# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百三十五条 (Supplementary Provisions, Article 135) - 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: 第百三十五条 (Supplementary Provisions, Article 135)（利子税の割合の特例に関する経過措置） — address `suppl-4261-10/art-135` - 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-135 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-135 - 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. --- ### 第百三十五条（利子税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 caption: machine translation, not official suppl-4261-10/art-135 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-135 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-135 **第一項** 附則第一条第十二号に定める日から平成二十八年三月三十一日までの間における新租税特別措置法第九十三条第一項第二号の規定の適用については、同号中「第百四十四条の八」とあり、及び「第百四十四条の七」とあるのは「第百四十五条第一項」とする。 suppl-4261-10/art-135/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-135/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-135/par-1 With regard to the application of the provisions of Article 93, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xii) of the Supplementary Provisions to March 31, 2016, the phrases "Article 144-8" and "Article 144-7" in that item are deemed to be replaced with "Article 145, paragraph (1)". machine translation, not official --- ## Cites - suppl-4261-10/art-135/par-1: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4261-10/art-1/par-1/item-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12 ## 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十二号ニ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-12/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-20261007T211206-560, 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