# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十六条 (Supplementary Provisions, Article 46) - 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: 第四十六条 (Supplementary Provisions, Article 46)（振替国債等の利子の課税の特例に関する経過措置） — address `suppl-4221-6/art-46` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46 - 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. --- ### 第四十六条（振替国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 Book-Entry Government Bonds, etc. caption: machine translation, not official suppl-4221-6/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46 **第一項** 施行日前に提出された旧租税特別措置法第五条の二第一項第一号イに規定する振替国債非課税適用申告書又は同項第二号イに規定する振替地方債非課税適用申告書（当該振替国債非課税適用申告書若しくは当該振替地方債非課税適用申告書又はこれらにつき提出された同条第十項若しくは第十一項に規定する申告書（以下この項において「変更申告書」という。）の提出後に当該振替国債非課税適用申告書若しくは当該振替地方債非課税適用申告書又は当該変更申告書に記載された氏名若しくは名称又は同条第一項第一号イに規定する住所の変更をしていないものに限る。）は、施行日において新租税特別措置法第五条の二第一項第一号の規定により提出された同号の非課税適用申告書とみなす。 suppl-4221-6/art-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-1 A written application for a tax exemption for book-entry government bonds prescribed in Article 5-2, paragraph (1), item (i), (a) of the Former Act on Special Measures Concerning Taxation or a written application for a tax exemption for book-entry municipal bonds prescribed in item (ii), (a) of that paragraph that was submitted before the Effective Date (limited to one where, after the submission of that written application for a tax exemption for book-entry government bonds or written application for a tax exemption for book-entry municipal bonds or of a return prescribed in paragraph (10) or (11) of that Article that was submitted with regard to it (referred to as a "statement of change" in this paragraph), there has been no change in the name, or in the address prescribed in paragraph (1), item (i), (a) of that Article, stated in that written application for a tax exemption for book-entry government bonds, written application for a tax exemption for book-entry municipal bonds or statement of change) is deemed to be the written application for a tax exemption referred to in Article 5-2, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation that was submitted on the Effective Date pursuant to the provisions of that item. machine translation, not official **第二項** 新租税特別措置法第五条の二第二項の規定は、同項に規定する適格外国証券投資信託の受託者である非居住者又は外国法人が支払を受ける同条第一項に規定する振替国債（以下この条において「振替国債」という。）又は同項に規定する振替地方債（以下この条において「振替地方債」という。）の利子のうち施行日以後の期間に対応する部分について適用し、旧租税特別措置法第五条の二第二項に規定する適格外国証券投資信託の受託者である非居住者又は外国法人が支払を受ける振替国債又は振替地方債の利子のうち施行日前の期間に対応する部分については、なお従前の例による。 suppl-4221-6/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-2 The provisions of Article 5-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the portion corresponding to the period on or after the Effective Date of the interest on book-entry government bonds prescribed in paragraph (1) of that Article (hereinafter referred to as "book-entry government bonds" in this Article) or book-entry municipal bonds prescribed in that paragraph (hereinafter referred to as "book-entry municipal bonds" in this Article) that a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in paragraph (2) of that Article receives, and the provisions then in force continue to govern the portion corresponding to the period before the Effective Date of the interest on book-entry government bonds or book-entry municipal bonds that a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in Article 5-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation receives. machine translation, not official **第三項** 施行日前に旧租税特別措置法第五条の二第五項第四号の規定により受けた税務署長の承認は、施行日において新租税特別措置法第五条の二第五項第四号の規定により受けた国税庁長官の承認とみなす。 suppl-4221-6/art-46/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-3 The approval of the district director obtained before the Effective Date pursuant to the provisions of Article 5-2, paragraph (5), item (iv) of the Former Act on Special Measures Concerning Taxation is deemed, on the Effective Date, to be the approval of the Commissioner of the National Tax Agency obtained pursuant to the provisions of Article 5-2, paragraph (5), item (iv) of the New Act on Special Measures Concerning Taxation. machine translation, not official **第四項** 新租税特別措置法第五条の二第九項及び第十項の規定は、これらの規定に規定する非課税区分口座において同条第五項第六号に規定する振替記載等を受ける振替国債又は振替地方債につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日以後であるものについて適用する。 suppl-4221-6/art-46/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-4 The provisions of Article 5-2, paragraphs (9) and (10) of the New Act on Special Measures Concerning Taxation apply to interest received on book-entry government bonds or book-entry municipal bonds for which entries or records under the book-entry transfer system prescribed in paragraph (5), item (vi) of that Article are made in the tax-exempt segregated account prescribed in those provisions, if the first day of the calculation period of that interest is on or after June 1, 2010. machine translation, not official **第五項** 新租税特別措置法第五条の二第十五項及び第十九項から第二十二項までの規定は、その利子の計算期間の初日が平成二十二年六月一日以後である振替国債又は振替地方債について適用し、その利子の計算期間の初日が平成二十二年六月一日前である振替国債又は振替地方債については、なお従前の例による。 suppl-4221-6/art-46/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-5 The provisions of Article 5-2, paragraph (15) and paragraphs (19) through (22) of the New Act on Special Measures Concerning Taxation apply to book-entry government bonds or book-entry municipal bonds the first day of the calculation period of whose interest is on or after June 1, 2010, and the provisions then in force continue to govern book-entry government bonds or book-entry municipal bonds the first day of the calculation period of whose interest is before June 1, 2010. machine translation, not official --- ## Cites - suppl-4221-6/art-46/par-1: この項 → 租税特別措置法 附則第四十六条第一項 (Supplementary Provisions, Article 46, paragraph (1)), suppl-4221-6/art-46/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-1 - suppl-4221-6/art-46/par-2: この条 → 租税特別措置法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4221-6/art-46 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四十六条第一項（振替国債等の利子の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-1 - 租税特別措置法 附則第四十六条第二項（振替国債等の利子の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-46/par-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-20261007T211206-502, 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