# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Supplementary Provisions, Article 9)
- 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: 第九条 (Supplementary Provisions, Article 9)（償還差益に対する分離課税等に関する経過措置） — address `suppl-3451-38/art-9`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-9
- 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
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They are never merged and never substituted for one another.
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### 第九条（償還差益に対する分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Redemption Gains
caption: machine translation, not official
suppl-3451-38/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-9
**第一項** 施行日前に発行された割引債（旧法第四十一条の十二第一項に規定する割引債をいう。次項において同じ。）について支払を受けるべき償還差益（同条第一項に規定する償還差益をいう。次項において同じ。）については、なお従前の例による。
suppl-3451-38/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-9/par-1
The provisions then in force continue to govern redemption gains (meaning redemption gains prescribed in Article 41-12, paragraph (1) of the Former Act; the same applies in the following paragraph) to be received on discount bonds (meaning discount bonds prescribed in paragraph (1) of that Article; the same applies in the following paragraph) issued before the Effective Date.
machine translation, not official
**第二項** 施行日から昭和四十五年十二月三十一日までの間に発行された割引債（電信電話債券にあつては、施行日から昭和四十六年三月三十一日までの間に発行されたもの）について支払を受けるべき償還差益については、旧法第四十一条の十二第一項中「昭和四十五年四月三十日までの間に発行された割引債（電信電話債券にあつては、昭和四十二年十月一日から昭和四十五年四月三十日」とあるのは「昭和四十五年十二月三十一日までの間に発行された割引債（電信電話債券にあつては、昭和四十二年十月一日から昭和四十六年三月三十一日」と、同条第二項、第三項、第五項及び第六項中「昭和四十五年四月三十日」とあるのは「昭和四十五年十二月三十一日」として、同条の規定の例によるものとする。
suppl-3451-38/art-9/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-9/par-2
Redemption gains to be received on discount bonds issued during the period from the Effective Date to December 31, 1970 (or, in the case of telegraph and telephone bonds, those issued during the period from the Effective Date to March 31, 1971) are governed in accordance with the provisions of Article 41-12 of the Former Act, with the phrase "discount bonds issued by April 30, 1970 (or, in the case of telegraph and telephone bonds, from October 1, 1967 to April 30, 1970" in paragraph (1) of that Article read as "discount bonds issued by December 31, 1970 (or, in the case of telegraph and telephone bonds, from October 1, 1967 to March 31, 1971", and the phrase "April 30, 1970" in paragraphs (2), (3), (5) and (6) of that Article read as "December 31, 1970".
machine translation, not official
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## Cites
- suppl-3451-38/art-9/par-1: 次項 → 租税特別措置法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-3451-38/art-9/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-9/par-2
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第九条第一項（償還差益に対する分離課税等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-9/par-1
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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-20261007T211206-277, 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