づく相手方の債務を金融商品取引清算機関が負担した場合に当該金融商品取引清算機関に対して預託する証拠金（政令で定めるものを除く。）又は国内金融機関等が同日までに行う店頭デリバティブ取引に基づく相手方の債務を外国金融商品取引清算機関が負担した場合に当該国内金融機関等に対して預託する証拠金につき、当該外国金融機関等又は当該外国金融商品取引清算機関が支払を受ける利子については、所得税を課さない。
  <sup>art-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2</sup>
  No income tax is imposed on interest received by a foreign financial institution, etc. or a foreign financial instruments clearing organization on margin (excluding that specified by Cabinet Order) deposited with a financial instruments clearing organization in the case where that financial instruments clearing organization has assumed the obligations of the counterparty under an over-the-counter derivatives transaction conducted by the foreign financial institution, etc. by March 31, 2027, or on margin deposited with a domestic financial institution, etc. in the case where a foreign financial instruments clearing organization has assumed the obligations of the counterparty under an over-the-counter derivatives transaction conducted by that domestic financial institution, etc. by that date.
  <sup>machine translation, not official</sup>

  **第三項**  前二項の規定は、恒久的施設を有する外国法人が支払を受ける利子で、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものについては、適用しない。
  <sup>art-42/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/art-42/par-3</sup>
  The provisions of the preceding two paragraphs do not apply to interest received by a foreign corporation that has a permanent establishment that falls under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act.
  <sup>machine translation, not official</sup>

  **第四項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-42/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4 · https://japanlaw.org/l/332AC0000000026/art-42/par-4</sup>
  In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
  <sup>machine translation, not official</sup>

    **一**  外国金融機関等　外国の法令に準拠して当該国において銀行業、金融商品取引業又は保険業を営む外国法人をいう。
    <sup>art-42/par-4/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-1</sup>
    foreign financial institution, etc.: This means a foreign corporation engaged in the banking business, financial instruments business or insurance business in a foreign state in accordance with the laws and regulations of the state;
    <sup>machine translation, not official</sup>

    **二**  国内金融機関等　第八条第一項に規定する金融機関又は金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）で、国内に営業所又は事務所を有するものをいう。
    <sup>art-42/par-4/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-2</sup>
    domestic financial institution, etc.: This means a financial institution prescribed in Article 8, paragraph (1) or a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person engaged in type I financial instruments business prescribed in Article 28, paragraph (1) of that Act) that has a business office or an office in Japan;
    <sup>machine translation, not official</sup>

    **三**  店頭デリバティブ取引　金融商品取引法第二条第二十二項に規定する店頭デリバティブ取引（同条第二十四項第三号の二に掲げる暗号等資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものを除く。）をいう。
    <sup>art-42/par-4/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-3</sup>
    over-the-counter derivatives transaction: This means an over-the-counter derivatives transaction prescribed in Article 2, paragraph (22) of the Financial Instruments and Exchange Act (excluding one pertaining to crypto assets, etc. listed in paragraph (24), item (iii)-2 of that Article or to a financial indicator prescribed in Article 29-2, paragraph (1), item (ix) of that Act);
    <sup>machine translation, not official</sup>

    **四**  金融商品取引清算機関　金融商品取引法第二条第二十九項に規定する金融商品取引清算機関をいう。
    <sup>art-42/par-4/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-4</sup>
    financial instruments clearing organization: This means a financial instruments clearing organization prescribed in Article 2, paragraph (29) of the Financial Instruments and Exchange Act;
    <sup>machine translation, not official</sup>

    **五**  外国金融商品取引清算機関　金融商品取引法第二条第二十九項に規定する外国金融商品取引清算機関をいう。
    <sup>art-42/par-4/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-5</sup>
    foreign financial instruments clearing organization: This means a foreign financial instruments clearing organization prescribed in Article 2, paragraph (29) of the Financial Instruments and Exchange Act.
    <sup>machine translation, not official</sup>

