# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十六条 (Supplementary Provisions, Article 46) - 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: 第四十六条 (Supplementary Provisions, Article 46)（民間国外債等の利子の課税の特例に関する経過措置） — address `suppl-4261-10/art-46` - 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-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46 - 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. --- ### 第四十六条（民間国外債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc. caption: machine translation, not official suppl-4261-10/art-46 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46 **第一項** 新租税特別措置法第六条第一項及び第二項の規定は、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条第一項に規定する債券又は同条第二項に規定する民間国外債の利子について適用し、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条第一項に規定する債券又は同条第二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-46/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-1 The provisions of Article 6, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to interest on bonds prescribed in paragraph (1) of that Article or foreign private bonds prescribed in paragraph (2) of that Article that a foreign corporation issues in a business year beginning on or after April 1, 2016, and with regard to interest on bonds prescribed in Article 6, paragraph (1) of the Former Act on Special Measures Concerning Taxation or foreign private bonds prescribed in paragraph (2) of that Article that a foreign corporation issued in a business year that began before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第六条第六項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する民間国外債の利子について適用する。 suppl-4261-10/art-46/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-2 The provisions of Article 6, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to interest on foreign private bonds prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017. machine translation, not official **第三項** 旧租税特別措置法第六条第六項の国内に恒久的施設を有する非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する民間国外債の利子については、同項の規定は、なおその効力を有する。この場合において、同項中「第六条第六項後段」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十六条第三項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第六条第六項後段」と、「同法」とあるのは「所得税法」とする。 suppl-4261-10/art-46/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-3 With regard to interest on foreign private bonds prescribed in Article 6, paragraph (6) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force. In this case, the phrase "the second sentence of Article 6, paragraph (6)" in that paragraph is deemed to be replaced with "the second sentence of Article 6, paragraph (6) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 46, paragraph (3) of the Supplementary Provisions of that Act", and the phrase "that Act" with "the Income Tax Act". machine translation, not official **第四項** 新租税特別措置法第六条第九項の規定は、附則第一条第十五号に定める日以後に提出する同項において準用する新租税特別措置法第六条第四項に規定する非課税適用申告書について適用し、同日前に提出した旧租税特別措置法第六条第九項において準用する同条第四項に規定する非課税適用申告書については、なお従前の例による。 suppl-4261-10/art-46/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-4 The provisions of Article 6, paragraph (9) of the New Act on Special Measures Concerning Taxation apply to a written application for a tax exemption prescribed in Article 6, paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to that paragraph that is submitted on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a written application for a tax exemption prescribed in paragraph (4) of Article 6 of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (9) of that Article that was submitted before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4261-10/art-46/par-3: 同法第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4261-10/art-46/par-3: 所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第四十六条第三項 → 租税特別措置法 附則第四十六条第三項 (Supplementary Provisions, Article 46, paragraph (3)), suppl-4261-10/art-46/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-3 - suppl-4261-10/art-46/par-4: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4261-10/art-1/par-1/item-15 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-15 ## Cited by 3 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 - 租税特別措置法 附則第一条第一項第十五号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-15 - 租税特別措置法 附則第四十六条第三項（民間国外債等の利子の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-46/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-46/par-3 --- ## 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-20261007T211206-549, 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