# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条の二 (Article 3-2) - 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: 第三条の二 (Article 3-2)（利子所得等に係る支払調書の特例） — address `art-3-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-3-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-3-2 - 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. --- ### 第三条の二（利子所得等に係る支払調書の特例） — Special Provisions on Payment Reports for Interest Income caption: machine translation, not official art-3-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-3-2 · https://japanlaw.org/l/332AC0000000026/art-3-2 **第一項** 居住者若しくは恒久的施設を有する非居住者又は内国法人若しくは恒久的施設を有する外国法人に対し国内において平成二十八年一月一日以後に支払うべき所得税法第二十三条第一項に規定する利子等（不適用利子を除く。）又は投資信託（公社債投資信託、特定株式投資信託（信託財産を株式のみに対する投資として運用することを目的とする証券投資信託のうち、その受益権が金融商品取引法第二条第十六項に規定する金融商品取引所に上場されていることその他の政令で定める要件に該当するものをいう。以下この節において同じ。）及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の収益の分配に係る所得税法第二十四条第一項に規定する配当等（同項に規定する剰余金の配当（以下この節において「剰余金の配当」という。）を除く。）の支払をする者は、財務省令で定めるところにより、当該利子等又は配当等の支払に関する同法第二百二十五条第一項の調書を同一の居住者若しくは恒久的施設を有する非居住者又は内国法人若しくは恒久的施設を有する外国法人に対する一回の支払ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払の確定した日（無記名の公社債の利子又は無記名の貸付信託、投資信託（特定株式投資信託を除く。）若しくは特定受益証券発行信託の受益証券の収益の分配に関するものについては、その支払をした日）の属する月の翌月末日までに税務署長に提出しなければならない。 art-3-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-2/par-1 Where a person, who pays the interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding non-applicable interest) payable on or after January 1, 2016 or the dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act (excluding dividends of surplus prescribed in the paragraph (hereinafter referred to in this Section as "dividends of surplus")) pertaining to a distribution of proceeds from an investment trust (excluding a bond investment trust, a specified stock investment trust (meaning a securities investment trust which has as its purpose the management of its trust property through investment exclusively in stocks, whose beneficial rights are listed on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act, and which meets other requirements specified by Cabinet Order; hereinafter the same applies in this Section), and a bond-based investment trust under public offering) or a distribution of proceeds from a specified trust that issues beneficiary certificates, to a resident or a nonresident with a permanent establishment, or a domestic corporation or a foreign corporation with a permanent establishment, in Japan, prepares the record set forth in Article 225, paragraph (1) of the Act concerning the payment of the interest and similar income or dividends, etc. for each payment to the same resident or nonresident with a permanent establishment, or the same domestic corporation or foreign corporation with a permanent establishment, as specified by Order of the Ministry of Finance, such person must submit the record to the district director no later than the last day of the month following the month that includes the day on which the payment was determined (for a record concerning interest on bearer public and corporate bonds or a distribution of proceeds based on bearer beneficiary certificates of a loan trust, investment trust (excluding a specified stock investment trust), or specified trust that issues beneficiary certificates, no later than the last day of the month following the month that includes the day on which the payment was made), notwithstanding the provisions of the paragraph. machine translation, not official --- ## Cites - art-3-2/par-1: 金融商品取引法第二条第十六項 → e-Gov law 323AC0000000025, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection - art-3-2/par-1: 同法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-3-2/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-3-2/par-1: 所得税法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1 ## Cited by 9 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 第三条第四項（利子所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-3/par-4 - 租税特別措置法 第五条の二第六項（振替国債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-6 - 租税特別措置法 第五条の二第十九項（振替国債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-19 - 租税特別措置法 第五条の三第九項（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-9 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-9 - 租税特別措置法 第九条第三項（配当控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-9/par-3 - 租税特別措置法 第三十七条の十一第二項第二号（上場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-37-11/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-2 - 租税特別措置法 第三十七条の十四第一項第一号ロ（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1/item-1/sub-2 - 租税特別措置法 第六十七条の六第一項（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-6/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-20261007T211206-002, 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