# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28)（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-4231-82/art-28` - 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-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-28 - 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. --- ### 第二十八条（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 or a Similar Asset of Listed Securities Investment Trusts, etc. caption: machine translation, not official suppl-4231-82/art-28 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-28 **第一項** 旧租税特別措置法第九条の四の二第三項に規定する償還金等の支払をする者が平成二十四年一月一日前に提出した同項に規定する光ディスク等については、なお従前の例による。 suppl-4231-82/art-28/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-28/par-1 The provisions then in force continue to govern optical discs, etc. prescribed in Article 9-4-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a person who pays redemption money or a similar asset prescribed in that paragraph. 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三号ホ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-3/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-20261007T211206-516, 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