# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Article 3)

- 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: 第三条 (Article 3)（利子所得の分離課税等） — address `art-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-3
- 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.

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### 第三条（利子所得の分離課税等） — (Separate Taxation on Interest Income)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-3 · https://japanlaw.org/l/332AC0000000026/art-3</sup>

  **第一項**  居住者又は恒久的施設を有する非居住者が平成二十八年一月一日以後に国内において支払を受けるべき所得税法第二十三条第一項に規定する利子等で次に掲げるもの以外のもの（同法第二条第一項第四十五号に規定する源泉徴収を行わないものとして政令で定めるもの（次条において「不適用利子」という。）を除く。以下この条において「一般利子等」という。）については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
  <sup>art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1</sup>
  With regard to the interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act, other than that listed in the following items, that a resident or a nonresident with a permanent establishment is to receive in Japan on or after January 1, 2016 (excluding interest and similar income specified by Cabinet Order as that on which withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of the Act is not to be performed (referred to in the following Article as "non-applicable interest"); hereinafter referred to in this Article as "general interest and similar income"), income tax is imposed separately from other income by applying the tax rate of 15 percent on the receivable amount, notwithstanding the provisions of Article 22, Article 89, and Article 165 of the Act.
  <sup>machine translation, not official</sup>

    **一**  特定公社債（第三十七条の十第二項第七号に掲げる公社債のうち第三十七条の十一第二項第一号又は第五号から第十四号までに掲げるものをいう。第四号及び第五号において同じ。）の利子
    <sup>art-3/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-1</sup>
    interest on specified public and corporate bonds (meaning public and corporate bonds listed in Article 37-10, paragraph (2), item (vii) that are listed in Article 37-11, paragraph (2), item (i) or items (v) through (xiv); the same applies in items (iv) and (v));
    <sup>machine translation, not official</sup>

    **二**  公社債投資信託で、その設定に係る受益権の募集が公募（金融商品取引法（昭和二十三年法律第二十五号）第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたもの又はその受益権が第三十七条の十一第二項第一号に掲げる株式等に該当するものの収益の分配
    <sup>art-3/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-2</sup>
    a distribution of proceeds from a bond investment trust whose public offering of beneficial rights pertaining to its establishment was conducted by way of public offering (meaning a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) that is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph), or whose beneficial rights fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i);
    <sup>machine translation, not official</sup>

    **三**  公募公社債等運用投資信託の収益の分配
    <sup>art-3/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-3</sup>
    a distribution of proceeds from a bond-based investment trust under public offering;
    <sup>machine translation, not official</sup>

    **四**  特定公社債以外の公社債の利子で、その支払の確定した日（無記名の公社債の利子については、その支払をした日）においてその者（以下この号において「対象者」という。）又は当該対象者と政令で定める特殊の関係のある法人を判定の基礎となる株主として選定した場合に当該公社債の利子の支払をした法人が法人税法第二条第十号に規定する同族会社に該当することとなるときにおける当該対象者その他の政令で定める者が支払を受けるもの
    <sup>art-3/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-4</sup>
    interest on public and corporate bonds other than specified public and corporate bonds, which is received by the covered person or any other person specified by Cabinet Order in the case where, on the day on which the payment is determined (for interest on bearer public and corporate bonds, the day on which the payment is made), the corporation that paid the interest on the public and corporate bonds would fall under the category of a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act if that person (hereinafter referred to in this item as the "covered person") or a corporation having a special relationship specified by Cabinet Order with the covered person were selected as a shareholder that forms the basis for the determination;
    <sup>machine translation, not official</sup>

