# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十二条 (Supplementary Provisions, Article 82) - 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: 第八十二条 (Supplementary Provisions, Article 82)（公社債等の譲渡等による所得の課税の特例に関する経過措置） — address `suppl-4151-8/art-82` - 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-82 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82 - 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. --- ### 第八十二条（公社債等の譲渡等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, etc. of Public and Corporate Bonds, etc. caption: machine translation, not official suppl-4151-8/art-82 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82 **第一項** 新租税特別措置法第三十七条の十五第一項第一号及び第二項第一号の規定は、平成十六年一月一日以後に行われるこれらの規定に規定する公社債等の譲渡について適用し、同日前に行われた旧租税特別措置法第三十七条の十五第一項第一号及び第二項第一号に規定する公社債等の譲渡については、なお従前の例による。 suppl-4151-8/art-82/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82/par-1 The provisions of Article 37-15, paragraph (1), item (i) and paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to a transfer of public and corporate bonds, etc. prescribed in those provisions that is made on or after January 1, 2004, and the provisions then in force continue to govern a transfer of public and corporate bonds, etc. prescribed in Article 37-15, paragraph (1), item (i) and paragraph (2), item (i) of the Former Act on Special Measures Concerning Taxation that was made before that date. machine translation, not official **第二項** 新租税特別措置法第三十七条の十五第一項第二号及び第二項第二号の規定は、平成十六年一月一日以後のこれらの規定に規定する公社債投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第三十七条の十五第一項第二号及び第二項第二号に規定する公募証券投資信託等の終了又は一部の解約については、なお従前の例による。 suppl-4151-8/art-82/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-82/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82/par-2 The provisions of Article 37-15, paragraph (1), item (ii) and paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2004, of a bond investment trust, etc. prescribed in those provisions, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a publicly offered securities investment trust, etc. prescribed in Article 37-15, paragraph (1), item (ii) and paragraph (2), item (ii) of the Former Act on Special Measures Concerning Taxation. machine translation, not official **第三項** 平成十六年一月一日前に行われた旧租税特別措置法第三十七条の十五第一項第三号及び第二項第三号に規定する特定の投資法人の投資口の譲渡については、なお従前の例による。 suppl-4151-8/art-82/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-82/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82/par-3 The provisions then in force continue to govern a transfer of investment units of a specified investment corporation prescribed in Article 37-15, paragraph (1), item (iii) and paragraph (2), item (iii) of the Former Act on Special Measures Concerning Taxation that was made before January 1, 2004. machine translation, not official **第四項** 平成十六年一月一日前に生じた旧租税特別措置法第三十七条の十第四項各号に規定する事由により旧租税特別措置法第三十七条の十五第一項第四号及び第二項第四号に規定する特定の投資法人の投資口を有する者に対して交付される金額については、なお従前の例による。 suppl-4151-8/art-82/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-82/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-82/par-4 The provisions then in force continue to govern an amount delivered to a person holding investment units of a specified investment corporation prescribed in Article 37-15, paragraph (1), item (iv) and paragraph (2), item (iv) of the Former Act on Special Measures Concerning Taxation by reason of an event prescribed in any of the items of Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation that occurred before January 1, 2004. 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五号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-1/par-1/item-5/sub-2 --- ## 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-20261007T211206-429, 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