# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十六条 (Supplementary Provisions, Article 56) - 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: 第五十六条 (Supplementary Provisions, Article 56)（償還差益等に係る分離課税等に関する経過措置） — address `suppl-4251-5/art-56` - 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-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-56 - 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. --- ### 第五十六条（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-4251-5/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-56 **第一項** 平成二十八年一月一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七項に規定する割引債（同条第九項に規定する特定短期公社債を除く。）について支払を受けるべき同条第七項に規定する償還差益については、なお従前の例による。 suppl-4251-5/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-56/par-1 With regard to profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that is to be received for discount bonds prescribed in that paragraph (excluding specified short-term public and corporate bonds prescribed in paragraph (9) of that Article) issued before January 1, 2016, the provisions then in force continue to govern. machine translation, not official **第二項** 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平成二十八年一月一日前に支払を受けるべき同条第七項に規定する償還差益及び同日前に行った当該特定短期公社債の譲渡による所得については、なお従前の例による。 suppl-4251-5/art-56/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-56/par-2 With regard to profit from redemption prescribed in paragraph (7) of Article 41-12 of the Former Act on Special Measures Concerning Taxation that is to be received before January 1, 2016 for specified short-term public and corporate bonds prescribed in paragraph (9) of that Article, and income from transfers of those specified short-term public and corporate bonds made before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 平成二十八年一月一日前に行った旧租税特別措置法第四十一条の十二第十二項に規定する特定振替国債等の同項に規定する振替記載等、同条第十七項に規定する譲渡、同条第十八項に規定する償還若しくは利息の支払又は同条第二十一項に規定する譲渡の対価の支払については、なお従前の例による。 suppl-4251-5/art-56/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-56/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-56/par-3 With regard to entries, etc. by book-entry transfer prescribed in Article 41-12, paragraph (12) of the Former Act on Special Measures Concerning Taxation of specified book-entry government bonds, etc. prescribed in that paragraph, transfers prescribed in paragraph (17) of that Article, redemptions or payments of interest prescribed in paragraph (18) of that Article, or payments of consideration for transfers prescribed in paragraph (21) of that Article, made before January 1, 2016, the provisions then in force continue to govern. 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 --- ## 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-20261007T211206-541, 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