# 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)（利子所得及び配当所得に関する経過措置） — address `suppl-3571-8/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-3571-8/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3571-8/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（利子所得及び配当所得に関する経過措置） — Transitional Measures Concerning Interest Income and Dividend Income
caption: machine translation, not official
suppl-3571-8/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-3
**第一項** 昭和五十八年一月一日から同年三月三十一日までの間に支払を受ける無記名公社債の利子等（所得税法（昭和四十年法律第三十三号）第二百二十四条第二項に規定する利子、利益の配当又は収益の分配をいう。）に係る新法第三条第六項（新法第八条の二第六項において準用する場合を含む。）、第三条の三、第八条の三及び第八条の四第六項の規定の適用については、新法第三条第六項中「所得税法第二百二十四条第二項及び第三項並びに第二百二十五条」とあるのは「所得税法の一部を改正する法律（昭和五十五年法律第八号。以下この項、第三条の三第一項、第八条の三第一項及び第八条の四第六項において「昭和五十五年改正法」という。）附則第八条第二項の規定によりその例によることとされる昭和五十五年改正法による改正前の所得税法（第三条の三第一項、第八条の三第一項及び第八条の四第六項において「旧法」という。）第二百二十四条及び所得税法第二百二十五条」と、新法第三条の三第一項及び第八条の三第一項中「所得税法第二百二十四条第二項」とあるのは「昭和五十五年改正法附則第八条第二項の規定によりその例によることとされる旧法第二百二十四条」と、「同法」とあるのは「所得税法」と、新法第八条の四第六項中「所得税法第二百二十四条第二項及び第三項並びに第二百二十五条」とあるのは「昭和五十五年改正法附則第八条第二項の規定によりその例によることとされる旧法第二百二十四条及び所得税法第二百二十五条」とする。
suppl-3571-8/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-3/par-1
With regard to the application of the provisions of Article 3, paragraph (6) (including as applied mutatis mutandis pursuant to Article 8-2, paragraph (6) of the New Act), Article 3-3, Article 8-3 and Article 8-4, paragraph (6) of the New Act to interest and similar income on bearer public and corporate bonds (meaning interest, distributions of profit or distributions of proceeds prescribed in Article 224, paragraph (2) of the Income Tax Act (Act No. 33 of 1965)) received during the period from January 1, 1983 to March 31 of that year, the phrase "Article 224, paragraphs (2) and (3) and Article 225 of the Income Tax Act" in Article 3, paragraph (6) of the New Act is deemed to be replaced with "Article 224 of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 8 of 1980; hereinafter referred to as the "1980 Amendment Act" in this paragraph, Article 3-3, paragraph (1), Article 8-3, paragraph (1) and Article 8-4, paragraph (6)) (referred to as the "Former Act" in Article 3-3, paragraph (1), Article 8-3, paragraph (1) and Article 8-4, paragraph (6)), which is to govern pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the 1980 Amendment Act, and Article 225 of the Income Tax Act", the phrase "Article 224, paragraph (2) of the Income Tax Act" in Article 3-3, paragraph (1) and Article 8-3, paragraph (1) of the New Act with "Article 224 of the Former Act, which is to govern pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the 1980 Amendment Act", the phrase "that Act" with "the Income Tax Act", and the phrase "Article 224, paragraphs (2) and (3) and Article 225 of the Income Tax Act" in Article 8-4, paragraph (6) of the New Act with "Article 224 of the Former Act, which is to govern pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the 1980 Amendment Act, and Article 225 of the Income Tax Act".
machine translation, not official
---
## Cites
- suppl-3571-8/art-3/par-1: 所得税法（昭和四十年法律第三十三号）第二百二十四条第二項 → 所得税法 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/en/income-tax-act/art-224/par-2 · https://japanlaw.org/l/340AC0000000033/art-224/par-2
- suppl-3571-8/art-3/par-1: 第三項 → 所得税法 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/en/income-tax-act/art-224/par-3 · https://japanlaw.org/l/340AC0000000033/art-224/par-3
- suppl-3571-8/art-3/par-1: 所得税法第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/en/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-1
---
## 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-20261007T211206-316, 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