# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十六条 (Supplementary Provisions, Article 16)

- 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: 第十六条 (Supplementary Provisions, Article 16)（法人の利付外貨債の発行差金の非課税に関する経過規定） — address `suppl-3431-23/art-16`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-16
- 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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### 第十六条（法人の利付外貨債の発行差金の非課税に関する経過規定） — Transitional Provisions Concerning Tax Exemption for Issue Discounts on Interest-Bearing Foreign Currency Bonds of Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-3431-23/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-16</sup>

**第一項**  新法第六十八条の二の規定は、昭和四十三年四月一日以後に発行された同条に規定する利付外貨債の発行差金について適用し、同日前に発行された当該利付外貨債の発行差金については、なお従前の例による。
<sup>suppl-3431-23/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3431-23/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3431-23/art-16/par-1</sup>
The provisions of Article 68-2 of the New Act apply to issue discounts on interest-bearing foreign currency bonds prescribed in that Article that are issued on or after April 1, 1968, and the provisions then in force continue to govern issue discounts on those interest-bearing foreign currency bonds issued before that date.
<sup>machine translation, not official</sup>

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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-20261007T211206-273, 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