# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Article 5) - 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: 第五条 (Article 5)（納税準備預金の利子の非課税） — address `art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-5 - 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. --- ### 第五条（納税準備預金の利子の非課税） — Tax Exemption on Interest on Tax Payment Reserve Deposits caption: machine translation, not official art-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-5 · https://japanlaw.org/l/332AC0000000026/art-5 **第一項** 納税準備預金の利子については、所得税を課さない。ただし、当該預金から租税の納付の目的以外の目的のために引き出された金額がある場合には、その引出しの日の属する利子の計算期間に対応する利子については、所得税を課する。 art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-5/par-1 Income tax is not imposed on interest on tax payment reserve deposits; provided, however, that if any amount has been withdrawn from the deposits for a purpose other than the payment of taxes, income tax is imposed on the interest corresponding to the calculation period of interest that includes the day of the withdrawal. machine translation, not official **第二項** 前項に規定する納税準備預金とは、租税の納付に充てることを目的として銀行その他の政令で定める金融機関に対してした預金で当該金融機関が他の預金と区分して経理しているものをいう。 art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-5/par-2 The tax payment reserve deposits prescribed in the preceding paragraph means deposits made with a bank or any other financial institution specified by Cabinet Order for the purpose of appropriating them for the payment of taxes, which the financial institution accounts for separately from other deposits. machine translation, not official --- ## Cites - art-5/par-2: 前項 → 租税特別措置法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-5/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第五条第二項（納税準備預金の利子の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-5/par-2 - 租税特別措置法 第九十二条第一項（納税準備預金通帳の印紙税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/art-92/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-20261007T211206-005, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-006, 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