# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十三の三 (Article 41-13-3)

- 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: 第四十一条の十三の三 (Article 41-13-3)（振替割引債の差益金額等の課税の特例） — address `art-41-13-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-13-3
- 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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### 第四十一条の十三の三（振替割引債の差益金額等の課税の特例） — Special Provisions on Taxation of the Amount of Gain, etc. from Book-Entry Discount Bonds
<sup>caption: machine translation, not official</sup>
<sup>art-41-13-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3</sup>

  **第一項**  非居住者又は外国法人が、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関（以下この項において「特定振替機関等」という。）又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている特定振替割引債につきその償還金の支払を受ける場合において、特定振替割引債の償還金に係る差益金額につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所（第五条の二第一項に規定する住所をいう。）その他の財務省令で定める事項を記載した書類（第十項及び第十一項において「非課税適用申告書」という。）を、当該特定振替機関等（当該特定振替割引債が第三条第一項第一号に規定する特定公社債以外の公社債（第十項及び第十一項において「一般割引債」という。）に該当するものである場合には、適格口座管理機関に該当するものに限る。以下この項において同じ。）を経由し、又は当該適格外国仲介業者及び当該適格外国仲介業者が当該特定振替割引債の振替記載等を受ける特定振替機関等（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替割引債の振替記載等に係る外国間接口座管理機関が当該特定振替割引債の振替記載等を受ける特定振替機関等）を経由して当該特定振替機関等の本店又は主たる事務所の所在地の所轄税務署長に提出しているときは、その支払を受ける償還金に係る差益金額については、第四十一条の十二の二の規定は、適用しない。
  <sup>art-41-13-3/par-1 · 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</sup>
  Where a nonresident or foreign corporation receives payment of redemption money on specified book-entry discount bonds for which the nonresident or foreign corporation has received entries or records under the book-entry transfer system in the account opened for them or it by a specified book-entry transfer institution, a specified account management institution or a specified secondary account management institution (hereinafter referred to in this paragraph as a "specified book-entry transfer institution, etc.") or by a qualified foreign intermediary, via a business office or any other office of the specified book-entry transfer institution, etc. located in Japan or the specified overseas business office, etc. of the qualified foreign intermediary, if, when seeking the application of the provisions of this paragraph for the first time with regard to the amount of gain pertaining to redemption money of specified book-entry discount bonds, the nonresident or foreign corporation has submitted a document stating to that effect, their or its name and address (meaning the address prescribed in Article 5-2, paragraph (1)), and any other matters specified by Order of the Ministry of Finance (referred to in paragraph (10) and paragraph (11) as a "written application for a tax exemption") to the district director having jurisdiction over the place where the head office or principal office of the specified book-entry transfer institution, etc. is located, via the specified book-entry transfer institution, etc. (where the specified book-entry discount bonds fall under public and corporate bonds other than the specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i) (referred to in paragraph (10) and paragraph (11) as "general discount bonds"), limited to one that falls under the category of a qualified account management institution; hereinafter the same applies in this paragraph), or via the qualified foreign intermediary and the specified book-entry transfer institution, etc. through which the qualified foreign intermediary receives entries or records under the book-entry transfer system for the specified book-entry discount bonds (where the qualified foreign intermediary is a tertiary foreign account management institution, the specified book-entry transfer institution, etc. through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system for the specified book-entry discount bonds receives entries or records under the book-entry transfer system for the specified book-entry discount bonds), the provisions of Article 41-12-2 do not apply to the amount of gain pertaining to the redemption money so received.
  <sup>machine translation, not official</sup>

  **第二項**  非居住者が特定振替割引債の償還金に係る差益金額につき前項の規定の適用を受けた場合には、当該特定振替割引債につき支払を受ける償還差益（当該特定振替割引債の償還（第四十一条の十二の二第一項に規定する償還をいう。次項及び第四項において同じ。）により受ける金額が当該特定振替割引債の取得価額を超える場合におけるその差益をいう。）については、所得税を課さない。
  <sup>art-41-13-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-2</sup>
  Where a nonresident has received the application of the provisions of the preceding paragraph with respect to the amount of gain pertaining to redemption money of specified book-entry discount bonds, income tax is not imposed on profit from redemption (meaning the margin where the amount received through the redemption (meaning the redemption prescribed in Article 41-12-2, paragraph (1); the same applies in the following paragraph and paragraph (4)) of the specified book-entry discount bonds exceeds the acquisition price of the specified book-entry discount bonds) received with respect to those specified book-entry discount bonds.
  <sup>machine translation, not official</sup>

  **第三項**  非居住者が特定振替割引債の償還金に係る差益金額につき第一項の規定の適用を受けた場合には、当該特定振替割引債の償還により生ずる損失の額は、所得税に関する法令の規定の適用については、ないものとみなす。
  <sup>art-41-13-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3</sup>
  Where a nonresident has received the application of the provisions of paragraph (1) with respect to the amount of gain pertaining to redemption money of specified book-entry discount bonds, the amount of loss arising from the redemption of those specified book-entry discount bonds is deemed not to exist with regard to the application of the provisions of laws and regulations concerning income tax.
  <sup>machine translation, not official</sup>

