# 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)（内国法人等に対して支払う利子所得等に係る支払調書の特例に関する経過措置） — address `suppl-4071-55/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-4071-55/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/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.

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### 第三条（内国法人等に対して支払う利子所得等に係る支払調書の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment Reports for Interest Income, etc. Paid to Domestic Corporations, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4071-55/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-3</sup>

**第一項**  新法第三条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に支払うべき同条に規定する利子等又は配当等について適用し、施行日前に支払うべき改正前の租税特別措置法（以下「旧法」という。）第三条の二に規定する利子等又は配当等については、なお従前の例による。
<sup>suppl-4071-55/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4071-55/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-3/par-1</sup>
The provisions of Article 3-2 of the New Act apply to interest and similar income or dividends, etc. prescribed in that Article that are to be paid on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest and similar income or dividends, etc. prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation before the amendment (hereinafter referred to as the "Former Act") that were to be paid before the Effective Date.
<sup>machine translation, not official</sup>

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## 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-20261007T211206-370, 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