# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（割引の方法により発行される公社債の譲渡による所得の課税の特例に関する経過措置） — address `suppl-4111-9/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-17 - 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. --- ### 第十七条（割引の方法により発行される公社債の譲渡による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Public and Corporate Bonds Issued at a Discount caption: machine translation, not official suppl-4111-9/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-17 **第一項** 施行日前に発行された旧租税特別措置法第三十七条の十六第一項第二号に規定する国債の譲渡による所得及び当該譲渡に係る対価の支払に関する同条第三項に規定する調書については、なお従前の例による。 suppl-4111-9/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-17/par-1 The provisions then in force continue to govern income from a transfer of government bonds prescribed in Article 37-16, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date, and the reports prescribed in paragraph (3) of that Article concerning the payment of the consideration for that transfer. machine translation, not official **第二項** 新租税特別措置法第三十七条の十六（同条第一項第三号に係る部分に限る。）の規定は、個人が都市基盤整備公団法附則第一条ただし書に規定する日以後に行う同号に規定する公社債の譲渡による所得について適用する。 suppl-4111-9/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-17/par-2 The provisions of Article 37-16 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iii) of that Article) apply to income from a transfer of public and corporate bonds prescribed in that item that an individual makes on or after the date specified in the proviso to Article 1 of the Supplementary Provisions of the Urban Development Corporation Act. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-7 --- ## 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-20261007T211206-395, 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