    **五**  特定公社債以外の公社債の利子で、その支払の確定した日（無記名の公社債の利子については、その支払をした日）においてその者（以下この号において「対象者」という。）又は当該対象者と政令で定める特殊の関係のある法人を判定の基礎となる株主として選定した場合に法人税法第二条第十号に規定する同族会社に該当することとなる法人（以下この号において「同族会社」という。）以外の法人（以下この号において「特定法人」という。）から支払を受けるもののうち、実質的に当該同族会社から支払を受けるものと認められる場合として政令で定める場合における当該対象者その他の政令で定める者が当該特定法人から支払を受けるもの
    <sup>art-3/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-5</sup>
    interest on public and corporate bonds other than specified public and corporate bonds, received from a corporation (hereinafter referred to in this item as a "specified corporation") other than a corporation (hereinafter referred to in this item as a "family corporation") that would fall under the category of a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act if, on the day on which the payment is determined (for interest on bearer public and corporate bonds, the day on which the payment is made), that person (hereinafter referred to in this item as the "covered person") or a corporation having a special relationship specified by Cabinet Order with the covered person were selected as a shareholder that forms the basis for the determination, which, in the case specified by Cabinet Order as a case where the interest is found to be substantively received from the family corporation, the covered person or any other person specified by Cabinet Order receives from the specified corporation.
    <sup>machine translation, not official</sup>

  **第二項**  前項の規定は、恒久的施設を有する非居住者が支払を受ける一般利子等で、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当しないものについては、適用しない。
  <sup>art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3/par-2</sup>
  The provisions of the preceding paragraph do not apply to general interest and similar income to be received by a nonresident with a permanent establishment that does not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
  <sup>machine translation, not official</sup>

  **第三項**  一般利子等の支払を受ける居住者又は恒久的施設を有する非居住者に対する所得税法第九十三条及び第百六十五条の五の三の規定の適用については、同法第九十三条第一項中「の収益の分配」とあるのは「の収益の分配（一般利子等（租税特別措置法（昭和三十二年法律第二十六号）第三条第一項（利子所得の分離課税等）の規定の適用を受けた同項に規定する一般利子等をいう。以下同じ。）を除く。以下この項において同じ。）」と、「同項に」とあるのは「第百七十六条第三項に」と、同法第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配（一般利子等を除く。以下この項において同じ。）」と、「同項に」とあるのは「同条第三項に」とする。
  <sup>art-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3/par-3</sup>
  With regard to the application of the provisions of Article 93 and Article 165-5-3 of the Income Tax Act to a resident or a nonresident with a permanent establishment who receives payment of general interest and similar income, in Article 93, paragraph (1) of that Act, the phrase "distribution of proceeds" is deemed to be replaced with "distribution of proceeds (excluding general interest and similar income (meaning general interest and similar income prescribed in paragraph (1) of that Article to which the provisions of Article 3, paragraph (1) (Separate Taxation on Interest Income) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) have been applied; the same applies hereinafter); the same applies hereinafter in this paragraph)", and the phrase "in that paragraph" is deemed to be replaced with "in Article 176, paragraph (3)"; and in Article 165-5-3, paragraph (1) of that Act, the phrase "distribution of proceeds" is deemed to be replaced with "distribution of proceeds (excluding general interest and similar income; the same applies hereinafter in this paragraph)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (3) of that Article".
  <sup>machine translation, not official</sup>

  **第四項**  平成二十八年一月一日以後に支払を受けるべき一般利子等の支払を受ける居住者又は非居住者及びその支払をする者並びに業務に関連して他人のために名義人として一般利子等の支払を受ける者から当該一般利子等の支払を受ける居住者又は非居住者及び当該名義人として当該一般利子等の支払を受ける者については、所得税法第二百二十四条、第二百二十五条第一項及び第二百二十八条第一項並びに次条のうち当該一般利子等に係る部分の規定は、適用しない。
  <sup>art-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-3/par-4</sup>
  The part of the provisions of Article 224, Article 225, paragraph (1) and Article 228, paragraph (1) of the Income Tax Act and of the following Article that pertains to general interest and similar income to be received on or after January 1, 2016 does not apply to a resident or a nonresident who receives the payment of the general interest and similar income, a person who makes the payment, a resident or a nonresident who receives the general interest and similar income from a person who receives general interest and similar income as a registered person on behalf of another person in connection with a business, or a person who receives the general interest and similar income as the registered person.
  <sup>machine translation, not official</sup>