  **第四項**  前三項の規定は、特定振替割引債の発行者の特殊関係者（特定振替割引債の発行者との間に政令で定める特殊の関係のある者をいう。以下この条において同じ。）が支払を受ける当該特定振替割引債の償還金及び第二項に規定する償還差益並びに当該特殊関係者につき当該特定振替割引債の償還により生ずる損失の額（第十二項において準用する第五条の二第二項に規定する適格外国証券投資信託の受託者である非居住者若しくは外国法人が当該適格外国証券投資信託の信託財産につき支払を受けるもの若しくは生ずるもの又は第十二項において準用する同条第三項の規定により同項に規定する外国年金信託の受託者が支払を受けるもの若しくは生ずるものとされるものを除く。）については、適用しない。
  <sup>art-41-13-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-4</sup>
  The provisions of the preceding three paragraphs do not apply to the redemption money of specified book-entry discount bonds and the profit from redemption prescribed in paragraph (2) received by a specially-related person of the issuer of the specified book-entry discount bonds (meaning a person who has a special relationship specified by Cabinet Order with the issuer of the specified book-entry discount bonds; the same applies hereinafter in this Article), or to the amount of loss arising for that specially-related person from the redemption of the specified book-entry discount bonds (excluding those received by, or arising for, a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in Article 5-2, paragraph (2) as applied mutatis mutandis pursuant to paragraph (12), for the trust property of that qualified foreign securities investment trust, and those that the trustee of a foreign pension trust prescribed in paragraph (3) of that Article is deemed to receive, or deemed to incur, pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to paragraph (12)).
  <sup>machine translation, not official</sup>

  **第五項**  第二項及び第三項の規定は、第二項に規定する償還差益又は第三項に規定する損失の額のうち、恒久的施設を有する非居住者が支払を受けるもの又は恒久的施設を有する非居住者につき生ずるもの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するものについては、適用しない。
  <sup>art-41-13-3/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-5</sup>
  The provisions of paragraph (2) and paragraph (3) do not apply to the profit from redemption prescribed in paragraph (2) or the amount of loss prescribed in paragraph (3) that is received by a nonresident who has a permanent establishment or that arises for a nonresident who has a permanent establishment, and that falls 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>

  **第六項**  第一項の規定の適用がある場合における所得税法第二百二十五条の規定の適用については、同条第一項第十号中「償還金等の交付をする同項に規定する交付をする者」とあるのは「償還金等の交付をする同項に規定する交付をする者（当該非居住者が租税特別措置法第四十一条の十三の三第七項第七号（振替割引債の差益金額等の課税の特例）に規定する特定振替割引債の同項第八号に規定する償還金に係る同項第九号に規定する差益金額（次号において「特定振替割引債の償還金に係る差益金額」という。）につき同条第一項の規定の適用を受けた場合には、同項に規定する特定振替機関等）」と、同項第十一号中「外国法人」とあるのは「外国法人（外国政府その他の政令で定める法人を除く。）」と、「交付をする者」とあるのは「交付をする者（当該非居住者又は当該外国法人が特定振替割引債の償還金に係る差益金額につき租税特別措置法第四十一条の十三の三第一項の規定の適用を受けた場合には、同項に規定する特定振替機関等）」とする。
  <sup>art-41-13-3/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-6</sup>
  With regard to the application of the provisions of Article 225 of the Income Tax Act in the case where the provisions of paragraph (1) apply, the phrase "the person making the delivery prescribed in that item who delivers the redemption money, etc." in paragraph (1), item (x) of that Article is deemed to be replaced with "the person making the delivery prescribed in that item who delivers the redemption money, etc. (or, where the nonresident has received the application of the provisions of paragraph (1) of Article 41-13-3 of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation of the Amount of Gain, etc. from Book-Entry Discount Bonds) with respect to the amount of gain prescribed in paragraph (7), item (ix) of that Article pertaining to the redemption money prescribed in item (viii) of that paragraph of the specified book-entry discount bonds prescribed in item (vii) of that paragraph (referred to as the "amount of gain pertaining to redemption money of specified book-entry discount bonds" in the following item), the specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article)", the phrase "foreign corporation" in item (xi) of that paragraph is deemed to be replaced with "foreign corporation (excluding foreign governments and other corporations specified by Cabinet Order)", and the phrase "person making the delivery" is deemed to be replaced with "person making the delivery (or, where the nonresident or the foreign corporation has received the application of the provisions of Article 41-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation with respect to the amount of gain pertaining to redemption money of specified book-entry discount bonds, the specified book-entry transfer institution, etc. prescribed in that paragraph)".
  <sup>machine translation, not official</sup>

  **第七項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-41-13-3/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7</sup>
  In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
  <sup>machine translation, not official</sup>

    **一**  特定振替機関　第五条の二第七項第一号に規定する特定振替機関又は第五条の三第四項第一号に規定する特定振替機関をいう。
    <sup>art-41-13-3/par-7/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-1</sup>
    specified book-entry transfer institution: A specified book-entry transfer institution as prescribed in Article 5-2, paragraph (7), item (i) or a specified book-entry transfer institution as prescribed in Article 5-3, paragraph (4), item (i);
    <sup>machine translation, not official</sup>

    **二**  特定口座管理機関　第五条の二第七項第二号に規定する特定口座管理機関をいう。
    <sup>art-41-13-3/par-7/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-2</sup>
    specified account management institution: A specified account management institution as prescribed in Article 5-2, paragraph (7), item (ii);
    <sup>machine translation, not official</sup>

    **三**  特定間接口座管理機関　第五条の二第七項第三号に規定する特定間接口座管理機関をいう。
    <sup>art-41-13-3/par-7/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-3</sup>
    specified secondary account management institution: A specified secondary account management institution as prescribed in Article 5-2, paragraph (7), item (iii);
    <sup>machine translation, not official</sup>

