# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十条 (Supplementary Provisions, Article 90) - 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: 第九十条 (Supplementary Provisions, Article 90)（利子税等の割合の特例に関する経過措置） — address `suppl-4251-5/art-90` - 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-90 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90 - 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. --- ### 第九十条（利子税等の割合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Rate of Interest Tax, etc. caption: machine translation, not official suppl-4251-5/art-90 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90 **第一項** 新租税特別措置法第九十三条から第九十五条までの規定は、租税特別措置法第九十六条に規定する利子税等のうち平成二十六年一月一日以後の期間に対応するものについて適用し、当該利子税等のうち同日前の期間に対応するものについては、なお従前の例による。 suppl-4251-5/art-90/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90/par-1 The provisions of Articles 93 through 95 of the New Act on Special Measures Concerning Taxation apply to the interest tax, etc. prescribed in Article 96 of the Act on Special Measures Concerning Taxation that corresponds to the period on or after January 1, 2014, and with regard to the interest tax, etc. that corresponds to the period before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 平成二十六年一月一日前に開始した新租税特別措置法第九十三条第四項第一号に規定する分納期間のうちに同日以後の期間（以下この項において「特例対象期間」という。）がある場合における当該特例対象期間に対応する利子税に係る同条第三項、第四項及び第六項の規定の適用については、同条第四項第二号中「開始の日の属する年」とあるのは「旧延納特例基準割合（所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正前の租税特別措置法第九十三条第二項に規定する延納特例基準割合をいう。）又は平成二十六年」と、「）をいう」とあるのは「）のうちいずれか低い割合をいう」とする。 suppl-4251-5/art-90/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90/par-2 If an instalment period prescribed in Article 93, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that began before January 1, 2014 includes a period on or after that date (referred to as the "special eligible period" in this paragraph), with regard to the application of the provisions of paragraphs (3), (4) and (6) of that Article to interest tax corresponding to that special eligible period, the phrase "the year that includes the first day" in paragraph (4), item (ii) of that Article is deemed to be replaced with "the former special base rate for deferred payment (meaning the special base rate for deferred payment prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013)) or 2014", and the phrase ")" closing the definition in that item with "), whichever is lower". machine translation, not official **第三項** 税務署長は、平成二十六年一月一日前に所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第五十九条第一項の規定によりなお従前の例によることとされる場合における同法第三条の規定による改正前の相続税法第三十八条第一項又は第四十三条第五項の規定による延納の許可をした相続税額（租税特別措置法等の一部を改正する法律（平成十四年法律第十五号。以下この項において「平成十四年改正法」という。）附則第三十二条第九項の規定の適用を受けているものに限る。）に係る利子税のうち同日以後の期間に対応するものについては、平成十四年改正法附則第三十二条第九項の規定にかかわらず、新租税特別措置法第九十三条第三項の規定に準じて計算するものとする。 suppl-4251-5/art-90/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90/par-3 With regard to the part of interest tax relating to the amount of inheritance tax for which the district director has granted, before January 1, 2014, permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 59, paragraph (1) of the Supplementary Provisions of that Act (limited to the amount to which the provisions of Article 32, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002; referred to as the "2002 Amendment Act" in this paragraph) apply) that corresponds to the period on or after that date, the district director is to calculate it in accordance with the provisions of Article 93, paragraph (3) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 32, paragraph (9) of the Supplementary Provisions of the 2002 Amendment Act. machine translation, not official --- ## Cites - suppl-4251-5/art-90/par-2: この項 → 租税特別措置法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-4251-5/art-90/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90/par-2 - suppl-4251-5/art-90/par-3: 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号。以下この項において「平成十四年改正法」という。）附則第三十二条第九項 → 租税特別措置法 附則第三十二条第九項 (Supplementary Provisions, Article 32, paragraph (9)), suppl-4141-15/art-32/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4141-15/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-32/par-9 ## Cited by 2 provisions cite 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イ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-3/sub-1 - 租税特別措置法 附則第九十条第二項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4251-5/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-90/par-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-20261007T211206-545, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-012, 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