# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十一条 (Supplementary Provisions, Article 31) - 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: 第三十一条 (Supplementary Provisions, Article 31)（民間国外債等の利子の課税の特例に関する経過措置） — address `suppl-4201-23/art-31` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31 - 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. --- ### 第三十一条（民間国外債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc. caption: machine translation, not official suppl-4201-23/art-31 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31 **第一項** 新租税特別措置法第六条第一項の規定は、施行日以後に発行される同項に規定する一般民間国外債につき支払を受けるべき利子について適用し、施行日前に発行された第八条の規定による改正前の租税特別措置法（以下附則第九十二条までにおいて「旧租税特別措置法」という。）第六条第一項に規定する一般民間国外債につき支払を受けるべき利子については、なお従前の例による。 suppl-4201-23/art-31/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31/par-1 The provisions of Article 6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest to be received on general foreign private bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern interest to be received on general foreign private bonds prescribed in Article 6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 92 of the Supplementary Provisions) that were issued before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六条第二項の規定は、施行日以後に発行する同項に規定する一般民間国外債につき支払をする利子について適用し、施行日前に発行した旧租税特別措置法第六条第二項に規定する一般民間国外債につき支払をした利子については、なお従前の例による。 suppl-4201-23/art-31/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31/par-2 The provisions of Article 6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest paid on general foreign private bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern interest paid on general foreign private bonds prescribed in Article 6, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第六条第四項及び第十項の規定は、施行日以後に発行される同条第四項に規定する一般民間国外債又は同条第十項に規定する指定民間国外債につき支払を受ける利子について適用し、施行日前に発行された旧租税特別措置法第六条第四項に規定する一般民間国外債又は同条第十項に規定する指定民間国外債につき支払を受けた利子については、なお従前の例による。 suppl-4201-23/art-31/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31/par-3 The provisions of Article 6, paragraphs (4) and (10) of the New Act on Special Measures Concerning Taxation apply to interest received on general foreign private bonds prescribed in paragraph (4) of that Article or designated foreign private bonds prescribed in paragraph (10) of that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest received on general foreign private bonds prescribed in Article 6, paragraph (4) of the Former Act on Special Measures Concerning Taxation or designated foreign private bonds prescribed in paragraph (10) of that Article that were issued before the Effective Date. machine translation, not official --- ## Cites - suppl-4201-23/art-31/par-1: 附則第九十二条 → 租税特別措置法 附則第九十二条 (Supplementary Provisions, Article 92), suppl-4201-23/art-92 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-92 --- ## 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-20261007T211206-482, 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