---

## Cites
- art-3/par-1: 所得税法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/art-23/par-1
- art-3/par-1: 同法第二条第一項第四十五号 → 所得税法 第二条第一項第四十五号 (Article 2, paragraph (1), item (xlv)), art-2/par-1/item-45 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-45 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-45
- art-3/par-1: 同法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22
- art-3/par-1: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89
- art-3/par-1: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/ja/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165
- art-3/par-1: 次条 → 租税特別措置法 第三条の二 (Article 3-2), art-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-2 · https://japanlaw.org/l/332AC0000000026/art-3-2
- art-3/par-1: この条 → 租税特別措置法 第三条 (Article 3), art-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-3 · https://japanlaw.org/l/332AC0000000026/art-3
- art-3/par-1/item-1: 第五号から第十四号まで → 租税特別措置法 第三十七条の十一第二項第六号 (Article 37-11, paragraph (2), item (vi)), art-37-11/par-2/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-6
- art-3/par-1/item-1: 第五号から第十四号まで → 租税特別措置法 第三十七条の十一第二項第八号 (Article 37-11, paragraph (2), item (viii)), art-37-11/par-2/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-8
- art-3/par-1/item-1: 第五号 → 租税特別措置法 第三条第一項第五号 (Article 3, paragraph (1), item (v)), art-3/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-5
- art-3/par-1/item-1: 第五号から第十四号まで → 租税特別措置法 第三十七条の十一第二項第五号 (Article 37-11, paragraph (2), item (v)), art-37-11/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-5
- art-3/par-1/item-1: 第三十七条の十第二項第七号 → 租税特別措置法 第三十七条の十第二項第七号 (Article 37-10, paragraph (2), item (vii)), art-37-10/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-2/item-7
- art-3/par-1/item-1: 第五号から第十四号まで → 租税特別措置法 第三十七条の十一第二項第十二号 (Article 37-11, paragraph (2), item (xii)), art-37-11/par-2/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-12 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-12
- art-3/par-1/item-1: 第五号から第十四号まで → 租税特別措置法 第三十七条の十一第二項第十三号 (Article 37-11, paragraph (2), item (xiii)), art-37-11/par-2/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-13 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-13
- art-3/par-1/item-1: 第五号から第十四号まで → 租税特別措置法 第三十七条の十一第二項第十四号 (Article 37-11, paragraph (2), item (xiv)), art-37-11/par-2/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-14 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-14
- art-3/par-1/item-1: 第五号から第十四号まで → 租税特別措置法 第三十七条の十一第二項第十号 (Article 37-11, paragraph (2), item (x)), art-37-11/par-2/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-10 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-10
- art-3/par-1/item-1: 第五号から第十四号まで → 租税特別措置法 第三十七条の十一第二項第十一号 (Article 37-11, paragraph (2), item (xi)), art-37-11/par-2/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-11 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-11
- art-3/par-1/item-1: 第五号から第十四号まで → 租税特別措置法 第三十七条の十一第二項第九号 (Article 37-11, paragraph (2), item (ix)), art-37-11/par-2/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-9 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-9
- art-3/par-1/item-1: 第三十七条の十一第二項第一号 → 租税特別措置法 第三十七条の十一第二項第一号 (Article 37-11, paragraph (2), item (i)), art-37-11/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-1
- art-3/par-1/item-1: 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/ja/special-taxation-measures-act/art-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-4
- art-3/par-1/item-1: 第五号から第十四号まで → 租税特別措置法 第三十七条の十一第二項第七号 (Article 37-11, paragraph (2), item (vii)), art-37-11/par-2/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-7
- art-3/par-1/item-2: 金融商品取引法（昭和二十三年法律第二十五号）第二条第三項 → e-Gov law 323AC0000000025, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-3/par-1/item-2: 同項第一号 → e-Gov law 323AC0000000025, 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — not held in this collection
- art-3/par-1/item-2: 第三十七条の十一第二項第一号 → 租税特別措置法 第三十七条の十一第二項第一号 (Article 37-11, paragraph (2), item (i)), art-37-11/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-1
- art-3/par-1/item-4: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10
- art-3/par-1/item-4: この号 → 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/ja/special-taxation-measures-act/art-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-4
- art-3/par-1/item-5: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10
- art-3/par-1/item-5: この号 → 租税特別措置法 第三条第一項第五号 (Article 3, paragraph (1), item (v)), art-3/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-5
- art-3/par-2: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1
- art-3/par-2: 前項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1
- art-3/par-3: 第百六十五条の五の三 → 所得税法 第百六十五条の五の三 (Article 165-5-3), art-165-5-3 — https://japanlaw.org/ja/income-tax-act/art-165-5-3 · https://japanlaw.org/l/340AC0000000033/art-165-5-3
- art-3/par-3: 同法第百六十五条の五の三第一項 → 所得税法 第百六十五条の五の三第一項 (Article 165-5-3, paragraph (1)), art-165-5-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-5-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5-3/par-1
- art-3/par-3: 第百七十六条第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/ja/income-tax-act/art-176/par-3 · https://japanlaw.org/l/340AC0000000033/art-176/par-3
- art-3/par-3: 所得税法第九十三条 → 所得税法 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/income-tax-act/art-93 · https://japanlaw.org/l/340AC0000000033/art-93
- art-3/par-3: 同法第九十三条第一項 → 所得税法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act/art-93/par-1 · https://japanlaw.org/l/340AC0000000033/art-93/par-1
- art-3/par-3: 租税特別措置法（昭和三十二年法律第二十六号）第三条第一項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1
- art-3/par-4: 所得税法第二百二十四条 → 所得税法 第二百二十四条 (Article 224), art-224 — https://japanlaw.org/ja/income-tax-act/art-224 · https://japanlaw.org/l/340AC0000000033/art-224
- art-3/par-4: 第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- art-3/par-4: 第二百二十八条第一項 → 所得税法 第二百二十八条第一項 (Article 228, paragraph (1)), art-228/par-1 — https://japanlaw.org/ja/income-tax-act/art-228/par-1 · https://japanlaw.org/l/340AC0000000033/art-228/par-1
- art-3/par-4: 次条 → 租税特別措置法 第三条の二 (Article 3-2), art-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-2 · https://japanlaw.org/l/332AC0000000026/art-3-2

