# 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)（民間外貨債の利子の非課税等に関する経過措置） — address `suppl-3531-11/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-3531-11/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3531-11/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（民間外貨債の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Interest on Private Foreign Currency Denominated Bonds caption: machine translation, not official suppl-3531-11/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-3 **第一項** 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につき支払う同条に規定する利子について適用し、内国法人が施行日前に発行した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。）第七条に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。 suppl-3531-11/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-3/par-1 The provisions of Article 7 of the New Act apply to interest prescribed in that Article paid 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 prescribed in Article 7 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") paid on foreign currency denominated bonds prescribed in that Article that a domestic corporation issued before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第四十一条の十三の規定は、非居住者が施行日以後に発行される同条に規定する利付外貨債につき支払を受ける同条に規定する発行差金について適用し、非居住者が施行日前に発行された旧法第四十一条の十三に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。 suppl-3531-11/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-3/par-2 The provisions of Article 41-13 of the New Act apply to issue discounts prescribed in that Article that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article issued on or after the Effective Date, and with regard to issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article 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-20261007T211206-300, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-301, 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