# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十条 (Supplementary Provisions, Article 40) - 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: 第四十条 (Supplementary Provisions, Article 40)（利子所得に関する経過措置） — address `suppl-3621-96/art-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40 - 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. --- ### 第四十条（利子所得に関する経過措置） — Transitional Measures Concerning Interest Income caption: machine translation, not official suppl-3621-96/art-40 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40 **第一項** 昭和六十三年四月一日（普通預金その他これに類するものとして政令で定めるもの（次項において「普通預金等」という。）にあつては、政令で定める日）前に支払を受けるべき又は支払うべき第九条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三条第一項若しくは第三条の二第一項に規定する利子所得又は旧租税特別措置法第三条の三第一項に規定する利子等については、なお従前の例による。 suppl-3621-96/art-40/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-1 The provisions then in force continue to govern interest income prescribed in Article 3, paragraph (1) or Article 3-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 9 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") or interest and similar income prescribed in Article 3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received or to be paid before April 1, 1988 (or, for ordinary deposits and other deposits specified by Cabinet Order as being similar thereto (referred to as "ordinary deposits and similar deposits" in the following paragraph), before the date specified by Cabinet Order). machine translation, not official **第二項** 昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第三条第一項に規定する利子等（普通預金等に係るものを除く。以下この項において「利子等」という。）で同日を含む利子等の計算期間に対応するもののうち、その利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、なお従前の例による。 suppl-3621-96/art-40/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-2 The provisions then in force continue to govern the portion of interest and similar income prescribed in Article 3, paragraph (1) of the New Act on Special Measures Concerning Taxation (excluding those pertaining to ordinary deposits and similar deposits; hereinafter referred to as "interest and similar income" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income until March 31 of that year. machine translation, not official **第三項** 昭和六十三年四月一日以後に支払を受けるべき又は支払うべき新租税特別措置法第三条第三項に規定する利子等（以下この項において「利子等」という。）で同日を含む利子等の計算期間に対応するもののうち、その利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、なお従前の例による。 suppl-3621-96/art-40/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-3 The provisions then in force continue to govern the portion of interest and similar income prescribed in Article 3, paragraph (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "interest and similar income" in this paragraph) that is to be received or to be paid on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income until March 31 of that year. machine translation, not official **第四項** 昭和六十三年四月一日前に支払を受けるべき旧租税特別措置法第三条の四第一項又は第二項に規定する国外公社債等の利子等については、なお従前の例による。 suppl-3621-96/art-40/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-4 The provisions then in force continue to govern interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-4, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that is to be received before April 1, 1988. machine translation, not official **第五項** 昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第三条の三第一項から第三項までに規定する国外公社債等の利子等（以下この項において「国外公社債等の利子等」という。）で同日を含む国外公社債等の利子等の計算期間に対応するもののうち、その国外公社債等の利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の国外公社債等の利子等については、なお従前の例による。 suppl-3621-96/art-40/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-5 The provisions then in force continue to govern the portion of interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "interest and similar income on foreign public and corporate bonds, etc." in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income on foreign public and corporate bonds, etc. that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income on foreign public and corporate bonds, etc. until March 31 of that year. machine translation, not official --- ## Cites - suppl-3621-96/art-40/par-1: 次項 → 租税特別措置法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-3621-96/art-40/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-2 - suppl-3621-96/art-40/par-2: この項 → 租税特別措置法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-3621-96/art-40/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-2 - suppl-3621-96/art-40/par-3: この項 → 租税特別措置法 附則第四十条第三項 (Supplementary Provisions, Article 40, paragraph (3)), suppl-3621-96/art-40/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-3 - suppl-3621-96/art-40/par-5: この項 → 租税特別措置法 附則第四十条第五項 (Supplementary Provisions, Article 40, paragraph (5)), suppl-3621-96/art-40/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-5 ## Cited by 5 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三号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第四十条第一項（利子所得に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-1 - 租税特別措置法 附則第四十条第二項（利子所得に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-2 - 租税特別措置法 附則第四十条第三項（利子所得に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-3 - 租税特別措置法 附則第四十条第五項（利子所得に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-40/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-40/par-5 --- ## 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-20261007T211206-337, 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