# 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-3521-9/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-3521-9/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3521-9/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-3521-9/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3 **第一項** 昭和五十二年三月三十一日までに支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧法」という。）第三条第一項及び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-3521-9/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-1 With regard to interest income prescribed in Article 3, paragraph (1) and Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") that is to be received by March 31, 1977, the provisions then in force continue to govern. machine translation, not official **第二項** 居住者、国内に恒久的施設を有する非居住者、内国法人又は国内に恒久的施設を有する外国法人が、この法律の施行の日（以下「施行日」という。）から昭和五十二年十二月三十一日までの間に支払を受けるべき利子所得（新法第三条第一項の規定の適用を受けるものを除く。）で政令で定めるものについては、旧法第三条の三第一項中「昭和五十五年十二月三十一日」とあるのは、「昭和五十二年十二月三十一日」として、同項及び同条第六項から第九項までの規定の例による。 suppl-3521-9/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-2 With regard to interest income specified by Cabinet Order (excluding interest income to which the provisions of Article 3, paragraph (1) of the New Act apply) that a resident, a nonresident having a permanent establishment in Japan, a domestic corporation or a foreign corporation having a permanent establishment in Japan is to receive during the period from the date of enforcement of this Act (hereinafter referred to as the "Effective Date") to December 31, 1977, the provisions of that paragraph and paragraphs (6) through (9) of that Article are to govern, with the phrase "December 31, 1980" in Article 3-3, paragraph (1) of the Former Act deemed to be replaced with "December 31, 1977". machine translation, not official **第三項** 前項の規定の適用を受ける利子所得に対する新法第三条の三の規定の適用については、同条第三項中「利子所得に係る所得税法第百八十二条又は第二百十三条に規定する百分の二十の税率」とあるのは、「租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十二年法律第九号。以下「昭和五十二年改正法」という。）第一条の規定による改正前の租税特別措置法第三条の三第一項に規定する税率」とする。 suppl-3521-9/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-3 With regard to the application of the provisions of Article 3-3 of the New Act to interest income to which the provisions of the preceding paragraph apply, the phrase "the tax rate of 20 percent prescribed in Article 182 or Article 213 of the Income Tax Act for interest income" in paragraph (3) of that Article is deemed to be replaced with "the tax rate prescribed in Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 9 of 1977; hereinafter referred to as the "1977 Amending Act")". machine translation, not official **第四項** 新法第四条の規定は、施行日以後に購入する同条第一項に規定する公債について適用する。 suppl-3521-9/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-4 The provisions of Article 4 of the New Act apply to public bonds prescribed in paragraph (1) of that Article that are purchased on or after the Effective Date. machine translation, not official **第五項** 新法第四条第一項に規定する個人が、施行日前に購入した旧法第四条第一項に規定する国債で施行日において同条に規定する要件を満たすものを有する場合には、当該国債については、その者が施行日において新法第四条の要件に従つて購入したものとみなして、同条の規定を適用する。 suppl-3521-9/art-3/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-5 If an individual prescribed in Article 4, paragraph (1) of the New Act holds national government bonds prescribed in Article 4, paragraph (1) of the Former Act that the individual purchased before the Effective Date and that satisfy the requirements prescribed in that Article on the Effective Date, the provisions of Article 4 of the New Act apply to those national government bonds, deeming that individual to have purchased them in accordance with the requirements of that Article on the Effective Date. machine translation, not official --- ## Cites - suppl-3521-9/art-3/par-3: 所得税法第百八十二条 → 所得税法 第百八十二条 (Article 182), art-182 — https://japanlaw.org/en/income-tax-act/art-182 · https://japanlaw.org/l/340AC0000000033/art-182 - suppl-3521-9/art-3/par-3: 第二百十三条 → 所得税法 第二百十三条 (Article 213), art-213 — https://japanlaw.org/en/income-tax-act/art-213 · https://japanlaw.org/l/340AC0000000033/art-213 - suppl-3521-9/art-3/par-3: 前項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3521-9/art-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第三条第三項（利子所得に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3521-9/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3521-9/art-3/par-3 --- ## 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-20261007T211206-298, 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