# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（利子所得の分離課税等に関する経過措置） — address `suppl-5031-11/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16 - 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 on Interest Income, etc. caption: machine translation, not official suppl-5031-11/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16 **第一項** 新租税特別措置法第三条（第一項第四号に係る部分に限る。）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施行日以後に支払を受けるべき同項第一号に規定する特定公社債以外の公社債（租税特別措置法第二条第一項第五号に規定する公社債をいう。以下この条及び附則第三十六条第一項において同じ。）の利子について適用し、第七条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三条第一項の居住者又は恒久的施設を有する非居住者が施行日前に支払を受けるべき同項第一号に規定する特定公社債以外の公社債の利子については、なお従前の例による。 suppl-5031-11/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16/par-1 The provisions of Article 3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to interest on a public and corporate bond other than a specified public and corporate bond prescribed in item (i) of that paragraph (meaning a public and corporate bond prescribed in Article 2, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and in Article 36, paragraph (1) of the Supplementary Provisions) that a resident or a nonresident having a permanent establishment referred to in that paragraph is to receive on or after the Effective Date, and with regard to interest on a public and corporate bond other than a specified public and corporate bond prescribed in item (i) of that paragraph that a resident or a nonresident having a permanent establishment referred to in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") is to receive before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5031-11/art-16/par-1: 同項 → 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 - suppl-5031-11/art-16/par-1: 附則第三十六条第一項 → 租税特別措置法 附則第三十六条第一項 (Supplementary Provisions, Article 36, paragraph (1)), suppl-5031-11/art-36/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-1 - suppl-5031-11/art-16/par-1: 租税特別措置法第二条第一項第五号 → 租税特別措置法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-5 - suppl-5031-11/art-16/par-1: 同項第一号 → 租税特別措置法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-1 - suppl-5031-11/art-16/par-1: 新租税特別措置法第三条 → 租税特別措置法 第三条 (Article 3), art-3 — https://japanlaw.org/en/special-taxation-measures-act/art-3 · https://japanlaw.org/l/332AC0000000026/art-3 - suppl-5031-11/art-16/par-1: 第一項第四号 → 租税特別措置法 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-4 - suppl-5031-11/art-16/par-1: この条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5031-11/art-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十六条第一項（利子所得の分離課税等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16/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-20261007T211206-627, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-014, 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