# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百二十五条 (Supplementary Provisions, Article 125) - 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: 第百二十五条 (Supplementary Provisions, Article 125)（対象純支払利子等に係る課税の特例に関する経過措置） — address `suppl-5021-8/art-125` - 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-125 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125 - 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. --- ### 第百二十五条（対象純支払利子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 Covered Net Interest Payments, etc. caption: machine translation, not official suppl-5021-8/art-125 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125 **第一項** 法人が、旧法人税法第四条の五第一項若しくは第二項の規定により旧法人税法第四条の二の承認を取り消された場合（附則第十六条第一項又は第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。以下この項において「承認の取消しの場合」という。）、旧法人税法第四条の五第三項の承認を受けた場合（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。以下この項において「取りやめの承認の場合」という。）又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合（以下この項において「連結納税終了の場合」という。）において、当該承認の取消しの場合、当該取りやめの承認の場合又は当該連結納税終了の場合の最終の連結事業年度終了の日の翌日を含む事業年度開始の日前七年以内に開始した各連結事業年度において生じた当該法人の連結超過利子個別帰属額（四年旧措置法第六十八条の八十九の三第六項に規定する連結超過利子個別帰属額をいう。以下この条において同じ。）があるときは、四年新措置法第六十六条の五の三第一項及び第二項の規定の適用については、当該連結超過利子個別帰属額は、当該連結超過利子個別帰属額が生じた連結事業年度開始の日（附則第二十九条第一項の規定の適用を受けた場合には、当該連結事業年度終了の日）を含む当該法人の事業年度において生じた超過利子額（租税特別措置法第六十六条の五の三第一項に規定する超過利子額をいう。以下この条において同じ。）とみなす。 suppl-5021-8/art-125/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-1 Where a corporation has had the approval under Article 4-2 of the Former Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) or (2) of the Former Corporation Tax Act (including the case where it has had the approval under Article 4-2 of the Former Corporation Tax Act revoked as remaining governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (1) or (2) of the Supplementary Provisions; referred to as the "case of revocation of approval" in this paragraph), has obtained the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has obtained the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as remaining governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions; referred to as the "case of approval of withdrawal" in this paragraph), or has received the application of the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions (referred to as the "case where consolidated tax payment ends" in this paragraph), if there is an individually attributed consolidated excess interest amount (meaning an individually attributed consolidated excess interest amount prescribed in Article 68-89-3, paragraph (6) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this Article) of the corporation that arose in each consolidated business year that began within seven years before the first day of the business year that includes the day following the end of the last consolidated business year in that case of revocation of approval, that case of approval of withdrawal or that case where consolidated tax payment ends, then, with regard to the application of the provisions of Article 66-5-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended for 2022, that individually attributed consolidated excess interest amount is deemed to be an excess interest amount (meaning an excess interest amount prescribed in Article 66-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) that arose in the business year of the corporation that includes the first day of the consolidated business year in which that individually attributed consolidated excess interest amount arose (or, if the provisions of Article 29, paragraph (1) of the Supplementary Provisions have been applied, the end of that consolidated business year). machine translation, not official **第二項** 四年新措置法第六十六条の五の三第三項の適格合併に係る被合併法人が連結法人（四年旧措置法第二条第二項第十号の六に規定する連結法人をいう。以下この項及び次項において同じ。）（連結子法人にあっては、連結事業年度終了の日の翌日に当該連結子法人を被合併法人とする適格合併を行うものに限る。）である場合又は四年新措置法第六十六条の五の三第三項の残余財産が確定した他の法人が連結法人（当該連結法人の連結事業年度終了の日に残余財産が確定した連結子法人に限る。）である場合には、当該被合併法人又は他の法人の当該適格合併の日前七年以内に開始し、又は当該残余財産の確定の日の翌日前七年以内に開始した各連結事業年度において生じた連結超過利子個別帰属額を同項に規定する前七年内事業年度において生じた超過利子額と、連結確定申告書を確定申告書と、当該連結超過利子個別帰属額が生じた連結事業年度を当該被合併法人又は他の法人の事業年度とみなして、同項の規定を適用する。 