# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（民間国外債等の利子の課税の特例に関する経過措置） — address `suppl-5031-11/art-22` - 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-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22 - 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. --- ### 第二十二条（民間国外債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Foreign Private Bonds, etc. caption: machine translation, not official suppl-5031-11/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22 **第一項** 新租税特別措置法第六条第八項（同条第十一項及び第十三項において準用する場合を含む。以下この条において同じ。）及び第九項（新租税特別措置法第六条第十一項及び第十三項において準用する場合を含む。）の規定は、施行日以後に同条第八項の利子の支払をする者に対して行う同項に規定する電磁的方法による同条第四項（同条第十一項及び第十三項において準用する場合を含む。）に規定する非課税適用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-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22/par-1 The provisions of Article 6, paragraph (8) (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article; the same applies hereinafter in this Article) and paragraph (9) (including as applied mutatis mutandis pursuant to Article 6, paragraphs (11) and (13) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (8) of that Article, of the matters to be stated in a written application for a tax exemption prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article), made on or after the Effective Date to the person who pays the interest referred to in paragraph (8) of that Article. machine translation, not official --- ## Cites - suppl-5031-11/art-22/par-1: この条 → 租税特別措置法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5031-11/art-22 — https://japanlaw.org/en/special-taxation-measures-act/suppl-5031-11/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22 - suppl-5031-11/art-22/par-1: 同条第十一項 → 租税特別措置法 第六条第十一項 (Article 6, paragraph (11)), art-6/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-6/par-11 - suppl-5031-11/art-22/par-1: 第十三項 → 租税特別措置法 第六条第十三項 (Article 6, paragraph (13)), art-6/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-6/par-13 - suppl-5031-11/art-22/par-1: 第九項 → 租税特別措置法 第六条第九項 (Article 6, paragraph (9)), art-6/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-6/par-9 - suppl-5031-11/art-22/par-1: 同条第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4 - suppl-5031-11/art-22/par-1: 新租税特別措置法第六条第八項 → 租税特別措置法 第六条第八項 (Article 6, paragraph (8)), art-6/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-6/par-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十二条第一項（民間国外債等の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-5031-11/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22/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