# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十七条 (Supplementary Provisions, Article 47) - 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: 第四十七条 (Supplementary Provisions, Article 47)（定期積金の給付補てん金等の分離課税等に関する経過措置） — address `suppl-3621-96/art-47` - 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-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47 - 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. --- ### 第四十七条（定期積金の給付補てん金等の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Compensation for Periodic Deposits or Similar Amounts of Installment Savings caption: machine translation, not official suppl-3621-96/art-47 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47 **第一項** 昭和六十三年四月一日前に支払を受けるべき新租税特別措置法第四十一条の十一第一項に規定する給付補てん金等については、なお従前の例による。 suppl-3621-96/art-47/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47/par-1 The provisions then in force continue to govern compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (1) of the New Act on Special Measures Concerning Taxation that is to be received before April 1, 1988. 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四十一条の十一第一項に規定する給付補てん金等（以下この項において「給付補てん金等」という。）で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その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給付補てん金等については、なお従前の例による。 suppl-3621-96/art-47/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47/par-2 The provisions then in force continue to govern the portion of compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (1) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a period specified by Cabinet Order as a calculation period for compensation for periodic deposits or similar amounts 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 period 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うべき新租税特別措置法第四十一条の十一第三項に規定する給付補てん金等（以下この項において「給付補てん金等」という。）で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その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給付補てん金等については、なお従前の例による。 suppl-3621-96/art-47/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47/par-3 The provisions then in force continue to govern the portion of compensation for periodic deposits or similar amounts prescribed in Article 41-11, paragraph (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph) that is to be paid on or after April 1, 1988 and that corresponds to a period specified by Cabinet Order as a calculation period for compensation for periodic deposits or similar amounts 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 period until March 31 of that year. machine translation, not official --- ## Cites - suppl-3621-96/art-47/par-2: この項 → 租税特別措置法 附則第四十七条第二項 (Supplementary Provisions, Article 47, paragraph (2)), suppl-3621-96/art-47/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47/par-2 - suppl-3621-96/art-47/par-3: この項 → 租税特別措置法 附則第四十七条第三項 (Supplementary Provisions, Article 47, paragraph (3)), suppl-3621-96/art-47/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47/par-3 ## 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 附則第四十七条第二項（定期積金の給付補てん金等の分離課税等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47/par-2 - 租税特別措置法 附則第四十七条第三項（定期積金の給付補てん金等の分離課税等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3621-96/art-47/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-47/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-20261007T211206-338, 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