# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Supplementary Provisions, Article 3) - 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: 第三条 (Supplementary Provisions, Article 3)（利子所得に関する経過措置） — address `suppl-3501-16/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-3 - 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. --- ### 第三条（利子所得に関する経過措置） — Transitional Measures Concerning Interest Income caption: machine translation, not official suppl-3501-16/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-3 **第一項** 昭和五十年三月三十一日までに支払を受けるべき改正前の租税特別措置法（以下「旧法」という。）第三条第一項又は第三条の三第一項に規定する利子所得については、なお従前の例による。 suppl-3501-16/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-3/par-1 With regard to interest income prescribed in Article 3, paragraph (1) or Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that is to be received by March 31, 1975, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第七条の規定は、内国法人がこの法律の施行の日（以下「施行日」という。）以後に発行する同条に規定する外貨債の利子について適用し、内国法人が施行日前に発行した旧法第七条に規定する外貨債の利子については、なお従前の例による。 suppl-3501-16/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3501-16/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-3/par-2 The provisions of Article 7 of the New Act apply to interest on foreign currency denominated bonds prescribed in that Article that a domestic corporation issues on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to interest on foreign currency denominated bonds prescribed in Article 7 of the Former Act that a domestic corporation issued before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-291, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-292, 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