# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十条 (Supplementary Provisions, Article 60)
- 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: 第六十条 (Supplementary Provisions, Article 60)（金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置） — address `suppl-4151-8/art-60`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-60
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-60
- 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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### 第六十条（金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income Received by Financial Institutions, etc.
caption: machine translation, not official
suppl-4151-8/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-60
**第一項** 新租税特別措置法第八条第二項、第三項及び第五項の規定は、これらの規定に規定する証券業者等又は内国法人が施行日以後に支払を受けるべきこれらの規定に規定する利子について適用し、旧租税特別措置法第八条第二項に規定する証券業者等が施行日前に支払を受けるべき同項に規定する利子については、なお従前の例による。
suppl-4151-8/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-60/par-1
The provisions of Article 8, paragraphs (2), (3) and (5) of the New Act on Special Measures Concerning Taxation apply to interest prescribed in those provisions that a securities company, etc. or domestic corporation prescribed in those provisions is to receive on or after the Effective Date, and with regard to interest prescribed in Article 8, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a securities company, etc. prescribed in that paragraph is to receive before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
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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-20261007T211206-426, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-427, 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