# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十三条 (Supplementary Provisions, Article 63) - 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: 第六十三条 (Supplementary Provisions, Article 63)（特定の投資法人等の運用財産等に係る利子等の課税の特例に関する経過措置） — address `suppl-4191-6/art-63` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63 - 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. --- ### 第六十三条（特定の投資法人等の運用財産等に係る利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Specified Investment Corporations, etc. caption: machine translation, not official suppl-4191-6/art-63 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63 **第一項** 新租税特別措置法第九条の四第一項の規定は、同項各号に掲げる法人が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、旧租税特別措置法第九条の四第一項各号に掲げる法人が信託法施行日前に支払を受けるべき同項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。 suppl-4191-6/art-63/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-1 The provisions of Article 9-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a corporation listed in any of the items of that paragraph is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in that paragraph that a corporation listed in any of the items of Article 9-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act. machine translation, not official **第二項** 新租税特別措置法第九条の四第二項の規定は、同項に規定する内国信託会社が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、旧租税特別措置法第九条の四第二項に規定する内国法人である信託会社が信託法施行日前に支払を受けるべき同項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。 suppl-4191-6/art-63/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-2 The provisions of Article 9-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a domestic trust company prescribed in that paragraph is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in that paragraph that a trust company that is a domestic corporation prescribed in Article 9-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act. machine translation, not official **第三項** 新租税特別措置法第九条の四第三項の規定は、同項に規定する特定目的信託の同項に規定する受託法人が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用する。 suppl-4191-6/art-63/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-3 The provisions of Article 9-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive on or after the effective date of the Trust Act. machine translation, not official **第四項** 新租税特別措置法第九条の四第五項の規定は、同項に規定する特定目的信託の同項に規定する受託法人が信託法施行日以後に支払を受けるべき同項に規定する特定国内源泉所得について適用する。 suppl-4191-6/art-63/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-63/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-4 The provisions of Article 9-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to specified domestic source income prescribed in that paragraph that a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive on or after the effective date of the Trust 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ル（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7/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-20261007T211206-470, 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