  **第五項**  第一項又は第二項の規定は、これらの規定の適用を受けようとする外国金融機関等又は外国金融商品取引清算機関が、政令で定めるところにより、その支払を受けるべき利子につきこれらの規定の適用を受けようとする旨、その者の名称及び本店又は主たる事務所の所在地（恒久的施設を有する外国法人にあつては、財務省令で定める場所。第七項及び第八項において同じ。）その他の財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、最初にその支払を受けるべき日の前日までに、その利子の支払をする者を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出している場合に限り、適用する。
  <sup>art-42/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5</sup>
  The provisions of paragraph (1) or (2) apply only if the foreign financial institution, etc. or foreign financial instruments clearing organization seeking the application of those provisions has, as provided by Cabinet Order, submitted a return stating that it seeks the application of those provisions to the interest it is to receive, its name, the location of its head office or principal office (or, for a foreign corporation that has a permanent establishment, the place specified by Order of the Ministry of Finance; the same applies in paragraphs (7) and (8)) and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "written application for a tax exemption" in this Article), by the day before the date on which it is first to receive that payment, via the person who pays the interest, to the district director having jurisdiction over the place for tax payment under the provisions of Article 17 of the Income Tax Act (or, if a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the designated place for tax payment) of the person who pays the interest with respect to that interest.
  <sup>machine translation, not official</sup>

  **第六項**  前項の場合において、非課税適用申告書が同項に規定する税務署長に提出されたときは、同項の利子の支払をする者においてその受理がされた時にその提出があつたものとみなす。
  <sup>art-42/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/art-42/par-6</sup>
  In the case referred to in the preceding paragraph, when a written application for a tax exemption has been submitted to the district director prescribed in that paragraph, it is deemed to have been submitted at the time when it was received by the person who pays the interest referred to in that paragraph.
  <sup>machine translation, not official</sup>

  **第七項**  非課税適用申告書の提出をする外国金融機関等又は外国金融商品取引清算機関は、その提出をする際、その経由する国内金融機関等又は金融商品取引清算機関の営業所又は事務所の長に当該提出をする者の法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該国内金融機関等又は金融商品取引清算機関の営業所又は事務所の長は、当該非課税適用申告書に記載されている名称及び本店又は主たる事務所の所在地を当該書類により確認しなければならない。
  <sup>art-42/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-7 · https://japanlaw.org/l/332AC0000000026/art-42/par-7</sup>
  A foreign financial institution, etc. or foreign financial instruments clearing organization that submits a written application for a tax exemption must, at the time of its submission, present the certificate of registered matters of the corporation submitting it and other documents specified by Cabinet Order to the head of the business office or office of the domestic financial institution, etc. or financial instruments clearing organization through which it is submitted, and the head of the business office or office of that domestic financial institution, etc. or financial instruments clearing organization must confirm the name and the location of the head office or principal office stated in that written application for a tax exemption by means of those documents.
  <sup>machine translation, not official</sup>

  **第八項**  非課税適用申告書を提出した外国金融機関等又は外国金融商品取引清算機関が、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に当該非課税適用申告書の提出をする際に経由した国内金融機関等又は金融商品取引清算機関から第一項又は第二項に規定する証拠金の利子の支払を受けるべき日の前日までに、当該各号に定める申告書を当該国内金融機関等又は金融商品取引清算機関を経由して第五項に規定する税務署長に提出しなければならない。この場合において、当該各号に定める申告書を提出しなかつたときは、その該当することとなつた日以後に当該国内金融機関等又は金融商品取引清算機関から支払を受けるこれらの証拠金の利子については、第一項及び第二項の規定は、適用しない。
  <sup>art-42/par-8 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/art-42/par-8</sup>
  If a foreign financial institution, etc. or foreign financial instruments clearing organization that has submitted a written application for a tax exemption comes to fall under any of the cases listed in the following items, it must submit the return specified in each of those items to the district director prescribed in paragraph (5) via the domestic financial institution, etc. or financial instruments clearing organization through which it submitted that written application for a tax exemption, by the day before the date on which it is first to receive, on or after the date on which it came to fall under that case, payment of the interest on the margin prescribed in paragraph (1) or (2) from that domestic financial institution, etc. or financial instruments clearing organization. In this case, if it fails to submit the return specified in each of those items, the provisions of paragraphs (1) and (2) do not apply to the interest on that margin that it receives from that domestic financial institution, etc. or financial instruments clearing organization on or after the date on which it came to fall under that case.
  <sup>machine translation, not official</sup>

    **一**  当該非課税適用申告書又は次号に定める申告書に記載した名称又は本店若しくは主たる事務所の所在地その他の財務省令で定める事項の変更をした場合　その変更をした後の当該非課税適用申告書又は当該申告書を提出した者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書
    <sup>art-42/par-8/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-1</sup>
    if it has changed its name, the location of its head office or principal office or any other matter specified by Order of the Ministry of Finance stated in that written application for a tax exemption or in the return specified in the following item: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance, after that change, of the person who submitted that written application for a tax exemption or that return;
    <sup>machine translation, not official</sup>