    **四**  適格外国仲介業者　外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第二条第一項第八号の四ただし書に規定する条約その他の我が国が締結した国際約束（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国又は締約者その他外国の機関への租税に関する情報の提供に関する規定として政令で定める規定により外国の機関に対して当該情報の提供を行うことができることとされている場合における当該外国（次号において「条約相手国等」という。）に本店又は主たる事務所を有する者として政令で定めるところにより国税庁長官の承認を受けた者をいう。
    <sup>art-41-13-3/par-7/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-4</sup>
    qualified foreign intermediary: A secondary foreign account management institution or tertiary foreign account management institution that has obtained, pursuant to the provisions of Cabinet Order, the approval of the Commissioner of the National Tax Agency as an institution that has its head office or principal office in the foreign state (referred to in the following item as a "treaty partner state, etc.") in the case where the information may be provided to a foreign authority pursuant to provisions specified by Cabinet Order as provisions concerning the provision of information on taxes to a contracting state or contracting party other than Japan to a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or any other international agreement concluded by Japan (limited to one that has provisions for the mutual provision of information on the assessment and collection of taxes), or to any other foreign authority;
    <sup>machine translation, not official</sup>

    **五**  特定国外営業所等　適格外国仲介業者の営業所又は事務所のうち、条約相手国等に所在するものをいう。
    <sup>art-41-13-3/par-7/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-5</sup>
    specified overseas business office, etc.: A business office or any other office of a qualified foreign intermediary, which is located in a treaty partner state, etc.;
    <sup>machine translation, not official</sup>

    **六**  振替記載等　第五条の二第七項第六号に規定する振替記載等をいう。
    <sup>art-41-13-3/par-7/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-6</sup>
    entries or records under the book-entry transfer system: Entries or records under the book-entry transfer system as prescribed in Article 5-2, paragraph (7), item (vi);
    <sup>machine translation, not official</sup>

    **七**  特定振替割引債　社債、株式等の振替に関する法律第八十八条に規定する振替国債、第五条の二第一項に規定する振替地方債又は第五条の三第四項第七号に規定する振替社債等（同法第六十六条第一号に掲げる社債で同条に規定する振替社債に該当するものを含む。）のうち、第四十一条の十二の二第六項第一号に規定する割引債に該当するもの（その償還金の額が当該割引債の発行者又は当該発行者の特殊関係者に関する政令で定める指標を基礎として算定されるもの以外のものに限る。）をいう。
    <sup>art-41-13-3/par-7/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-7</sup>
    specified book-entry discount bonds: Of book-entry government bonds prescribed in Article 88 of the Act on Book-Entry Transfer of Corporate Bonds and Shares, book-entry municipal bonds prescribed in Article 5-2, paragraph (1) or book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (4), item (vii) (including corporate bonds listed in Article 66, item (i) of that Act that fall under the category of book-entry corporate bonds prescribed in that Article), those that fall under discount bonds prescribed in Article 41-12-2, paragraph (6), item (i) (limited to those other than bonds whose amount of redemption money is calculated on the basis of an indicator specified by Cabinet Order concerning the issuer of the discount bonds or a specially-related person of that issuer);
    <sup>machine translation, not official</sup>

    **八**  償還金　第四十一条の十二の二第一項第一号に掲げる償還金をいう。
    <sup>art-41-13-3/par-7/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-8</sup>
    redemption money: The redemption money listed in Article 41-12-2, paragraph (1), item (i);
    <sup>machine translation, not official</sup>

    **九**  差益金額　第四十一条の十二の二第六項第三号に規定する差益金額をいう。
    <sup>art-41-13-3/par-7/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-9 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-9</sup>
    amount of gain: The amount of gain prescribed in Article 41-12-2, paragraph (6), item (iii);
    <sup>machine translation, not official</sup>

    **十**  適格口座管理機関　特定口座管理機関又は特定間接口座管理機関のうち、政令で定めるところにより国税庁長官の承認を受けたものをいう。
    <sup>art-41-13-3/par-7/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-10</sup>
    qualified account management institution: A specified account management institution or specified secondary account management institution that has obtained the approval of the Commissioner of the National Tax Agency pursuant to the provisions of Cabinet Order;
    <sup>machine translation, not official</sup>

    **十一**  外国再間接口座管理機関　第五条の二第七項第七号に規定する外国再間接口座管理機関をいう。
    <sup>art-41-13-3/par-7/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-11</sup>
    tertiary foreign account management institution: A tertiary foreign account management institution as prescribed in Article 5-2, paragraph (7), item (vii);
    <sup>machine translation, not official</sup>

    **十二**  外国間接口座管理機関　第五条の二第七項第八号に規定する外国間接口座管理機関をいう。
    <sup>art-41-13-3/par-7/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-12</sup>
    secondary foreign account management institution: A secondary foreign account management institution as prescribed in Article 5-2, paragraph (7), item (viii).
    <sup>machine translation, not official</sup>

  **第八項**  国税庁長官は、前項第十号の承認の申請があつた場合において、その申請を行つた者につき次のいずれかに該当する事実があるときは、その申請を却下することができる。
  <sup>art-41-13-3/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8</sup>
  Where an application for approval set forth in item (x) of the preceding paragraph has been filed, the Commissioner of the National Tax Agency may dismiss the application if there is a fact that falls under any of the following with regard to the applicant:
  <sup>machine translation, not official</sup>

