# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（障害者等の少額公債の利子の非課税に関する経過措置） — address `suppl-5031-11/art-18` - 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-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18 - 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. --- ### 第十八条（障害者等の少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons caption: machine translation, not official suppl-5031-11/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18 **第一項** 新租税特別措置法第四条第二項において準用する新所得税法第十条第五項の規定は、施行日以後に提出する新租税特別措置法第四条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用する新所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書について適用し、施行日前に提出した旧租税特別措置法第四条第二項において準用する旧所得税法第十条第三項に規定する特別非課税貯蓄申告書及び旧租税特別措置法第四条第二項において準用する旧所得税法第十条第四項の申告書については、なお従前の例による。 suppl-5031-11/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18/par-1 The provisions of Article 10, paragraph (5) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in Article 10, paragraph (4) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation that are submitted on or after the Effective Date, and with regard to a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Former Act on Special Measures Concerning Taxation and a return under Article 10, paragraph (4) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were submitted before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第四条第二項において準用する新所得税法第十条第八項及び第九項の規定は、施行日以後に新租税特別措置法第四条第二項において準用する新所得税法第十条第八項の金融機関の営業所等に対して行う新租税特別措置法第四条第二項において準用する新所得税法第十条第八項に規定する電磁的方法による新租税特別措置法第四条第一項に規定する特別非課税貯蓄申込書、同条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用する新所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書に記載すべき事項の提供について適用する。 suppl-5031-11/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18/par-2 The provisions of Article 10, paragraphs (8) and (9) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in Article 10, paragraph (8) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, of the matters to be stated in an application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in Article 10, paragraph (4) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the business office or similar place of the financial institution referred to in Article 10, paragraph (8) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation. machine translation, not official --- ## Cites - suppl-5031-11/art-18/par-1: 新租税特別措置法第四条第二項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2 - suppl-5031-11/art-18/par-2: 新租税特別措置法第四条第二項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2 - suppl-5031-11/art-18/par-2: 新租税特別措置法第四条第一項 → 租税特別措置法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4/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 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07