# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十八条 (Supplementary Provisions, Article 48) - 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: 第四十八条 (Supplementary Provisions, Article 48)（上場証券投資信託等の償還金等に係る課税の特例に関する経過措置） — address `suppl-4261-10/art-48` - 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-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-48 - 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. --- ### 第四十八条（上場証券投資信託等の償還金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc. caption: machine translation, not official suppl-4261-10/art-48 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-48 **第一項** 新租税特別措置法第九条の四の二第一項及び第二項の規定は、平成二十八年四月一日以後の同条第一項に規定する上場証券投資信託等の終了又は一部の解約について適用し、同日前の旧租税特別措置法第九条の四の二第一項に規定する上場証券投資信託等の終了又は一部の解約については、なお従前の例による。 suppl-4261-10/art-48/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4261-10/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-48/par-1 The provisions of Article 9-4-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after April 1, 2016, of listed securities investment trusts, etc. prescribed in paragraph (1) of that Article, and with regard to the termination or partial cancellation, before that date, of listed securities investment trusts, etc. prescribed in Article 9-4-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, 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-20261007T211206-549, 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