# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十七条 (Supplementary Provisions, Article 77) - 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: 第七十七条 (Supplementary Provisions, Article 77)（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置） — address `suppl-5021-8/art-77` - 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-77 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-77 - 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. --- ### 第七十七条（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc. caption: machine translation, not official suppl-5021-8/art-77 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-77 **第一項** 新租税特別措置法第四十二条の規定は、外国金融機関等（租税特別措置法第四十二条第四項第一号に規定する外国金融機関等をいう。以下この条において同じ。）又は外国金融商品取引清算機関（同項第五号に規定する外国金融商品取引清算機関をいう。以下この条において同じ。）が附則第一条第十号に定める日以後に支払を受けるべき新租税特別措置法第四十二条第一項又は第二項に規定する証拠金の同条第一項に規定する利子について適用し、外国金融機関等又は外国金融商品取引清算機関が同日前に支払を受けるべき旧租税特別措置法第四十二条第一項又は第二項に規定する証拠金の同条第一項に規定する利子については、なお従前の例による。 suppl-5021-8/art-77/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-77/par-1 The provisions of Article 42 of the New Act on Special Measures Concerning Taxation apply to interest prescribed in paragraph (1) of that Article on margin prescribed in Article 42, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation that a foreign financial institution, etc. (meaning a foreign financial institution, etc. prescribed in Article 42, paragraph (4), item (i) of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article) or a foreign financial instruments clearing organization (meaning a foreign financial instruments clearing organization prescribed in item (v) of that paragraph; hereinafter the same applies in this Article) is to receive on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern interest prescribed in paragraph (1) of that Article on margin prescribed in Article 42, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that a foreign financial institution, etc. or a foreign financial instruments clearing organization was to receive before that date. machine translation, not official --- ## Cites - suppl-5021-8/art-77/par-1: 新租税特別措置法第四十二条 → 租税特別措置法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/special-taxation-measures-act/art-42 · https://japanlaw.org/l/332AC0000000026/art-42 - suppl-5021-8/art-77/par-1: 第二項 → 租税特別措置法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-2 - suppl-5021-8/art-77/par-1: 租税特別措置法第四十二条第四項第一号 → 租税特別措置法 第四十二条第四項第一号 (Article 42, paragraph (4), item (i)), art-42/par-4/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-1 - suppl-5021-8/art-77/par-1: 同項第五号 → 租税特別措置法 第四十二条第四項第五号 (Article 42, paragraph (4), item (v)), art-42/par-4/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-5 - suppl-5021-8/art-77/par-1: 新租税特別措置法第四十二条第一項 → 租税特別措置法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/art-42/par-1 - suppl-5021-8/art-77/par-1: この条 → 租税特別措置法 附則第七十七条 (Supplementary Provisions, Article 77), suppl-5021-8/art-77 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-77 - suppl-5021-8/art-77/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5021-8/art-1/par-1/item-10 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-10 ## Cited by 2 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十号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-10 - 租税特別措置法 附則第七十七条第一項（外国金融機関等の店頭デリバティブ取引の証拠金に係る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-5021-8/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-77/par-1 --- ## 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-20261007T211206-615, 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