suppl-5021-8/art-125/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-2 Where the merged corporation pertaining to the qualified merger referred to in Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is a consolidated corporation (meaning a consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter in this paragraph and the following paragraph) (for a consolidated subsidiary corporation, limited to one that carries out, on the day following the end of the consolidated business year, a qualified merger in which that consolidated subsidiary corporation is the merged corporation), or where the other corporation whose residual assets have been determined as referred to in Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 is a consolidated corporation (limited to a consolidated subsidiary corporation whose residual assets were determined at the end of the consolidated business year of that consolidated corporation), the provisions of that paragraph apply by deeming the individually attributed consolidated excess interest amount that arose in each consolidated business year of that merged corporation or other corporation that began within seven years before the date of that qualified merger, or that began within seven years before the day following the date of determination of those residual assets, to be an excess interest amount that arose in a business year within the preceding seven years prescribed in that paragraph, a consolidated tax return to be a final return, and the consolidated business year in which that individually attributed consolidated excess interest amount arose to be a business year of that merged corporation or other corporation, respectively. machine translation, not official **第三項** 前項に規定する場合において、同項の適格合併に係る被合併法人又は残余財産が確定した他の法人となる連結法人に同項に規定する各連結事業年度前の各事業年度で四年新措置法第六十六条の五の三第三項に規定する前七年内事業年度に該当する事業年度において生じた超過利子額があるときは、当該超過利子額については、同項の規定は、適用しない。 suppl-5021-8/art-125/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-3 In the case prescribed in the preceding paragraph, if the consolidated corporation that is the merged corporation pertaining to the qualified merger referred to in that paragraph or the other corporation whose residual assets have been determined has an excess interest amount that arose in a business year, among the business years preceding each consolidated business year prescribed in that paragraph, that falls under the category of a business year within the preceding seven years prescribed in Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022, the provisions of that paragraph do not apply to that excess interest amount. machine translation, not official **第四項** 四年新措置法第六十六条の五の三第一項又は第二項の法人が旧法人税法第十五条の二第一項に規定する最初連結事業年度終了の日後に旧法人税法第四条の五第一項若しくは第二項の規定により旧法人税法第四条の二の承認を取り消された場合（附則第十六条第一項又は第二項の規定によりなお従前の例により旧法人税法第四条の二の承認を取り消された場合を含む。）、旧法人税法第四条の五第三項の承認を受けた場合（附則第十六条第三項の規定によりなお従前の例により旧法人税法第四条の五第三項の承認を受けた場合を含む。）又は附則第二十九条第一項若しくは第二項の規定の適用を受けた場合の最終の連結事業年度後の各事業年度における四年新措置法第六十六条の五の三第一項及び第二項の規定の適用については、当該連結事業年度前の各事業年度において生じた超過利子額（当該各事業年度において四年旧措置法第六十六条の五の三第三項又は第四項の規定により当該各事業年度前の各事業年度において生じた超過利子額とみなされたものを含む。）は、ないものとする。 suppl-5021-8/art-125/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-4 With regard to the application of the provisions of Article 66-5-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 in each business year after the last consolidated business year in the case where the corporation referred to in Article 66-5-3, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation as Amended for 2022 has had the approval under Article 4-2 of the Former Corporation Tax Act revoked pursuant to the provisions of Article 4-5, paragraph (1) or (2) of the Former Corporation Tax Act after the end of the first consolidated business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act (including the case where it has had the approval under Article 4-2 of the Former Corporation Tax Act revoked as remaining governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (1) or (2) of the Supplementary Provisions), the case where it has obtained the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act (including the case where it has obtained the approval under Article 4-5, paragraph (3) of the Former Corporation Tax Act as remaining governed by