# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十六条 (Supplementary Provisions, Article 56) - 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: 第五十六条 (Supplementary Provisions, Article 56)（利子所得の分離課税等に関する経過措置） — address `suppl-4301-7/art-56` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-56 - 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. --- ### 第五十六条（利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. on Interest Income caption: machine translation, not official suppl-4301-7/art-56 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-56 **第一項** 第十五条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第三条第三項の規定は、同項の居住者又は恒久的施設を有する非居住者が令和二年一月一日以後に支払を受けるべき同条第一項に規定する一般利子等について適用する。 suppl-4301-7/art-56/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-56/par-1 The provisions of Article 3, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 15 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to general interest and similar income prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in paragraph (3) of that Article is to receive on or after January 1, 2020. machine translation, not official --- ## Cites - suppl-4301-7/art-56/par-1: 第三条第三項 → 租税特別措置法 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3/par-3 - suppl-4301-7/art-56/par-1: 同条第一項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1 ## 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ホ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/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-20261007T211206-593, 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