    **一**  その申請を行う場合に必要となる書類に不備又は不実の記載があると認められることその他当該申請が前項第十号に規定する政令で定めるところに従つて行われていないと認められること。
    <sup>art-41-13-3/par-8/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8/item-1</sup>
    it is found that any document necessary for filing the application contains a defective or false entry, or it is otherwise found that the application has not been filed in accordance with the provisions of Cabinet Order prescribed in item (x) of the preceding paragraph;
    <sup>machine translation, not official</sup>

    **二**  その者が第六項の規定により読み替えて適用される所得税法第二百二十五条第一項に規定する調書の提出を行うこと又は第十一項に規定する通知を行うことが困難であると認められる相当の理由があること。
    <sup>art-41-13-3/par-8/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8/item-2</sup>
    there are reasonable grounds for finding that it is difficult for the applicant to submit the record prescribed in Article 225, paragraph (1) of the Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of paragraph (6), or to give the notice prescribed in paragraph (11).
    <sup>machine translation, not official</sup>

  **第九項**  国税庁長官は、第七項第十号の承認を受けた者について前項各号のいずれかに該当する事実が生じたと認めるときは、政令で定めるところにより、その承認を取り消すことができる。
  <sup>art-41-13-3/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-9</sup>
  When the Commissioner of the National Tax Agency finds that a fact that falls under any of the items of the preceding paragraph has occurred with regard to a person who has obtained the approval set forth in paragraph (7), item (x), the Commissioner may rescind the approval pursuant to the provisions of Cabinet Order.
  <sup>machine translation, not official</sup>

