# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十二 (Article 41-12)

- 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: 第四十一条の十二 (Article 41-12)（償還差益等に係る分離課税等） — address `art-41-12`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-12
- 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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### 第四十一条の十二（償還差益等に係る分離課税等） — (Separate Taxation for Profit from Redemption)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-41-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12 · https://japanlaw.org/l/332AC0000000026/art-41-12</sup>

  **第一項**  個人が昭和六十三年四月一日以後に発行された割引債について支払を受けるべき償還差益については、所得税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（外国法人により国外において発行された割引債の償還差益にあつては、当該外国法人が国内において行う事業に係るものとして政令で定める金額。次項において同じ。）に対し、百分の十八（東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項に規定する東京湾横断道路建設事業者が同法第十条第一項の認可を受けて発行する社債及び民間都市開発の推進に関する特別措置法（昭和六十二年法律第六十二号）第三条第一項に規定する民間都市開発推進機構（政令で定めるものに限る。）が同法第八条第三項の認可を受けて発行する債券のうち、割引債に該当するもの（次項及び第三項において「特別割引債」という。）につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。
  <sup>art-41-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-1</sup>
  With respect to profit receivable by an individual from redemption of discount bonds issued on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax is imposed separately from their other income, by applying a tax rate of 18 percent (or 16 percent for company bonds issued by a Trans-Tokyo Bay Highway constructor prescribed in Article 2, paragraph (1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986) with the approval set forth in Article 10, paragraph (1) of the Act and bonds issued by the Organization for Promoting Urban Development prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning the Promotion of Urban Development by Private Sectors (Act No. 62 of 1987) (limited to that specified by Cabinet Order) with the approval set forth in Article 8, paragraph (3) of the Act, which fall under the category of discount bonds (referred to in the following paragraph and paragraph (3) as "special discount bonds")) to such amount receivable (for profit from redemption of discount bonds issued outside Japan by a foreign corporation, the amount specified by Cabinet Order as that pertaining to the business conducted in Japan by the foreign corporation; the same applies in the following paragraph).
  <sup>machine translation, not official</sup>

  **第二項**  内国法人又は外国法人は、昭和六十三年四月一日以後に発行された割引債につき支払を受けるべき償還差益について所得税を納める義務があるものとし、その支払を受けるべき金額について百分の十八（特別割引債につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。
  <sup>art-41-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2</sup>
  A domestic corporation or foreign corporation is liable to pay income tax with respect to profit receivable from redemption of discount bonds issued on or after April 1, 1988, and income tax is imposed by applying a tax rate of 18 percent (or 16 percent for profit receivable from redemption of special discount bonds).
  <sup>machine translation, not official</sup>

  **第三項**  昭和六十三年四月一日以後に発行された割引債の発行者（これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。）は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額（外国法人が国外において発行した割引債にあつては、当該外国法人が国内において行う事業に係るものとして政令で定める金額）に百分の十八（特別割引債につき支払を受けるべき償還差益については、百分の十六）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
  <sup>art-41-12/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3</sup>
  The issuer (including a person specified by Cabinet Order as being equivalent thereto; the same applies in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, must collect, upon issue of the discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the discount bonds and then multiplying the result (for discount bonds issued outside Japan by a foreign corporation, the amount calculated by multiplying the amount specified by Cabinet Order as that pertaining to the business conducted in Japan by the foreign corporation) by a tax rate of 18 percent (or 16 percent for profit receivable from redemption of special discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provisions of Cabinet Order.
  <sup>machine translation, not official</sup>

  **第四項**  前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」とする。
  <sup>art-41-12/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4</sup>
  Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of the Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act are applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provisions of the preceding paragraph , pursuant to the provisions of Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the paragraph (in the case where the acquirer is not the person who is to receive the redemption: the person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the redemption. In this case, where the acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation or foreign corporation: in Article 68, paragraph (1) of the Act, the phrase "or prize money" is deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12, paragraph (2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the Act, "the Income Tax Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation."
  <sup>machine translation, not official</sup>

