# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十条 (Supplementary Provisions, Article 20)
- 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: 第二十条 (Supplementary Provisions, Article 20)（国外で発行された公社債等の利子所得の分離課税等に関する経過措置） — address `suppl-4251-5/art-20`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-20
- 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.
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### 第二十条（国外で発行された公社債等の利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued Outside Japan
caption: machine translation, not official
suppl-4251-5/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-20
**第一項** 旧租税特別措置法第三条の三第一項の居住者又は同条第二項の内国法人が平成二十八年一月一日前に支払を受けるべき同条第一項に規定する国外公社債等の利子等については、なお従前の例による。
suppl-4251-5/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-20/par-1
The provisions then in force continue to govern interest and similar income from foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident referred to in paragraph (1) of that Article or a domestic corporation referred to in paragraph (2) of that Article is to receive before January 1, 2016.
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六号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-6/sub-2
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## 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-20261007T211206-537, 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