the provisions then in force pursuant to the provisions of Article 16, paragraph (3) of the Supplementary Provisions), or the case where it has received the application of the provisions of Article 29, paragraph (1) or (2) of the Supplementary Provisions, the excess interest amount that arose in each business year preceding that consolidated business year (including an amount deemed, in that business year, to be an excess interest amount that arose in a business year preceding that business year pursuant to the provisions of Article 66-5-3, paragraph (3) or (4) of the Act on Special Measures Concerning Taxation Before the 2022 Changes) is deemed not to exist. machine translation, not official **第五項** 第一項又は前項の規定の適用がある場合における四年新措置法第六十六条の五の三第三項の規定の適用については、同項中「この項の」とあるのは「この項又は所得税法等の一部を改正する法律（令和二年法律第八号）附則第百二十五条第一項の」と、「含む。」とあるのは「含み、同条第四項の規定によりないものとされたものを除く。」と、「同条第三十一号」とあるのは「法人税法第二条第三十一号」とする。 suppl-5021-8/art-125/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-5 With regard to the application of the provisions of Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 in the case where the provisions of paragraph (1) or the preceding paragraph apply, the phrase "of this paragraph" in that paragraph is deemed to be replaced with "of this paragraph or Article 125, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)", the phrase "including" with "including, but excluding an amount deemed not to exist pursuant to the provisions of paragraph (4) of that Article,", and the phrase "item (xxxi) of that Article" with "Article 2, item (xxxi) of the Corporation Tax Act". machine translation, not official **第六項** 第一項の規定により法人の超過利子額とみなされたもの又は第二項の規定によりみなして適用する四年新措置法第六十六条の五の三第三項の規定により法人の超過利子額とみなされたものに係る同条第一項及び第二項の規定は、これらの法人が第一項の最終の連結事業年度終了の日の翌日を含む事業年度又は第二項の規定によりみなして適用する同条第三項に規定する合併等事業年度以後の各事業年度の確定申告書の提出があり、かつ、同条第一項及び第二項の規定の適用を受けようとする事業年度の四年新措置法第二条第二項第二十八号に規定する確定申告書等、同項第三十一号に規定する修正申告書又は同項第三十二号に規定する更正請求書に四年新措置法第六十六条の五の三第四項に規定する事項を記載した書類の添付がある場合に限り、適用する。この場合において、同条第一項及び第二項の規定により損金の額に算入される金額の計算の基礎となる超過利子額は、当該書類に記載された超過利子額を限度とする。 suppl-5021-8/art-125/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-6 With regard to an amount deemed to be an excess interest amount of a corporation pursuant to the provisions of paragraph (1), or an amount deemed to be an excess interest amount of a corporation pursuant to the provisions of Article 66-5-3, paragraph (3) of the Act on Special Measures Concerning Taxation as Amended for 2022 as applied by the deeming under paragraph (2), the provisions of paragraphs (1) and (2) of that Article apply only if those corporations have filed a final return for the business year that includes the day following the end of the last consolidated business year referred to in paragraph (1), or for each business year on or after the business year of merger, etc. prescribed in paragraph (3) of that Article as applied by the deeming under paragraph (2), and a document stating the matters prescribed in Article 66-5-3, paragraph (4) of the Act on Special Measures Concerning Taxation as Amended for 2022 is attached to the tax return, etc. prescribed in Article 2, paragraph (2), item (xxviii) of the Act on Special Measures Concerning Taxation as Amended for 2022, the amended return prescribed in item (xxxi) of that paragraph or the written request for reassessment prescribed in item (xxxii) of that paragraph, for the business year for which the corporation seeks to receive the application of the provisions of Article 66-5-3, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as Amended for 2022. In this case, the excess interest amount that serves as the basis for calculating the amount to be included in deductible expenses pursuant to the provisions of those paragraphs is limited to the excess interest amount stated in that document. machine translation, not official --- ## Cites - suppl-5021-8/art-125/par-1: この条 → 租税特別措置法 附則第百二十五条 (Supplementary Provisions, Article 125), suppl-5021-8/art-125 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125 - suppl-5021-8/art-125/par-1: 四年新措置法第六十六条の五の三第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1 - suppl-5021-8/art-125/par-1: 第二項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2 - suppl-5021-8/art-125/par-1: この項 → 租税特別措置法 附則第百二十五条第一項 (Supplementary Provisions, Article 125, paragraph (1)), suppl-5021-8/art-125/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-1 - suppl-5021-8/art-125/par-2: 四年新措置法第六十六条の五の三第三項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3 - suppl-5021-8/art-125/par-2: 次項 → 租税特別措置法 附則第百二十五条第三項 (Supplementary Provisions, Article 125, paragraph (3)), suppl-5021-8/art-125/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-3 - suppl-5021-8/art-125/par-2: この項 → 租税特別措置法 附則第百二十五条第二項 (Supplementary Provisions, Article 125, paragraph (2)), suppl-5021-8/art-125/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-2 - suppl-5021-8/art-125/par-3: 四年新措置法第六十六条の五の三第三項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3 - suppl-5021-8/art-125/par-3: 前項 → 租税特別措置法 附則第百二十五条第二項 (Supplementary Provisions, Article 125, paragraph (2)), suppl-5021-8/art-125/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-2 - suppl-5021-8/art-125/par-4: 四年新措置法第六十六条の五の三第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1 - suppl-5021-8/art-125/par-4: 第二項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2 - suppl-5021-8/art-125/par-5: 法人税法第二条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31 - suppl-5021-8/art-125/par-5: 前項 → 租税特別措置法 附則第百二十五条第四項 (Supplementary Provisions, Article 125, paragraph (4)), suppl-5021-8/art-125/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-4 - suppl-5021-8/art-125/par-5: 四年新措置法第六十六条の五の三第三項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3 - suppl-5021-8/art-125/par-5: 第一項 → 租税特別措置法 附則第百二十五条第一項 (Supplementary Provisions, Article 125, paragraph (1)), suppl-5021-8/art-125/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-1 - suppl-5021-8/art-125/par-6: 同条第一項 → 租税特別措置法 第六十六条の五の三第一項 (Article 66-5-3, paragraph (1)), art-66-5-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-1 - suppl-5021-8/art-125/par-6: 四年新措置法第六十六条の五の三第三項 → 租税特別措置法 第六十六条の五の三第三項 (Article 66-5-3, paragraph (3)), art-66-5-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-3 - suppl-5021-8/art-125/par-6: 第二項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2 - suppl-5021-8/art-125/par-6: 同項第三十二号 → 租税特別措置法 第二条第二項第三十二号 (Article 2, paragraph (2), item (xxxii)), art-2/par-2/item-32 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-32 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-32 - suppl-5021-8/art-125/par-6: 第二項 → 租税特別措置法 附則第百二十五条第二項 (Supplementary Provisions, Article 125, paragraph (2)), suppl-5021-8/art-125/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-2 - suppl-5021-8/art-125/par-6: 同項第三十一号 → 租税特別措置法 第二条第二項第三十一号 (Article 2, paragraph (2), item (xxxi)), art-2/par-2/item-31 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-31 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-31 - suppl-5021-8/art-125/par-6: 四年新措置法第二条第二項第二十八号 → 租税特別措置法 第二条第二項第二十八号 (Article 2, paragraph (2), item (xxviii)), art-2/par-2/item-28 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-2/item-28 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-28 - suppl-5021-8/art-125/par-6: 四年新措置法第六十六条の五の三第四項 → 租税特別措置法 第六十六条の五の三第五項 (Article 66-5-3, paragraph (5)), art-66-5-3/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-5 - suppl-5021-8/art-125/par-6: 第一項 → 租税特別措置法 附則第百二十五条第一項 (Supplementary Provisions, Article 125, paragraph (1)), suppl-5021-8/art-125/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-1 ## Cited by 6 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五号リ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-5/sub-5 - 租税特別措置法 附則第百二十五条第一項（対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-1 - 租税特別措置法 附則第百二十五条第二項（対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-2 - 租税特別措置法 附則第百二十五条第三項（対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-3 - 租税特別措置法 附則第百二十五条第五項（対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-5 - 租税特別措置法 附則第百二十五条第六項（対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-125/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-125/par-6 --- ## 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-20261007T211206-623, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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