  **第十項**  適格外国仲介業者は、非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けている特定振替割引債（一般割引債に該当するものを除く。以下この項において同じ。）につきその償還金の支払を受ける場合には、その償還金の支払を受けるべき日の前日までに、当該特定振替割引債の銘柄、その銘柄ごとの償還金の額その他の財務省令で定める事項を、当該適格外国仲介業者が当該特定振替割引債の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替割引債の振替記載等に係る外国間接口座管理機関が当該特定振替割引債の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関）に対し、書面による方法その他政令で定める方法により、通知しなければならない。
  <sup>art-41-13-3/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10</sup>
  Where a person who has submitted a written application for a tax exemption receives payment of redemption money on specified book-entry discount bonds (excluding those falling under general discount bonds; hereinafter the same applies in this paragraph) for which the person has made entries or records under the book-entry transfer system through a qualified foreign intermediary, the qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the redemption money, give notice of the brand of the specified book-entry discount bonds, the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the specified account management institution or specified secondary account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the specified account management institution or specified secondary account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry discount bonds made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds), by way of a document or any other means specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第十一項**  適格口座管理機関又は適格外国仲介業者は、非課税適用申告書を提出した者が当該適格口座管理機関又は当該適格外国仲介業者から振替記載等を受けている特定振替割引債（一般割引債に該当するものに限る。以下この項において同じ。）につきその償還金の支払を受ける場合には、その償還金の支払を受けるべき日の前日までに、当該特定振替割引債の銘柄、その銘柄ごとの償還金の額その他の財務省令で定める事項を、特定振替機関を経由し、又は当該適格外国仲介業者が当該特定振替割引債の振替記載等を受けた適格口座管理機関（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替割引債の振替記載等に係る外国間接口座管理機関が当該特定振替割引債の振替記載等を受けた適格口座管理機関）及び特定振替機関を経由して当該償還金の支払をする者に対し、書面による方法その他政令で定める方法により、通知しなければならない。
  <sup>art-41-13-3/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11</sup>
  Where a person who has submitted a written application for a tax exemption receives payment of redemption money on specified book-entry discount bonds (limited to those falling under general discount bonds; hereinafter the same applies in this paragraph) for which the person has made entries or records under the book-entry transfer system through a qualified account management institution or qualified foreign intermediary, the qualified account management institution or qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the redemption money, give notice of the brand of the specified book-entry discount bonds, the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the person who pays the redemption money, via a specified book-entry transfer institution, or via the qualified account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the qualified account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry discount bonds made entries or records under the book-entry transfer system regarding the specified book-entry discount bonds) and a specified book-entry transfer institution, by way of a document or any other means specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第十二項**  第五条の二第二項から第四項まで、第八項から第十四項まで及び第十六項から第十九項までの規定は、特定振替割引債の償還金に係る差益金額について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第五条の二第二項	前項	第四十一条の十三の三第一項
第五条の二第三項	第一項の	第四十一条の十三の三第一項の
同条第一項中	同法第十三条第一項中
第五条の二第三項	第四十一条の十三の三第十二項（振替割引債の差益金額等の課税の特例）において準用する同法第五条の二第三項
同項に規定する振替国債又は振替地方債の利子	同法第四十一条の十三の三第一項に規定する特定振替割引債の償還金
第五条の二第四項	第一項の	第四十一条の十三の三第一項の
第五条の二第八項	前項第四号	第四十一条の十三の三第七項第四号
第十五項	第四十一条の十三の三第十項若しくは第十一項
第五条の二第九項	第七項第四号	第四十一条の十三の三第七項第四号
第五条の二第十項	第一項又は	第四十一条の十三の三第一項又は
第一項に	同条第一項に
第五条の二第十二項	第一項	第四十一条の十三の三第一項
第五条の二第十三項	第一項又は	第四十一条の十三の三第一項又は
第一項」とあるのは	同条第一項」とあるのは
第一項」と、	第四十一条の十三の三第一項」と、
第五条の二第十七項	第一項の	第四十一条の十三の三第一項の
、第一項	、同条第一項
第五条の二第十九項	第一項の	第四十一条の十三の三第一項の
同項、	同項、同条第六項及び第十一項並びに
ついては	ついては、同条第六項中「同項に規定する特定振替機関等」とあるのは「同条第十二項において準用する同法第五条の二第十九項（振替国債等の利子の課税の特例）の規定により読み替えられた同法第四十一条の十三の三第一項に規定する特定受託者」と、同条第十一項中「適格口座管理機関又は適格外国仲介業者」とあるのは「第一項に規定する特定受託者又は適格外国仲介業者」と、「当該適格口座管理機関」とあるのは「特定振替機関」とするほか
第五条の二第十九項の表第一項の項	第一項	第四十一条の十三の三第一項
当該特定振替機関等	当該特定振替機関等（
第十九項	第五条の二第十九項
受託者をいう。以下この条において同じ。）	受託者をいい、
第五条の二第十九項の表第四項の項	の特定受託者	の特定受託者（同項に規定する特定受託者をいう。以下この条において同じ。）
  <sup>art-41-13-3/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-12</sup>
  The provisions of Article 5-2, paragraphs (2) through (4), paragraphs (8) through (14), and paragraphs (16) through (19) apply mutatis mutandis to the amount of gain pertaining to redemption money of specified book-entry discount bonds. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 5-2, paragraph (2)	the preceding paragraph	Article 41-13-3, paragraph (1)
Article 5-2, paragraph (3)	paragraph (1)	Article 41-13-3, paragraph (1)
in paragraph (1) of that Article	in Article 13, paragraph (1) of that Act
Article 5-2, paragraph (3)	Article 5-2, paragraph (3) of that Act as applied mutatis mutandis pursuant to Article 41-13-3, paragraph (12) (Special Provisions on Taxation of the Amount of Gain, etc. from Book-Entry Discount Bonds)
interest on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph	redemption money of specified book-entry discount bonds prescribed in Article 41-13-3, paragraph (1) of that Act
Article 5-2, paragraph (4)	paragraph (1)	Article 41-13-3, paragraph (1)
Article 5-2, paragraph (8)	item (iv) of the preceding paragraph	Article 41-13-3, paragraph (7), item (iv)
paragraph (15)	Article 41-13-3, paragraph (10) or paragraph (11)
Article 5-2, paragraph (9)	paragraph (7), item (iv)	Article 41-13-3, paragraph (7), item (iv)
Article 5-2, paragraph (10)	paragraph (1) or	Article 41-13-3, paragraph (1) or
prescribed in paragraph (1)	prescribed in paragraph (1) of that Article
Article 5-2, paragraph (12)	paragraph (1)	Article 41-13-3, paragraph (1)
Article 5-2, paragraph (13)	paragraph (1) or	Article 41-13-3, paragraph (1) or
paragraph (1)' is deemed to be replaced with	paragraph (1) of that Article' is deemed to be replaced with
paragraph (1)', and	Article 41-13-3, paragraph (1)', and
Article 5-2, paragraph (17)	paragraph (1)	Article 41-13-3, paragraph (1)
, paragraph (1)	, paragraph (1) of that Article
Article 5-2, paragraph (19)	paragraph (1)	Article 41-13-3, paragraph (1)
that paragraph,	that paragraph, paragraph (6) and paragraph (11) of that Article, and
with regard to	with regard to, in addition to the phrase 'specified book-entry transfer institution, etc. prescribed in that paragraph' in paragraph (6) of that Article being deemed to be replaced with 'specified trustee prescribed in Article 41-13-3, paragraph (1) of that Act as the terms are deemed to be replaced pursuant to Article 5-2, paragraph (19) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) of that Act as applied mutatis mutandis pursuant to paragraph (12) of that Article', the phrase 'qualified account management institution or qualified foreign intermediary' in paragraph (11) of that Article being deemed to be replaced with 'specified trustee prescribed in paragraph (1) or qualified foreign intermediary', and the phrase 'the qualified account management institution' being deemed to be replaced with 'specified book-entry transfer institution'
The row for paragraph (1) in the table in Article 5-2, paragraph (19)	Paragraph (1)	Article 41-13-3, paragraph (1)
the relevant specified book-entry transfer institution, etc.	the relevant specified book-entry transfer institution, etc. (
paragraph (19)	Article 5-2, paragraph (19)
trustee; the same applies hereinafter in this Article)	trustee, and
The row for paragraph (4) in the table in Article 5-2, paragraph (19)	specified trustee referred to in that paragraph	specified trustee referred to in that paragraph (meaning the specified trustee prescribed in that paragraph; the same applies hereinafter in this Article)
  <sup>machine translation, not official</sup>

  **第十三項**  特定振替割引債（第七項第七号に規定する振替国債又は同号に規定する振替地方債に該当するものを除く。）の発行者は、第一項の規定の適用があるものとして当該特定振替割引債の償還金に係る差益金額につき第四十一条の十二の二第二項又は第三項の規定による所得税の徴収がされなかつた場合には、政令で定めるところにより、当該発行者の特殊関係者である非居住者又は外国法人の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他の財務省令で定める事項を記載した書類を税務署長に提出しなければならない。
  <sup>art-41-13-3/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-13</sup>
  The issuer of specified book-entry discount bonds (excluding those falling under book-entry government bonds prescribed in paragraph (7), item (vii) or book-entry municipal bonds prescribed in that item) must, where income tax has not been collected under the provisions of Article 41-12-2, paragraph (2) or paragraph (3) with respect to the amount of gain pertaining to redemption money of the specified book-entry discount bonds on the basis that the provisions of paragraph (1) apply, submit to the district director, pursuant to the provisions of Cabinet Order, a document stating the name or title of the nonresident or foreign corporation that is a specially-related person of the issuer, its domicile or residence, or the location of its head office or principal office, located outside Japan, and other matters specified by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

