# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（少額公債の利子の非課税に関する経過措置） — address `suppl-3601-7/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4 - 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. --- ### 第四条（少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small-Sum Public Bonds caption: machine translation, not official suppl-3601-7/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4 **第一項** 旧法第四条第一項に規定する個人が、昭和六十年十二月三十一日以前に支払を受けるべき同項に規定する公債の利子については、なお従前の例による。 suppl-3601-7/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4/par-1 With regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Former Act that an individual prescribed in that paragraph is to receive on or before December 31, 1985, the provisions then in force continue to govern. machine translation, not official **第二項** 前項に規定する個人が、昭和六十年十二月三十一日以前に購入した同項に規定する公債で、同日において旧法第四条第一項及び第二項の要件を満たすもの（以下この条において「旧公債」という。）を有する場合には、当該旧公債については、その者が、昭和六十一年一月一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-3601-7/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4/par-2 If an individual prescribed in the preceding paragraph holds public bonds prescribed in that paragraph that the individual purchased on or before December 31, 1985 and that satisfy the requirements of Article 4, paragraphs (1) and (2) of the Former Act as of that date (hereinafter referred to as "old public bonds" in this Article), the provisions of Article 4 of the New Act apply to those old public bonds by deeming that individual to have purchased them on January 1, 1986 in accordance with the requirements of that Article. machine translation, not official **第三項** 前二項に定めるもののほか、昭和六十年十二月三十一日以前に提出された旧法第四条第一項の特別非課税貯蓄申告書に係る新法第四条第一項の規定の適用に関する事項その他旧公債に係る同条の規定の適用に関し必要な事項は、附則第二十八条第四項から第六項までの規定の例に準じて政令で定める。 suppl-3601-7/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4/par-3 Beyond what is provided for in the preceding two paragraphs, matters concerning the application of the provisions of Article 4, paragraph (1) of the New Act with respect to a statement of special tax-exempt savings referred to in Article 4, paragraph (1) of the Former Act that was submitted on or before December 31, 1985, and other matters necessary for the application of the provisions of that Article with respect to old public bonds, are specified by Cabinet Order, following the example of the provisions of Article 28, paragraphs (4) through (6) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-3601-7/art-4/par-2: 前項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3601-7/art-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4/par-1 - suppl-3601-7/art-4/par-2: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3601-7/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4 - suppl-3601-7/art-4/par-3: 前二項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3601-7/art-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4/par-1 - suppl-3601-7/art-4/par-3: 前二項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3601-7/art-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4/par-2 ## Cited by 3 provisions cite 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-3601-7/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-1/par-1/item-1 - 租税特別措置法 附則第四条第二項（少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4/par-2 - 租税特別措置法 附則第四条第三項（少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-4/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-20261007T211206-326, 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