# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七節 (Chapter 3, Section 7)
- 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: 第七節 (Chapter 3, Section 7) — address `ch-3/sec-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/ch-3/sec-7
- 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.
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## 第七節 景気調整のための課税の特例 — Section 7 Special Provisions on Taxation for Business Cycle Adjustment
heading: machine translation, not official
ch-3/sec-7 · https://japanlaw.org/en/special-taxation-measures-act/ch-3/sec-7 · https://japanlaw.org/l/332AC0000000026/ch-3/sec-7
### 第六十六条の三（確定申告書の提出期限の延長の特例に係る利子税の特例） — Special Provisions on Interest Tax Related to the Special Provisions on Extension of the Due Date for Filing a Final Return
caption: machine translation, not official
art-66-3 · https://japanlaw.org/en/special-taxation-measures-act/art-66-3 · https://japanlaw.org/l/332AC0000000026/art-66-3
**第一項** 法人税法第七十五条の二第八項（同法第百四十四条の八において準用する場合を含む。以下この条において同じ。）において準用する同法第七十五条第七項（地方法人税法第十九条第四項において準用する場合を含む。以下この条において同じ。）に規定する利子税の年七・三パーセントの割合は、法人税法第七十五条の二第八項において準用する同法第七十五条第七項の規定及び第九十三条第一項の規定にかかわらず、日本銀行の基準割引率が引き上げられた場合において、当該利子税の割合について景気調整対策上の措置を講ずることが必要であると認められる期間として政令で定める期間内は、政令で定めるところにより、当該基準割引率の引上げに応じ、年十二・七七五パーセントの割合の範囲内で定める割合とする。
art-66-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-66-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-3/par-1
The rate of 7.3 percent per annum of the interest tax prescribed in Article 75, paragraph (7) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 19, paragraph (4) of the Local Corporation Tax Act; hereinafter the same applies in this Article) as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 144-8 of the Corporation Tax Act; hereinafter the same applies in this Article) is, notwithstanding the provisions of Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 75-2, paragraph (8) of that Act and the provisions of Article 93, paragraph (1), to be, during the period specified by Cabinet Order as a period in which, where the official discount rate of the Bank of Japan has been raised, it is found necessary to take measures for business cycle adjustment with regard to the rate of that interest tax, the rate specified, pursuant to the provisions of Cabinet Order, within the limit of 12.775 percent per annum in accordance with the raising of that official discount rate.
machine translation, not official
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## Cites
- art-66-3/par-1: 地方法人税法第十九条第四項 → e-Gov law 426AC0000000011, 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — not held in this collection
- art-66-3/par-1: 同法第百四十四条の八 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/en/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8
- art-66-3/par-1: 法人税法第七十五条の二第八項 → 法人税法 第七十五条の二第八項 (Article 75-2, paragraph (8)), art-75-2/par-8 — https://japanlaw.org/en/corporation-tax-act/art-75-2/par-8 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-8
- art-66-3/par-1: この条 → 租税特別措置法 第六十六条の三 (Article 66-3), art-66-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-3 · https://japanlaw.org/l/332AC0000000026/art-66-3
- art-66-3/par-1: 第九十三条第一項 → 租税特別措置法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-1
- art-66-3/par-1: 同法第七十五条第七項 → 法人税法 第七十五条第七項 (Article 75, paragraph (7)), art-75/par-7 — https://japanlaw.org/en/corporation-tax-act/art-75/par-7 · https://japanlaw.org/l/340AC0000000034/art-75/par-7
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## 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-20261007T211206-144, 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