  **第十四項**  特定振替割引債の償還金の支払を受ける者が特殊関係者であるかどうかの判定、第十項及び第十一項の通知に係る書面等の保存に関する事項その他第一項から第六項まで及び第八項から前項までの規定の適用に関し必要な事項は、政令で定める。
  <sup>art-41-13-3/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-14</sup>
  The determination of whether a person who receives payment of redemption money of specified book-entry discount bonds is a specially-related person, matters concerning the preservation of documents, etc. pertaining to the notices set forth in paragraphs (10) and (11), and other necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraph (8) through the preceding paragraph are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-41-13-3/par-1: 第十一項 → 租税特別措置法 第四十一条の十三の三第十一項 (Article 41-13-3, paragraph (11)), art-41-13-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
- art-41-13-3/par-1: 第三条第一項第一号 → 租税特別措置法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), 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
- art-41-13-3/par-1: 第四十一条の十二の二 → 租税特別措置法 第四十一条の十二の二 (Article 41-12-2), art-41-12-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2
- art-41-13-3/par-1: 第十項 → 租税特別措置法 第四十一条の十三の三第十項 (Article 41-13-3, paragraph (10)), art-41-13-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10
- art-41-13-3/par-1: この項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — 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
- art-41-13-3/par-1: 第五条の二第一項 → 租税特別措置法 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-1
- art-41-13-3/par-2: 次項 → 租税特別措置法 第四十一条の十三の三第三項 (Article 41-13-3, paragraph (3)), art-41-13-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3
- art-41-13-3/par-2: 第四十一条の十二の二第一項 → 租税特別措置法 第四十一条の十二の二第一項 (Article 41-12-2, paragraph (1)), art-41-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1
- art-41-13-3/par-2: 第四項 → 租税特別措置法 第四十一条の十三の三第四項 (Article 41-13-3, paragraph (4)), art-41-13-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-4
- art-41-13-3/par-2: 前項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — 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
- art-41-13-3/par-3: 第一項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — 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
- art-41-13-3/par-4: この条 → 租税特別措置法 第四十一条の十三の三 (Article 41-13-3), art-41-13-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3
- art-41-13-3/par-4: 同条第三項 → 租税特別措置法 第五条の二第三項 (Article 5-2, paragraph (3)), art-5-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-3
- art-41-13-3/par-4: 前三項 → 租税特別措置法 第四十一条の十三の三第三項 (Article 41-13-3, paragraph (3)), art-41-13-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3
- art-41-13-3/par-4: 第五条の二第二項 → 租税特別措置法 第五条の二第二項 (Article 5-2, paragraph (2)), art-5-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2
- art-41-13-3/par-4: 前三項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — 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
- art-41-13-3/par-4: 第十二項 → 租税特別措置法 第四十一条の十三の三第十二項 (Article 41-13-3, paragraph (12)), art-41-13-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-12
- art-41-13-3/par-4: 前三項 → 租税特別措置法 第四十一条の十三の三第二項 (Article 41-13-3, paragraph (2)), art-41-13-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-2
- art-41-13-3/par-5: 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-41-13-3/par-5: 第三項 → 租税特別措置法 第四十一条の十三の三第三項 (Article 41-13-3, paragraph (3)), art-41-13-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3
- art-41-13-3/par-5: 第二項 → 租税特別措置法 第四十一条の十三の三第二項 (Article 41-13-3, paragraph (2)), art-41-13-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-2
- art-41-13-3/par-6: 所得税法第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/ja/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225
- art-41-13-3/par-6: 同条第一項第十号 → 所得税法 第二百二十五条第一項第十号 (Article 225, paragraph (1), item (x)), art-225/par-1/item-10 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-10
- art-41-13-3/par-6: 次号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-11
- art-41-13-3/par-6: 租税特別措置法第四十一条の十三の三第七項第七号 → 租税特別措置法 第四十一条の十三の三第七項第七号 (Article 41-13-3, paragraph (7), item (vii)), art-41-13-3/par-7/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-7
- art-41-13-3/par-6: 第一項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — 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
- art-41-13-3/par-6: 同項第八号 → 租税特別措置法 第四十一条の十三の三第七項第八号 (Article 41-13-3, paragraph (7), item (viii)), art-41-13-3/par-7/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-8
- art-41-13-3/par-6: 同項第九号 → 租税特別措置法 第四十一条の十三の三第七項第九号 (Article 41-13-3, paragraph (7), item (ix)), art-41-13-3/par-7/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-9 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-9
- art-41-13-3/par-7: この条 → 租税特別措置法 第四十一条の十三の三 (Article 41-13-3), art-41-13-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3
- art-41-13-3/par-7/item-1: 第五条の二第七項第一号 → 租税特別措置法 第五条の二第七項第一号 (Article 5-2, paragraph (7), item (i)), art-5-2/par-7/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-1
- art-41-13-3/par-7/item-1: 第五条の三第四項第一号 → 租税特別措置法 第五条の三第四項第一号 (Article 5-3, paragraph (4), item (i)), art-5-3/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-3/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-4/item-1
- art-41-13-3/par-7/item-2: 第五条の二第七項第二号 → 租税特別措置法 第五条の二第七項第二号 (Article 5-2, paragraph (7), item (ii)), art-5-2/par-7/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-2
- art-41-13-3/par-7/item-3: 第五条の二第七項第三号 → 租税特別措置法 第五条の二第七項第三号 (Article 5-2, paragraph (7), item (iii)), art-5-2/par-7/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-7/item-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-3
- art-41-13-3/par-7/item-4: 所得税法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- art-41-13-3/par-7/item-4: 次号 → 租税特別措置法 第四十一条の十三の三第七項第五号 (Article 41-13-3, paragraph (7), item (v)), art-41-13-3/par-7/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-5
- art-41-13-3/par-7/item-6: 第五条の二第七項第六号 → 租税特別措置法 第五条の二第七項第六号 (Article 5-2, paragraph (7), item (vi)), art-5-2/par-7/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-7/item-6 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-6
- art-41-13-3/par-7/item-7: 第四十一条の十二の二第六項第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — 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
- art-41-13-3/par-7/item-8: 第四十一条の十二の二第一項第一号 → 租税特別措置法 第四十一条の十二の二第一項第一号 (Article 41-12-2, paragraph (1), item (i)), art-41-12-2/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-1
- art-41-13-3/par-7/item-9: 第四十一条の十二の二第六項第三号 → 租税特別措置法 第四十一条の十二の二第六項第三号 (Article 41-12-2, paragraph (6), item (iii)), art-41-12-2/par-6/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-3
- art-41-13-3/par-7/item-11: 第五条の二第七項第七号 → 租税特別措置法 第五条の二第七項第七号 (Article 5-2, paragraph (7), item (vii)), art-5-2/par-7/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-7/item-7 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-7
- art-41-13-3/par-7/item-12: 第五条の二第七項第八号 → 租税特別措置法 第五条の二第七項第八号 (Article 5-2, paragraph (7), item (viii)), art-5-2/par-7/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-7/item-8 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-8
