# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十二条 (Supplementary Provisions, Article 42) - 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: 第四十二条 (Supplementary Provisions, Article 42)（償還差益等に係る分離課税等に関する経過措置） — address `suppl-4231-82/art-42` - 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-42 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-42 - 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. --- ### 第四十二条（償還差益等に係る分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc. caption: machine translation, not official suppl-4231-82/art-42 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-42 **第一項** 新租税特別措置法第四十一条の十二第九項の規定は、施行日以後に発行される同項に規定する特定短期公社債について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第九項に規定する特定短期公社債については、なお従前の例による。 suppl-4231-82/art-42/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-42/par-1 The provisions of Article 41-12, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date. machine translation, not official **第二項** 旧租税特別措置法第四十一条の十二第二十三項に規定する特定振替国債等の譲渡の対価の支払をする者又は特定振替国債等の償還金若しくは利息の支払の取扱い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-42/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-42/par-2 The provisions then in force continue to govern optical discs, etc. prescribed in Article 41-12, paragraph (23) of the Former Act on Special Measures Concerning Taxation submitted before January 1, 2012 by a person who pays the consideration for the transfer of specified book-entry government bonds, etc. prescribed in that paragraph or a person who handles the payment of redemption money or interest on specified book-entry government bonds, etc. 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-20261007T211206-518, 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