    **二**  当該非課税適用申告書を提出した日、前号に定める申告書を提出した日又はこの号に定める申告書を提出した日のいずれか遅い日の翌日から五年を経過した場合　当該非課税適用申告書を提出した者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書
    <sup>art-42/par-8/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-2</sup>
    if five years have elapsed from the day following the date on which that written application for a tax exemption was submitted, the date on which the return specified in the preceding item was submitted or the date on which the return specified in this item was submitted, whichever is the latest: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance of the person who submitted that written application for a tax exemption.
    <sup>machine translation, not official</sup>

  **第九項**  第六項及び第七項の規定は、前項各号に定める申告書の提出について準用する。この場合において、第六項中「前項」とあるのは「第八項」と、「非課税適用申告書が同項」とあるのは「同項各号に定める申告書が前項」と、第七項中「非課税適用申告書の」とあるのは「次項各号に定める申告書の」と、「当該非課税適用申告書」とあるのは「当該各号に定める申告書」と、「本店又は」とあるのは「本店若しくは」と、「所在地」とあるのは「所在地又は変更後の名称及び本店若しくは主たる事務所の所在地」と読み替えるものとする。
  <sup>art-42/par-9 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-9 · https://japanlaw.org/l/332AC0000000026/art-42/par-9</sup>
  The provisions of paragraphs (6) and (7) apply mutatis mutandis to the submission of the return specified in each item of the preceding paragraph. In this case, the phrase "the preceding paragraph" in paragraph (6) is deemed to be replaced with "paragraph (8)", the phrase "a written application for a tax exemption has been submitted to the district director prescribed in that paragraph" is deemed to be replaced with "the return specified in each item of that paragraph has been submitted to the district director prescribed in the preceding paragraph", the phrase "submits a written application for a tax exemption" in paragraph (7) is deemed to be replaced with "submits the return specified in each item of the following paragraph", the phrase "that written application for a tax exemption" is deemed to be replaced with "the return specified in each of those items", the phrase "本店又は" (head office or) is deemed to be replaced with "本店若しくは" (head office or, joining a smaller group of alternatives), and the phrase "location" is deemed to be replaced with "location, or the name and the location of the head office or principal office after the change".
  <sup>machine translation, not official</sup>

  **第十項**  国内金融機関等又は金融商品取引清算機関は、非課税適用申告書の提出をした外国金融機関等又は外国金融商品取引清算機関との間の店頭デリバティブ取引（第一項の規定の適用を受ける場合には、同項に規定する財務省令で定める取引を含む。以下この項において同じ。）に係る証拠金につき帳簿を備え、当該非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該店頭デリバティブ取引に係る証拠金に係る契約が締結された日その他の財務省令で定める事項を記載し、又は記録しなければならない。
  <sup>art-42/par-10 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-10 · https://japanlaw.org/l/332AC0000000026/art-42/par-10</sup>
  A domestic financial institution, etc. or financial instruments clearing organization must keep books on the margin pertaining to over-the-counter derivatives transactions (including, where the provisions of paragraph (1) are applied, the transactions specified by Order of the Ministry of Finance prescribed in that paragraph; hereinafter the same applies in this paragraph) with a foreign financial institution, etc. or foreign financial instruments clearing organization that has submitted a written application for a tax exemption, and must enter or record therein, for each person who submitted that written application for a tax exemption, as provided by Cabinet Order, the date on which the contract on the margin pertaining to those over-the-counter derivatives transactions was concluded and other matters specified by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

  **第十一項**  第五項又は第八項の外国金融機関等又は外国金融商品取引清算機関は、第五項の規定による非課税適用申告書の提出又は第八項の規定による同項各号に定める申告書の提出に代えて、第五項の利子の支払をする者又は第八項の国内金融機関等若しくは金融商品取引清算機関に対し、当該非課税適用申告書又は当該各号に定める申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。）により提供することができる。この場合において、当該外国金融機関等又は外国金融商品取引清算機関は、当該非課税適用申告書又は当該各号に定める申告書を当該利子の支払をする者又は当該国内金融機関等若しくは金融商品取引清算機関に提出したものとみなす。
  <sup>art-42/par-11 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-11 · https://japanlaw.org/l/332AC0000000026/art-42/par-11</sup>
  A foreign financial institution, etc. or foreign financial instruments clearing organization referred to in paragraph (5) or (8) may, in lieu of submitting a written application for a tax exemption under the provisions of paragraph (5) or submitting the return specified in each item of paragraph (8) under the provisions of that paragraph, provide the person who pays the interest referred to in paragraph (5) or the domestic financial institution, etc. or financial instruments clearing organization referred to in paragraph (8) with the matters to be stated in that written application for a tax exemption or in the return specified in each of those items by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance). In this case, that foreign financial institution, etc. or foreign financial instruments clearing organization is deemed to have submitted that written application for a tax exemption or the return specified in each of those items to that person who pays the interest or that domestic financial institution, etc. or financial instruments clearing organization.
  <sup>machine translation, not official</sup>