## Cited by

22 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第三条第一項（利子所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1
- 租税特別措置法 第三条第一項第一号（利子所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-1
- 租税特別措置法 第三条第一項第四号（利子所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-4
- 租税特別措置法 第三条第一項第五号（利子所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-5
- 租税特別措置法 第三条第二項（利子所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3/par-2
- 租税特別措置法 第三条第三項（利子所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3/par-3
- 租税特別措置法 第三条の三第一項（国外で発行された公社債等の利子所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-1
- 租税特別措置法 第四条の四第三項（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-4-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-4/par-3
- 租税特別措置法 第五条の三第一項（振替社債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-1
- 租税特別措置法 第八条の四第一項（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- 租税特別措置法 第八条の四第一項第六号（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-6
- 租税特別措置法 第八条の五第一項（確定申告を要しない配当所得等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1
- 租税特別措置法 第八条の五第一項第七号（確定申告を要しない配当所得等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-7
- 租税特別措置法 第九条の三の二第一項第六号（上場株式等の配当等に係る源泉徴収義務等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1/item-6
- 租税特別措置法 第三十七条の十第三項第八号（一般株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-8
- 租税特別措置法 第四十一条第五項（住宅借入金等を有する場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-5 · https://japanlaw.org/l/332AC0000000026/art-41/par-5
- 租税特別措置法 第四十一条の十三の三第一項（振替割引債の差益金額等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
- 租税特別措置法 第四十一条の十九第三項第一号（特定の基準所得金額の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-3/item-1
- 租税特別措置法 附則第五十九条第二項（エネルギー環境負荷低減推進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-59/par-2
- 租税特別措置法 附則第五十六条第一項（利子所得の分離課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-56/par-1
- 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/ja/special-taxation-measures-act/suppl-5031-11/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16/par-1
- 租税特別措置法 附則第二十四条第一項（利子所得の分離課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-24/par-1

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## 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-20261007T211206-002, 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