# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十四条 (Supplementary Provisions, Article 44) - 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: 第四十四条 (Supplementary Provisions, Article 44)（上場証券投資信託等の償還金等に係る課税の特例等に関する経過措置） — address `suppl-4231-114/art-44` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-44 - 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. --- ### 第四十四条（上場証券投資信託等の償還金等に係る課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Redemption Money, etc. of Listed Securities Investment Trusts, etc. caption: machine translation, not official suppl-4231-114/art-44 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-44 **第一項** 新租税特別措置法第九条の四の二第三項及び第五項、第二十九条の二第八項及び第十項、第二十九条の三第七項及び第九項、第三十七条の十一の三第十一項及び第十三項並びに第四十一条の十二第二十四項及び第二十六項の規定は、平成二十五年一月一日以後にこれらの規定に規定する調書又は報告書を提出する義務がある者に対して行う質問、検査又は提示若しくは提出の要求（同日前から引き続き行われている調査（同日前に当該義務がある者に対して当該調査に係る第十九条の規定による改正前の租税特別措置法第九条の四の二第三項、第二十九条の二第八項、第二十九条の三第七項、第三十七条の十一の三第十一項又は第四十一条の十二第二十四項の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）について適用し、同日前にこれらの規定に規定する調書又は報告書を提出する義務がある者に対して行ったこれらの規定による質問又は検査（経過措置調査に係るものを含む。）については、なお従前の例による。 suppl-4231-114/art-44/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-44/par-1 The provisions of Article 9-4-2, paragraphs (3) and (5), Article 29-2, paragraphs (8) and (10), Article 29-3, paragraphs (7) and (9), Article 37-11-3, paragraphs (11) and (13), and Article 41-12, paragraphs (24) and (26) of the New Act on Special Measures Concerning Taxation apply to questions, inspections, or requests for presentation or submission made on or after January 1, 2013 to a person obligated to submit a record or report prescribed in those provisions (excluding those pertaining to an investigation that has been continuously conducted since before that date (limited to an investigation in which, before that date, questions were asked of, or an inspection was conducted with regard to, a person so obligated under the provisions of Article 9-4-2, paragraph (3), Article 29-2, paragraph (8), Article 29-3, paragraph (7), Article 37-11-3, paragraph (11) or Article 41-12, paragraph (24) of the Act on Special Measures Concerning Taxation before the amendment by Article 19 pertaining to that investigation; referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions or inspections under those provisions made before that date to a person obligated to submit a record or report prescribed in those provisions (including those pertaining to an investigation covered by the transitional measures). machine translation, not official **第二項** 新租税特別措置法第九条の四の二第四項、第六項（第四項に係る部分に限る。）及び第七項、第二十九条の二第九項、第十一項（第九項に係る部分に限る。）及び第十二項、第二十九条の三第八項、第十項（第八項に係る部分に限る。）及び第十一項、第三十七条の十一の三第十二項、第十四項（第十二項に係る部分に限る。）及び第十五項並びに第四十一条の十二第二十五項、第二十七項（第二十五項に係る部分に限る。）及び第二十八項の規定は、平成二十五年一月一日以後に提出される新租税特別措置法第九条の四の二第四項、第二十九条の二第九項、第二十九条の三第八項、第三十七条の十一の三第十二項又は第四十一条の十二第二十五項に規定する物件について適用する。 suppl-4231-114/art-44/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-44/par-2 The provisions of Article 9-4-2, paragraph (4), paragraph (6) (limited to the part concerning paragraph (4)) and paragraph (7), Article 29-2, paragraph (9), paragraph (11) (limited to the part concerning paragraph (9)) and paragraph (12), Article 29-3, paragraph (8), paragraph (10) (limited to the part concerning paragraph (8)) and paragraph (11), Article 37-11-3, paragraph (12), paragraph (14) (limited to the part concerning paragraph (12)) and paragraph (15), and Article 41-12, paragraph (25), paragraph (27) (limited to the part concerning paragraph (25)) and paragraph (28) of the New Act on Special Measures Concerning Taxation apply to articles prescribed in Article 9-4-2, paragraph (4), Article 29-2, paragraph (9), Article 29-3, paragraph (8), Article 37-11-3, paragraph (12) or Article 41-12, paragraph (25) of the New Act on Special Measures Concerning Taxation that are submitted on or after January 1, 2013. machine translation, not official --- ## Cites - suppl-4231-114/art-44/par-1: この項 → 租税特別措置法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4231-114/art-44/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-44/par-1 ## Cited by 2 provisions cite 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レ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-1/par-1/item-5/sub-2 - 租税特別措置法 附則第四十四条第一項（上場証券投資信託等の償還金等に係る課税の特例等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-114/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-114/art-44/par-1 --- ## 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-20261007T211206-523, 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