  **第十二項**  前項の規定の適用がある場合における第六項及び第九項の規定の適用については、第六項中「非課税適用申告書」とあるのは「非課税適用申告書に記載すべき事項」と、「受理がされた時」とあるのは「提供を受けた時」と、第九項中「非課税適用申告書が」とあるのは「非課税適用申告書に記載すべき事項が」と、「同項各号に定める申告書」とあるのは「同項各号に定める申告書に記載すべき事項」とする。
  <sup>art-42/par-12 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-12 · https://japanlaw.org/l/332AC0000000026/art-42/par-12</sup>
  With regard to the application of the provisions of paragraphs (6) and (9) in the case where the provisions of the preceding paragraph apply, the phrase "a written application for a tax exemption" in paragraph (6) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption", the phrase "at the time when it was received" is deemed to be replaced with "at the time when they were provided", the phrase "a written application for a tax exemption has" in paragraph (9) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption have", and the phrase "the return specified in each item of that paragraph" is deemed to be replaced with "the matters to be stated in the return specified in each item of that paragraph".
  <sup>machine translation, not official</sup>

  **第十三項**  非課税適用申告書の提出期限その他第一項から第三項まで及び第五項から前項までの規定の適用に関し必要な事項は、政令で定める。
  <sup>art-42/par-13 · https://japanlaw.org/en/special-taxation-measures-act/art-42/par-13 · https://japanlaw.org/l/332AC0000000026/art-42/par-13</sup>
  The due date of filing a written application for a tax exemption, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and paragraph (5) through the preceding paragraph are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-42/par-1: 所得税法第百六十一条第一項第十号 → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-42/par-1: この条 → 租税特別措置法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/special-taxation-measures-act/art-42 · https://japanlaw.org/l/332AC0000000026/art-42
- art-42/par-1: 次項 → 租税特別措置法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
- art-42/par-1: 第七条 → 租税特別措置法 第七条 (Article 7), art-7 — https://japanlaw.org/en/special-taxation-measures-act/art-7 · https://japanlaw.org/l/332AC0000000026/art-7
- art-42/par-1: この項 → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-1: 第十項 → 租税特別措置法 第四十二条第十項 (Article 42, paragraph (10)), art-42/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-10 · https://japanlaw.org/l/332AC0000000026/art-42/par-10
- art-42/par-3: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-42/par-3: 前二項 → 租税特別措置法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
- art-42/par-3: 前二項 → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-4: この条 → 租税特別措置法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/special-taxation-measures-act/art-42 · https://japanlaw.org/l/332AC0000000026/art-42
- art-42/par-4/item-2: 金融商品取引法第二条第九項 → e-Gov law 323AC0000000025, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-42/par-4/item-2: 同法第二十八条第一項 → e-Gov law 323AC0000000025, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-42/par-4/item-2: 第八条第一項 → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- art-42/par-4/item-3: 金融商品取引法第二条第二十二項 → e-Gov law 323AC0000000025, 第二条第二十二項 (Article 2, paragraph (22)), art-2/par-22 — not held in this collection
- art-42/par-4/item-3: 同条第二十四項第三号の二 → e-Gov law 323AC0000000025, 第二条第二十四項第三号の二 (Article 2, paragraph (24), item (iii-2)), art-2/par-24/item-3-2 — not held in this collection
- art-42/par-4/item-3: 同法第二十九条の二第一項第九号 → e-Gov law 323AC0000000025, 第二十九条の二第一項第九号 (Article 29-2, paragraph (1), item (ix)), art-29-2/par-1/item-9 — not held in this collection
- art-42/par-4/item-4: 金融商品取引法第二条第二十九項 → e-Gov law 323AC0000000025, 第二条第二十九項 (Article 2, paragraph (29)), art-2/par-29 — not held in this collection
- art-42/par-4/item-5: 金融商品取引法第二条第二十九項 → e-Gov law 323AC0000000025, 第二条第二十九項 (Article 2, paragraph (29)), art-2/par-29 — not held in this collection
- art-42/par-5: 所得税法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-42/par-5: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- art-42/par-5: この条 → 租税特別措置法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/special-taxation-measures-act/art-42 · https://japanlaw.org/l/332AC0000000026/art-42
- art-42/par-5: 第二項 → 租税特別措置法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
- art-42/par-5: 第一項 → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-5: 第七項 → 租税特別措置法 第四十二条第七項 (Article 42, paragraph (7)), art-42/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-7 · https://japanlaw.org/l/332AC0000000026/art-42/par-7
- art-42/par-5: 第八項 → 租税特別措置法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/art-42/par-8
- art-42/par-6: 前項 → 租税特別措置法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- art-42/par-8: 第二項 → 租税特別措置法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
- art-42/par-8: 第五項 → 租税特別措置法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- art-42/par-8: 第一項 → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-8/item-1: 次号 → 租税特別措置法 第四十二条第八項第二号 (Article 42, paragraph (8), item (ii)), art-42/par-8/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-2
- art-42/par-8/item-2: 前号 → 租税特別措置法 第四十二条第八項第一号 (Article 42, paragraph (8), item (i)), art-42/par-8/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-1
- art-42/par-8/item-2: この号 → 租税特別措置法 第四十二条第八項第二号 (Article 42, paragraph (8), item (ii)), art-42/par-8/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-2
- art-42/par-9: 第六項 → 租税特別措置法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/art-42/par-6
- art-42/par-9: 前項 → 租税特別措置法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- art-42/par-9: 第七項 → 租税特別措置法 第四十二条第七項 (Article 42, paragraph (7)), art-42/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-7 · https://japanlaw.org/l/332AC0000000026/art-42/par-7
- art-42/par-9: 前項 → 租税特別措置法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/art-42/par-8
- art-42/par-10: 第一項 → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-10: この項 → 租税特別措置法 第四十二条第十項 (Article 42, paragraph (10)), art-42/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-10 · https://japanlaw.org/l/332AC0000000026/art-42/par-10
- art-42/par-11: 第五項 → 租税特別措置法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- art-42/par-11: 第八項 → 租税特別措置法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/art-42/par-8
- art-42/par-12: 前項 → 租税特別措置法 第四十二条第十一項 (Article 42, paragraph (11)), art-42/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-11 · https://japanlaw.org/l/332AC0000000026/art-42/par-11
- art-42/par-12: 第六項 → 租税特別措置法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/art-42/par-6
- art-42/par-12: 第九項 → 租税特別措置法 第四十二条第九項 (Article 42, paragraph (9)), art-42/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-9 · https://japanlaw.org/l/332AC0000000026/art-42/par-9
- art-42/par-13: 第一項から第三項まで → 租税特別措置法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2
- art-42/par-13: 第五項 → 租税特別措置法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- art-42/par-13: 第一項から第三項まで → 租税特別措置法 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/art-42/par-3
- art-42/par-13: 第一項から第三項まで → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- art-42/par-13: 前項 → 租税特別措置法 第四十二条第十二項 (Article 42, paragraph (12)), art-42/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-12 · https://japanlaw.org/l/332AC0000000026/art-42/par-12

