# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百十一条 (Supplementary Provisions, Article 111) - 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: 第百十一条 (Supplementary Provisions, Article 111)（利子税等の割合の特例に関する経過措置） — address `suppl-5021-8/art-111` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111 - 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. --- ### 第百十一条（利子税等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, etc. caption: machine translation, not official suppl-5021-8/art-111 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111 **第一項** 新租税特別措置法第九十三条から第九十六条までの規定は、令和三年一月一日以後の期間に対応する同条第一項に規定する利子税等について適用し、同日前の期間に対応する旧租税特別措置法第九十六条に規定する利子税等については、なお従前の例による。 suppl-5021-8/art-111/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/par-1 The provisions of Articles 93 through 96 of the New Act on Special Measures Concerning Taxation apply to interest tax, etc. prescribed in paragraph (1) of Article 96 that corresponds to the period on or after January 1, 2021, and the provisions then in force continue to govern interest tax, etc. prescribed in Article 96 of the Former Act on Special Measures Concerning Taxation that corresponds to the period before that date. machine translation, not official **第二項** 令和三年一月一日前に開始した新租税特別措置法第九十三条第四項第一号に規定する分納期間のうちに同日以後の期間（以下この項において「特例対象期間」という。）がある場合における当該特例対象期間に対応する利子税に係る同条第三項、第四項及び第六項の規定の適用については、同条第四項第二号中「年の」とあるのは「年の所得税法等の一部を改正する法律（令和二年法律第八号）第十五条の規定による改正前の租税特別措置法第九十三条第二項に規定する特例基準割合又は令和三年の」と、「）をいう」とあるのは「）のうちいずれか低い割合をいう」とする。 suppl-5021-8/art-111/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/par-2 With regard to the application of the provisions of paragraphs (3), (4), and (6) of Article 93 of the New Act on Special Measures Concerning Taxation to interest tax corresponding to the special eligible period in the case where an installment payment period prescribed in Article 93, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that began before January 1, 2021 includes a period on or after that date (hereinafter referred to as the "special eligible period" in this paragraph), the phrase "of the year" in item (ii) of paragraph (4) of that Article is deemed to be replaced with "of the year, the special base rate prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), or of 2021", and the phrase ") means" with "), whichever is lower, means". machine translation, not official --- ## Cites - suppl-5021-8/art-111/par-1: 新租税特別措置法第九十三条から第九十六条まで → 租税特別措置法 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/special-taxation-measures-act/art-93 · https://japanlaw.org/l/332AC0000000026/art-93 - suppl-5021-8/art-111/par-1: 新租税特別措置法第九十三条から第九十六条まで → 租税特別措置法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/special-taxation-measures-act/art-95 · https://japanlaw.org/l/332AC0000000026/art-95 - suppl-5021-8/art-111/par-1: 同条第一項 → 租税特別措置法 附則第百十一条第一項 (Supplementary Provisions, Article 111, paragraph (1)), suppl-5021-8/art-111/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/par-1 - suppl-5021-8/art-111/par-1: 新租税特別措置法第九十三条から第九十六条まで → 租税特別措置法 第九十六条 (Article 96), art-96 — https://japanlaw.org/en/special-taxation-measures-act/art-96 · https://japanlaw.org/l/332AC0000000026/art-96 - suppl-5021-8/art-111/par-1: 新租税特別措置法第九十三条から第九十六条まで → 租税特別措置法 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/special-taxation-measures-act/art-94 · https://japanlaw.org/l/332AC0000000026/art-94 - suppl-5021-8/art-111/par-2: 所得税法等の一部を改正する法律（令和二年法律第八号）第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection - suppl-5021-8/art-111/par-2: 同条第三項 → 租税特別措置法 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/art-93/par-3 - suppl-5021-8/art-111/par-2: 第四項 → 租税特別措置法 第九十三条第四項 (Article 93, paragraph (4)), art-93/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-4 - suppl-5021-8/art-111/par-2: 新租税特別措置法第九十三条第四項第一号 → 租税特別措置法 第九十三条第四項第一号 (Article 93, paragraph (4), item (i)), art-93/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-93/par-4/item-1 - suppl-5021-8/art-111/par-2: 第六項 → 租税特別措置法 第九十三条第六項 (Article 93, paragraph (6)), art-93/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/art-93/par-6 - suppl-5021-8/art-111/par-2: 同条第四項第二号 → 租税特別措置法 第九十三条第四項第二号 (Article 93, paragraph (4), item (ii)), art-93/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-4/item-2 - suppl-5021-8/art-111/par-2: この項 → 租税特別措置法 附則第百十一条第二項 (Supplementary Provisions, Article 111, paragraph (2)), suppl-5021-8/art-111/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/par-2 ## 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二号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-2/sub-2 - 租税特別措置法 附則第百十一条第一項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/par-1 - 租税特別措置法 附則第百十一条第二項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-111/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/par-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-20261007T211206-619, 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