# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百一条 (Supplementary Provisions, Article 101) - 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: 第百一条 (Supplementary Provisions, Article 101)（振替国債の償還差益等の非課税等に関する経過措置） — address `suppl-4261-10/art-101` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101 - 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. --- ### 第百一条（振替国債の償還差益等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption, etc. of Book-Entry Government Bonds caption: machine translation, not official suppl-4261-10/art-101 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101 **第一項** 外国法人が平成二十八年四月一日前に開始した事業年度において支払を受けた旧租税特別措置法第六十七条の十七第一項に規定する振替国債又は振替地方債の利子、同条第二項に規定する特定振替社債等の同項に規定する利子等及び同条第三項に規定する民間国外債の利子については、なお従前の例による。 suppl-4261-10/art-101/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-1 The provisions then in force continue to govern interest on book-entry government bonds or book-entry local government bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation, interest and similar income prescribed in paragraph (2) of that Article on specified book-entry corporate bonds, etc. prescribed in that paragraph, and interest on private foreign bonds prescribed in paragraph (3) of that Article, that a foreign corporation received in a business year that began before April 1, 2016. machine translation, not official **第二項** 新租税特別措置法第六十七条の十七第四項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において発行する同項に規定する割引債について適用し、外国法人が同日前に開始した事業年度において発行した旧租税特別措置法第六十七条の十七第四項に規定する割引債については、なお従前の例による。 suppl-4261-10/art-101/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-2 The provisions of Article 67-17, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to discount bonds prescribed in that paragraph that a foreign corporation issues in a business year beginning on or after April 1, 2016, and the provisions then in force continue to govern discount bonds prescribed in Article 67-17, paragraph (4) of the Former Act on Special Measures Concerning Taxation that a foreign corporation issued in a business year that began before that date. machine translation, not official **第三項** 新租税特別措置法第六十七条の十七第五項の規定は、外国法人が平成二十八年四月一日以後に開始する事業年度において支払を受ける同項に規定する償還差益について適用する。 suppl-4261-10/art-101/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-3 The provisions of Article 67-17, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph that a foreign corporation receives in a business year beginning on or after April 1, 2016. machine translation, not official **第四項** 外国法人が平成二十八年四月一日以後に開始する事業年度において支払を受ける旧租税特別措置法第六十七条の十七第五項に規定する外国法人の発行する割引債の償還差益（旧租税特別措置法第四十一条の十二第三項の規定の適用を受けたものに限る。）については、旧租税特別措置法第六十七条の十七第五項の規定は、なおその効力を有する。この場合において、同項中「法人税法第百四十一条第二号から第四号までに掲げる外国法人」とあるのは「外国法人」と、「割引債（第四十一条の十二第三項」とあるのは「第四十一条の十二第七項に規定する割引債（同条第三項」と、「以下この項において同じ。）の」とあるのは「）の同条第七項に規定する」と、「前項に規定する」とあるのは「当該外国法人の国内において行う事業に帰せられるものその他の」と、「同法第百四十一条第二号又は第三号に掲げる外国法人が支払を受けるものにあつてはその者のこれらの規定に規定する事業に帰せられないものに限る」とあるのは「法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものを除く」と、「同条第二号イ、第三号イ又は第四号イ」とあるのは「同号ロ又は同法第百四十一条第二号」とする。 suppl-4261-10/art-101/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-4 With regard to profit from redemption of discount bonds issued by a foreign corporation prescribed in Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation (limited to those to which the provisions of Article 41-12, paragraph (3) of the Former Act on Special Measures Concerning Taxation have been applied) that a foreign corporation receives in a business year beginning on or after April 1, 2016, the provisions of Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "a foreign corporation listed in Article 141, items (ii) through (iv) of the Corporation Tax Act" in that paragraph is deemed to be replaced with "a foreign corporation"; the phrase "discount bonds (Article 41-12, paragraph (3)" is deemed to be replaced with "discount bonds prescribed in Article 41-12, paragraph (7) (paragraph (3) of that Article"; the phrase "; the same applies hereinafter in this paragraph) of" is deemed to be replaced with ") prescribed in paragraph (7) of that Article of"; the phrase "prescribed in the preceding paragraph" is deemed to be replaced with "attributable to the business conducted in Japan by that foreign corporation or other"; the phrase "for those received by a foreign corporation listed in Article 141, item (ii) or (iii) of that Act, limited to those of that person not attributable to the business prescribed in those provisions" is deemed to be replaced with "excluding those that fall under domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act"; and the phrase "item (ii), (a), item (iii), (a) or item (iv), (a) of that Article" is deemed to be replaced with "(b) of that item or Article 141, item (ii) of that Act". machine translation, not official **第五項** 旧租税特別措置法第六十七条の十七第七項に規定する外国金融機関等が平成二十八年四月一日前に開始した事業年度において支払を受けた同項に規定する特定利子については、なお従前の例による。 suppl-4261-10/art-101/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-5 The provisions then in force continue to govern specified interest prescribed in Article 67-17, paragraph (7) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. prescribed in that paragraph received in a business year that began before April 1, 2016. machine translation, not official **第六項** 新租税特別措置法第六十七条の十七第十項の規定は、平成二十八年四月一日以後に開始する事業年度において同項の外国法人が支払を受けるもの又は同項の外国法人につき生ずるものについて適用し、同日前に開始した事業年度において旧租税特別措置法第六十七条の十七第十項の外国法人が支払を受けたもの又は同項の外国法人につき生じたものについては、なお従前の例による。 suppl-4261-10/art-101/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-101/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-101/par-6 The provisions of Article 67-17, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to amounts that, in a business year beginning on or after April 1, 2016, are received by a foreign corporation referred to in that paragraph or arise for a foreign corporation referred to in that paragraph, and the provisions then in force continue to govern amounts that, in a business year that began before that date, were received by a foreign corporation referred to in Article 67-17, paragraph (10) of the Former Act on Special Measures Concerning Taxation or arose for a foreign corporation referred to 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六号ト（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/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-20261007T211206-555, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07