  **第五項**  昭和六十三年四月一日以後に発行された割引債につき、その発行者が償還期限を繰り上げて償還をする場合又は当該期限前に買入消却をする場合には、当該発行者は、政令で定めるところにより、その償還（買入消却を含む。）を受ける者に対し、第三項の規定により徴収された所得税で前項の所得税とみなされたものの額に相当する金額の一部を還付する。
  <sup>art-41-12/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5</sup>
  Where the issuer of discount bonds issued on or after April 1, 1988, redeems the discount bonds by bringing the redemption date forward or retires the discount bonds by purchase prior to the redemption date, the issuer refunds, pursuant to the provisions of Cabinet Order, to the person who is to receive such redemption (including retirement by purchase), part of the amount equivalent to the amount of income tax collected pursuant to the provisions of paragraph (3) and deemed to be income tax set forth in the preceding paragraph.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第六項**  昭和六十三年四月一日以後に発行された割引債につき、その発行者が所得税法第十一条第一項に規定する内国法人又は同条第二項に規定する公益信託若しくは加入者保護信託の受託者に対し、償還差益の支払（公益信託又は加入者保護信託の受託者にあつては、当該信託財産について受ける支払に限る。）をする場合には、当該発行者は、政令で定めるところにより、その支払を受ける者に対し、第三項の規定により徴収された所得税で第四項の所得税とみなされたものの額（前項の規定により還付を受ける額を除く。）に相当する金額の全部又は一部を還付する。
  <sup>art-41-12/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-6</sup>
  Where the issuer of discount bonds issued on or after April 1, 1988, makes payment of profit from redemption of the discount bonds to a domestic corporation prescribed in Article 11, paragraph (1) of the Income Tax Act or a trustee of a charitable trust or participant protection trust prescribed in paragraph (2) of the Article (for payment to a trustee of a charitable trust or participant protection trust: such payment of profit from redemption is limited to payment related to the relevant trust property), the issuer refunds, pursuant to the provisions of Cabinet Order, to the person who is to receive payment, the whole or part of the amount equivalent to the amount of income tax collected pursuant to the provisions of paragraph (3) and deemed to be income tax set forth in paragraph (4) (excluding the amount for which a refund is made pursuant to the provisions of the preceding paragraph).
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第七項**  前各項に規定する割引債とは、割引の方法により発行される公社債（政令で定めるものに限る。）で次に掲げるもの以外のものをいい、これらの規定に規定する償還差益とは、割引債の償還金額（買入消却が行われる場合には、その買入金額）がその発行価額を超える場合におけるその差益をいう。
  <sup>art-41-12/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7</sup>
  Discount bonds prescribed in the preceding paragraphs means government or company bonds (limited to those specified by Cabinet Order) issued by means of a discount, except for those listed in the following, and profit from the redemption prescribed in these paragraphs means margin profit generated when the redemption price of discount bonds (or the purchase price of discount bonds for retirement by purchase) exceeds the issue price thereof:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  外貨公債の発行に関する法律第一条第一項又は第三項（同法第四条において準用する場合を含む。）の規定により発行される同法第一条第一項に規定する外貨債（同法第四条に規定する外貨債を含む。）
    <sup>art-41-12/par-7/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7/item-1</sup>
    foreign currency denominated bonds prescribed in Article 1, paragraph (1) of the Act on the Issuance of Foreign-Denominated Government Bonds that are issued pursuant to the provisions of Article 1, paragraph (1) of the Act or paragraph (3) of the Article (including the cases where it is applied mutatis mutandis pursuant to Article 4 of the Act) (including foreign-denominated bonds prescribed in Article 4 of the Act); and
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  特別の法令により設立された法人が当該法令の規定により発行する債券のうち政令で定めるもの
    <sup>art-41-12/par-7/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7/item-2</sup>
    bonds issued by a corporation established under special laws or regulations pursuant to the provisions of the laws or regulations, which are specified by Cabinet Order.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  平成二十八年一月一日以後に発行された公社債（預金保険法第二条第二項第五号に規定する長期信用銀行債等その他政令で定めるものを除く。）
    <sup>art-41-12/par-7/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7/item-3</sup>
    public and corporate bonds issued on or after January 1, 2016 (excluding long-term credit bank bonds, etc. prescribed in Article 2, paragraph (2), item (v) of the Deposit Insurance Act and other bonds specified by Cabinet Order).
    <sup>machine translation, not official</sup>