- art-41-13-3/par-8: 前項第十号 → 租税特別措置法 第四十一条の十三の三第七項第十号 (Article 41-13-3, paragraph (7), item (x)), art-41-13-3/par-7/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-10
- art-41-13-3/par-8/item-1: 前項第十号 → 租税特別措置法 第四十一条の十三の三第七項第十号 (Article 41-13-3, paragraph (7), item (x)), art-41-13-3/par-7/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-10
- art-41-13-3/par-8/item-2: 所得税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-41-13-3/par-8/item-2: 第十一項 → 租税特別措置法 第四十一条の十三の三第十一項 (Article 41-13-3, paragraph (11)), art-41-13-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
- art-41-13-3/par-8/item-2: 第六項 → 租税特別措置法 第四十一条の十三の三第六項 (Article 41-13-3, paragraph (6)), art-41-13-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-6
- art-41-13-3/par-9: 第七項第十号 → 租税特別措置法 第四十一条の十三の三第七項第十号 (Article 41-13-3, paragraph (7), item (x)), art-41-13-3/par-7/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-10
- art-41-13-3/par-9: 前項 → 租税特別措置法 第四十一条の十三の三第八項 (Article 41-13-3, paragraph (8)), art-41-13-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8
- art-41-13-3/par-10: この項 → 租税特別措置法 第四十一条の十三の三第十項 (Article 41-13-3, paragraph (10)), art-41-13-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10
- art-41-13-3/par-11: この項 → 租税特別措置法 第四十一条の十三の三第十一項 (Article 41-13-3, paragraph (11)), art-41-13-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第十項 (Article 5-2, paragraph (10)), art-5-2/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-10 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-10
- art-41-13-3/par-12: 第十六項から第十九項まで → 租税特別措置法 第五条の二第十九項 (Article 5-2, paragraph (19)), art-5-2/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-19
- art-41-13-3/par-12: 第四十一条の十三の三第七項第四号 → 租税特別措置法 第四十一条の十三の三第七項第四号 (Article 41-13-3, paragraph (7), item (iv)), art-41-13-3/par-7/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-4
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第十三項 (Article 5-2, paragraph (13)), art-5-2/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-13 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-13
- art-41-13-3/par-12: 第十六項から第十九項まで → 租税特別措置法 第五条の二第十六項 (Article 5-2, paragraph (16)), art-5-2/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-16 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-16
- art-41-13-3/par-12: 第十六項から第十九項まで → 租税特別措置法 第五条の二第十八項 (Article 5-2, paragraph (18)), art-5-2/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-18
- art-41-13-3/par-12: 第五条の二第二項から第四項まで → 租税特別措置法 第五条の二第三項 (Article 5-2, paragraph (3)), art-5-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-3
- art-41-13-3/par-12: この条 → 租税特別措置法 第四十一条の十三の三 (Article 41-13-3), art-41-13-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第八項 (Article 5-2, paragraph (8)), art-5-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-8
- art-41-13-3/par-12: 第十一項 → 租税特別措置法 第四十一条の十三の三第十一項 (Article 41-13-3, paragraph (11)), art-41-13-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
- art-41-13-3/par-12: 第十六項から第十九項まで → 租税特別措置法 第五条の二第十七項 (Article 5-2, paragraph (17)), art-5-2/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-17
- art-41-13-3/par-12: 第十五項 → 租税特別措置法 第五条の二第十五項 (Article 5-2, paragraph (15)), art-5-2/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-15
- art-41-13-3/par-12: 第四十一条の十三の三第十項 → 租税特別措置法 第四十一条の十三の三第十項 (Article 41-13-3, paragraph (10)), art-41-13-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10
- art-41-13-3/par-12: 前項第四号 → 租税特別措置法 第五条の二第七項第四号 (Article 5-2, paragraph (7), item (iv)), art-5-2/par-7/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-7/item-4
- art-41-13-3/par-12: 第四項 → 租税特別措置法 第四十一条の十三の三第四項 (Article 41-13-3, paragraph (4)), art-41-13-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-4
- art-41-13-3/par-12: 第五条の二第二項から第四項まで → 租税特別措置法 第五条の二第二項 (Article 5-2, paragraph (2)), art-5-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-2
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第十四項 (Article 5-2, paragraph (14)), art-5-2/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-14
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第十二項 (Article 5-2, paragraph (12)), art-5-2/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-12 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第九項 (Article 5-2, paragraph (9)), art-5-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-9
- art-41-13-3/par-12: 前項 → 租税特別措置法 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-1
- art-41-13-3/par-12: 第四十一条の十三の三第一項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — 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
- art-41-13-3/par-12: 第四十一条の十三の三第十二項 → 租税特別措置法 第四十一条の十三の三第十二項 (Article 41-13-3, paragraph (12)), art-41-13-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-12
- art-41-13-3/par-12: 第八項から第十四項まで → 租税特別措置法 第五条の二第十一項 (Article 5-2, paragraph (11)), art-5-2/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-11
- art-41-13-3/par-12: 第五条の二第二項から第四項まで → 租税特別措置法 第五条の二第四項 (Article 5-2, paragraph (4)), art-5-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-4
- art-41-13-3/par-13: 第三項 → 租税特別措置法 第四十一条の十二の二第三項 (Article 41-12-2, paragraph (3)), art-41-12-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3
- art-41-13-3/par-13: 第七項第七号 → 租税特別措置法 第四十一条の十三の三第七項第七号 (Article 41-13-3, paragraph (7), item (vii)), art-41-13-3/par-7/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-7/item-7 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-7
- art-41-13-3/par-13: 第四十一条の十二の二第二項 → 租税特別措置法 第四十一条の十二の二第二項 (Article 41-12-2, paragraph (2)), art-41-12-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-2
- art-41-13-3/par-13: 第一項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — 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
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第五項 (Article 41-13-3, paragraph (5)), art-41-13-3/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-5
- art-41-13-3/par-14: 前項 → 租税特別措置法 第四十一条の十三の三第十三項 (Article 41-13-3, paragraph (13)), art-41-13-3/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-13
- art-41-13-3/par-14: 第十一項 → 租税特別措置法 第四十一条の十三の三第十一項 (Article 41-13-3, paragraph (11)), art-41-13-3/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第三項 (Article 41-13-3, paragraph (3)), art-41-13-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3
- art-41-13-3/par-14: 第十項 → 租税特別措置法 第四十一条の十三の三第十項 (Article 41-13-3, paragraph (10)), art-41-13-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第四項 (Article 41-13-3, paragraph (4)), art-41-13-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-4
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — 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
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第二項 (Article 41-13-3, paragraph (2)), art-41-13-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-2
- art-41-13-3/par-14: 第一項から第六項まで → 租税特別措置法 第四十一条の十三の三第六項 (Article 41-13-3, paragraph (6)), art-41-13-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-6
- art-41-13-3/par-14: 第八項 → 租税特別措置法 第四十一条の十三の三第八項 (Article 41-13-3, paragraph (8)), art-41-13-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8

