# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（外国銀行等の受ける貸付金の利子に係る課税の特例に関する経過措置） — address `suppl-4071-55/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22 - 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. --- ### 第二十二条（外国銀行等の受ける貸付金の利子に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest on Loans Received by Foreign Banks, etc. caption: machine translation, not official suppl-4071-55/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22 **第一項** 新法第四十二条の二（所得税法第百八十条第一項に係る部分に限る。）の規定は、新法第四十二条の二に規定する外国法人（次項及び第三項において「外国銀行等」という。）が施行日以後に支払を受けるべき所得税法第百六十一条第六号に掲げる国内源泉所得（次項において「貸付金利子」という。）について適用する。 suppl-4071-55/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22/par-1 The provisions of Article 42-2 of the New Act (limited to the part relating to Article 180, paragraph (1) of the Income Tax Act) apply to domestic source income listed in Article 161, item (vi) of the Income Tax Act (referred to as "interest on loans" in the following paragraph) that a foreign corporation prescribed in Article 42-2 of the New Act (referred to as a "foreign bank, etc." in the following paragraph and paragraph (3)) is to receive on or after the Effective Date. machine translation, not official **第二項** 外国銀行等が施行日前に所得税法第百八十条第一項に規定する証明書を同項の定めるところにより貸付金利子の支払をする者に提出した場合には、当該外国銀行等が施行日以後その証明書が効力を有している間に支払を受けるべき当該貸付金利子については、当該外国銀行等が当該証明書を新法第四十二条の二の規定により読み替えられた所得税法第百八十条第一項の定めるところにより当該支払をする者に提示したものとみなして、同項の規定を適用する。 suppl-4071-55/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22/par-2 If a foreign bank, etc. has, before the Effective Date, submitted a certificate prescribed in Article 180, paragraph (1) of the Income Tax Act to the person paying interest on loans as provided in that paragraph, the provisions of that paragraph apply to the interest on loans that the foreign bank, etc. is to receive on or after the Effective Date while that certificate is in effect, by deeming the foreign bank, etc. to have presented that certificate to the person making that payment as provided in Article 180, paragraph (1) of the Income Tax Act as read with the replacement of terms under the provisions of Article 42-2 of the New Act. machine translation, not official **第三項** 新法第四十二条の二（所得税法第百八十条第一項に係る部分を除く。）の規定は、外国銀行等が施行日以後に交付を受ける同項に規定する証明書について適用する。 suppl-4071-55/art-22/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22/par-3 The provisions of Article 42-2 of the New Act (excluding the part relating to Article 180, paragraph (1) of the Income Tax Act) apply to certificates prescribed in that paragraph that are issued to a foreign bank, etc. on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4071-55/art-22/par-1: 第三項 → 租税特別措置法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4071-55/art-22/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22/par-3 - suppl-4071-55/art-22/par-1: 次項 → 租税特別措置法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4071-55/art-22/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22/par-2 - suppl-4071-55/art-22/par-1: 所得税法第百六十一条第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6 - suppl-4071-55/art-22/par-1: 所得税法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/en/income-tax-act/art-180/par-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-1 - suppl-4071-55/art-22/par-2: 所得税法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/en/income-tax-act/art-180/par-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-1 - suppl-4071-55/art-22/par-3: 所得税法第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/en/income-tax-act/art-180/par-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十二条第一項（外国銀行等の受ける貸付金の利子に係る課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-22/par-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-20261007T211206-372, 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