  **第八項**  第三項から第六項までに定めるもののほか、外国法人により発行される前項に規定する割引債の譲渡をしたことによる所得その他第一項及び第二項の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-41-12/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-8</sup>
  Beyond what is specified in paragraphs (3) through (6), income from the transfer of discount bonds prescribed in the preceding paragraph that are issued by a foreign corporation and other necessary matters concerning the application of the provisions of paragraph (1) and paragraph (2) are specified by Cabinet Order.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-41-12/par-1: 東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項 → e-Gov law 361AC0000000045, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-41-12/par-1: 同法第十条第一項 → e-Gov law 361AC0000000045, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- art-41-12/par-1: 民間都市開発の推進に関する特別措置法（昭和六十二年法律第六十二号）第三条第一項 → e-Gov law 362AC0000000062, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-41-12/par-1: 同法第八条第三項 → e-Gov law 362AC0000000062, 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — not held in this collection
- art-41-12/par-1: 次項 → 租税特別措置法 第四十一条の十二第二項 (Article 41-12, paragraph (2)), art-41-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
- art-41-12/par-1: 第三項 → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/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-41-12/par-1: 所得税法第二十二条 → 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-41-12/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-41-12/par-3: 第六項 → 租税特別措置法 第四十一条の十二第六項 (Article 41-12, paragraph (6)), art-41-12/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-6
- art-41-12/par-3: 第五項 → 租税特別措置法 第四十一条の十二第五項 (Article 41-12, paragraph (5)), art-41-12/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5
- art-41-12/par-4: 所得税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-41-12/par-4: 同法第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144
- art-41-12/par-4: 同法第六十八条第一項 → 法人税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-68/par-1 · https://japanlaw.org/l/340AC0000000034/art-68/par-1
- art-41-12/par-4: 租税特別措置法第四十一条の十二第二項 → 租税特別措置法 第四十一条の十二第二項 (Article 41-12, paragraph (2)), art-41-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
- art-41-12/par-4: 前項 → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/par-5: 第三項 → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/par-5: 前項 → 租税特別措置法 第四十一条の十二第四項 (Article 41-12, paragraph (4)), art-41-12/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-41-12/par-6: 所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-41-12/par-6: 同条第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 · https://japanlaw.org/l/340AC0000000033/art-11/par-2
- art-41-12/par-6: 前項 → 租税特別措置法 第四十一条の十二第五項 (Article 41-12, paragraph (5)), art-41-12/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5
- art-41-12/par-6: 第三項 → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/par-6: 第四項 → 租税特別措置法 第四十一条の十二第四項 (Article 41-12, paragraph (4)), art-41-12/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第六項 (Article 41-12, paragraph (6)), art-41-12/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-6
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第二項 (Article 41-12, paragraph (2)), art-41-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第五項 (Article 41-12, paragraph (5)), art-41-12/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第一項 (Article 41-12, paragraph (1)), art-41-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-1
- art-41-12/par-7: 前各項 → 租税特別措置法 第四十一条の十二第四項 (Article 41-12, paragraph (4)), art-41-12/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-41-12/par-7/item-1: 外貨公債の発行に関する法律第一条第一項 → e-Gov law 338AC0000000063, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-41-12/par-7/item-1: 第三項 → e-Gov law 338AC0000000063, 第一条第三項 (Article 1, paragraph (3)), art-1/par-3 — not held in this collection
- art-41-12/par-7/item-1: 同法第四条 → e-Gov law 338AC0000000063, 第四条 (Article 4), art-4 — not held in this collection
- art-41-12/par-7/item-3: 預金保険法第二条第二項第五号 → e-Gov law 346AC0000000034, 第二条第二項第五号 (Article 2, paragraph (2), item (v)), art-2/par-2/item-5 — not held in this collection
- art-41-12/par-8: 第三項から第六項まで → 租税特別措置法 第四十一条の十二第六項 (Article 41-12, paragraph (6)), art-41-12/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-6
- art-41-12/par-8: 第三項から第六項まで → 租税特別措置法 第四十一条の十二第五項 (Article 41-12, paragraph (5)), art-41-12/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5
- art-41-12/par-8: 第二項 → 租税特別措置法 第四十一条の十二第二項 (Article 41-12, paragraph (2)), art-41-12/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-2
- art-41-12/par-8: 第三項から第六項まで → 租税特別措置法 第四十一条の十二第三項 (Article 41-12, paragraph (3)), art-41-12/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- art-41-12/par-8: 第三項から第六項まで → 租税特別措置法 第四十一条の十二第四項 (Article 41-12, paragraph (4)), art-41-12/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- art-41-12/par-8: 第一項 → 租税特別措置法 第四十一条の十二第一項 (Article 41-12, paragraph (1)), art-41-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-1
- art-41-12/par-8: 前項 → 租税特別措置法 第四十一条の十二第七項 (Article 41-12, paragraph (7)), art-41-12/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7

## Cited by

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

- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十条第一項第四号ロ（基準所得税額） — https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-4/sub-2 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-4/sub-2
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十条第一項第五号ロ（基準所得税額） — https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-5/sub-2
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十八条第一項（源泉徴収義務等） — https://japanlaw.org/ja/reconstruction-funding-act/art-28/par-1 · https://japanlaw.org/l/423AC0000000117/art-28/par-1
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十八条第五項第二号（源泉徴収義務等） — https://japanlaw.org/ja/reconstruction-funding-act/art-28/par-5/item-2 · https://japanlaw.org/l/423AC0000000117/art-28/par-5/item-2
- 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1
- 租税特別措置法 第三十七条の十五第一項（貸付信託の受益権等の譲渡による所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-15/par-1
- 租税特別措置法 第四十一条の十二第一項（償還差益等に係る分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-1
- 租税特別措置法 第四十一条の十二第三項（償還差益等に係る分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-3
- 租税特別措置法 第四十一条の十二第四項（償還差益等に係る分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-4
- 租税特別措置法 第四十一条の十二第五項（償還差益等に係る分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-5
- 租税特別措置法 第四十一条の十二第六項（償還差益等に係る分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-6
- 租税特別措置法 第四十一条の十二第七項（償還差益等に係る分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-7
- 租税特別措置法 第四十一条の十二第八項（償還差益等に係る分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-12/par-8
- 租税特別措置法 第四十一条の十二の二第六項第一号（割引債の差益金額に係る源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- 租税特別措置法 第六十七条の十七第五項（振替国債の償還差益等の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-17/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-5

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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-20261007T211206-084, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-085, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes-20261008T150000, 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