## Cited by

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

- 租税特別措置法 第四十一条の十三の二第二項（割引債の償還差益等に係る国内源泉所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-2/par-2
- 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 第四十一条の十三の三第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-2
- 租税特別措置法 第四十一条の十三の三第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-3
- 租税特別措置法 第四十一条の十三の三第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-4
- 租税特別措置法 第四十一条の十三の三第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-5
- 租税特別措置法 第四十一条の十三の三第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-6
- 租税特別措置法 第四十一条の十三の三第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7
- 租税特別措置法 第四十一条の十三の三第七項第四号（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-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-7/item-4
- 租税特別措置法 第四十一条の十三の三第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8
- 租税特別措置法 第四十一条の十三の三第八項第一号（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-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8/item-1
- 租税特別措置法 第四十一条の十三の三第八項第二号（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-8/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-8/item-2
- 租税特別措置法 第四十一条の十三の三第九項（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-9 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-9
- 租税特別措置法 第四十一条の十三の三第十項（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-10 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-10
- 租税特別措置法 第四十一条の十三の三第十一項（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-11 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-11
- 租税特別措置法 第四十一条の十三の三第十二項（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-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-12
- 租税特別措置法 第四十一条の十三の三第十三項（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-13 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-13
- 租税特別措置法 第四十一条の十三の三第十四項（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-14 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-14
- 租税特別措置法 第四十二条の二第一項第一号（外国金融機関等の債券現先取引等に係る利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-1/item-1
- 租税特別措置法 第六十七条の十七第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-6
- 租税特別措置法 第六十七条の十七第十一項（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-11 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-11
- 租税特別措置法 附則第二十一条第一項（振替国債等の利子の課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21/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-20261007T211206-086, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-087, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-002, 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