# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（振替国債等の利子の課税の特例等に関する経過措置） — address `suppl-4231-82/art-25` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-25 - 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. --- ### 第二十五条（振替国債等の利子の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc. caption: machine translation, not official suppl-4231-82/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-25 **第一項** 新租税特別措置法第五条の二第三項（新租税特別措置法第五条の三第五項において準用する場合を含む。）の規定は、新租税特別措置法第五条の二第三項に規定する外国年金信託の信託財産につき生ずる同条第一項に規定する振替国債（次項において「振替国債」という。）若しくは同条第一項に規定する振替地方債（次項において「振替地方債」という。）又は新租税特別措置法第五条の三第一項に規定する特定振替社債等（次項において「特定振替社債等」という。）の利子でその計算期間の初日が施行日以後であるものについて適用する。 suppl-4231-82/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-25/par-1 The provisions of Article 5-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest on book-entry government bonds prescribed in paragraph (1) of that Article (referred to as "book-entry government bonds" in the following paragraph) or book-entry municipal bonds prescribed in paragraph (1) of that Article (referred to as "book-entry municipal bonds" in the following paragraph), or on specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as "specified book-entry corporate bonds, etc." in the following paragraph), arising from the trust property of a foreign pension trust prescribed in Article 5-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, whose calculation period begins on or after the Effective Date. machine translation, not official **第二項** 新租税特別措置法第五条の二第四項（新租税特別措置法第五条の三第五項において準用する場合を含む。）の規定は、非居住者又は外国法人が新租税特別措置法第五条の二第四項に規定する組合契約に係る同項に規定する組合財産又は同項に規定する信託の信託財産に属する振替国債若しくは振替地方債又は特定振替社債等につき支払を受ける利子でその計算期間の初日が施行日以後であるものについて適用する。 suppl-4231-82/art-25/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-25/par-2 The provisions of Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest that a nonresident or a foreign corporation receives on book-entry government bonds or book-entry municipal bonds, or on specified book-entry corporate bonds, etc., belonging to the partnership property prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation under a partnership contract prescribed in that paragraph or to the trust property of a trust prescribed in that paragraph, whose calculation period begins on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4231-82/art-25/par-1: 次項 → 租税特別措置法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4231-82/art-25/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-25/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-25/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十五条第一項（振替国債等の利子の課税の特例等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-25/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-20261007T211206-516, 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