## Cited by

15 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第四十二条第一項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1
- 租税特別措置法 第四十二条第三項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-3 · https://japanlaw.org/l/332AC0000000026/art-42/par-3
- 租税特別措置法 第四十二条第四項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4 · https://japanlaw.org/l/332AC0000000026/art-42/par-4
- 租税特別措置法 第四十二条第五項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- 租税特別措置法 第四十二条第六項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-6 · https://japanlaw.org/l/332AC0000000026/art-42/par-6
- 租税特別措置法 第四十二条第八項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/art-42/par-8
- 租税特別措置法 第四十二条第八項第一号（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-1
- 租税特別措置法 第四十二条第八項第二号（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-8/item-2
- 租税特別措置法 第四十二条第九項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-9 · https://japanlaw.org/l/332AC0000000026/art-42/par-9
- 租税特別措置法 第四十二条第十項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-10 · https://japanlaw.org/l/332AC0000000026/art-42/par-10
- 租税特別措置法 第四十二条第十一項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-11 · https://japanlaw.org/l/332AC0000000026/art-42/par-11
- 租税特別措置法 第四十二条第十二項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-12 · https://japanlaw.org/l/332AC0000000026/art-42/par-12
- 租税特別措置法 第四十二条第十三項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-13 · https://japanlaw.org/l/332AC0000000026/art-42/par-13
- 租税特別措置法 附則第七十七条第一項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-77/par-1
- 租税特別措置法 附則第四十一条第一項（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-41/par-1

---

## 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-20261007T211206-096, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-097, 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