# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六条 (Article 6)

- 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: 第六条 (Article 6)（民間国外債等の利子の課税の特例） — address `art-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-6
- 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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### 第六条（民間国外債等の利子の課税の特例） — (Special Provisions on Taxation on Interest from Foreign Private Bonds)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-6 · https://japanlaw.org/l/332AC0000000026/art-6</sup>

  **第一項**  内国法人は、平成十年四月一日以後に発行された民間国外債（法人により国外において発行された債券（外国法人により発行された債券にあつては、当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定めるものに限る。）で、その利子の支払が国外において行われるものをいう。以下この条において同じ。）につき支払を受けるべき利子（第三条の三第二項若しくは第六項又は第四十一条の十二の二第一項の規定の適用があるものを除く。）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（外国法人により発行された民間国外債の利子にあつては、当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定める金額）に対し百分の十五の税率を適用して所得税を課する。
  <sup>art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-1</sup>
  A domestic corporation is liable to pay income tax with respect to interest (excluding interest subject to the provisions of Article 3-3, paragraph (2) or paragraph (6) or Article 41-12-2, paragraph (1)) receivable on private foreign bonds (meaning bonds issued outside Japan by a corporation (for bonds issued by a foreign corporation, limited to bonds specified by Cabinet Order as those pertaining to the business conducted by the foreign corporation through its permanent establishment), interest on which is to be paid outside Japan; the same applies hereinafter in this Article) which have been issued on or after April 1, 1998, and income tax is imposed by applying a tax rate of 15 percent to the amount of interest receivable (for interest on private foreign bonds issued by a foreign corporation, to the amount specified by Cabinet Order as that pertaining to the business conducted by the foreign corporation through its permanent establishment).
  <sup>machine translation, not official</sup>

  **第二項**  平成十年四月一日以後に発行した民間国外債につき、居住者又は内国法人に対しその利子（第三条の三第三項若しくは第六項又は第四十一条の十二の二第四項の規定の適用があるものを除く。）の支払をする者は、その支払の際、その支払をする金額（外国法人が発行した民間国外債の利子にあつては、当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定める金額）に百分の十五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末日までに、これを国に納付しなければならない。
  <sup>art-6/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-2</sup>
  A person who pays interest (excluding interest subject to the provisions of Article 3-3, paragraph (3) or paragraph (6) or Article 41-12-2, paragraph (4)) on private foreign bonds that the person has issued on or after April 1, 1998, to a resident or domestic corporation, upon payment, must collect income tax equivalent to the amount calculated by multiplying the amount of interest payable (for interest on private foreign bonds issued by a foreign corporation, the amount specified by Cabinet Order as that pertaining to the business conducted by the foreign corporation through its permanent establishment) by a tax rate of 15 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection.
  <sup>machine translation, not official</sup>

  **第三項**  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、国税通則法及び国税徴収法の規定を適用する。この場合において、第一項に規定する民間国外債につき支払を受けるべき利子の支払を受けるべき者が内国法人であるときは、当該内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六条第一項（民間国外債等の利子の課税の特例）に規定する民間国外債につき支払を受けるべき利子」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。
  <sup>art-6/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-6/par-3</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, the Act on General Rules for National Taxes, and the National Tax Collection Act are applied thereto. In this case, where the person who is to receive interest receivable on private foreign bonds prescribed in paragraph (1) is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation, the phrase "or prize money" in Article 68, paragraph (1) of the Act is deemed to be replaced with "or prize money, or interest receivable on private foreign bonds prescribed in Article 6, paragraph (1) (Special Provisions on Taxation on Interest from Foreign Private Bonds) of the Act on Special Measures Concerning Taxation", and the phrase "the 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>

  **第四項**  非居住者又は外国法人が、平成十年四月一日以後に発行された民間国外債（その利子の額が当該民間国外債の発行をする者又は当該発行をする者の特殊関係者（民間国外債の発行をする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。）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を除く。次項、第六項、第十二項及び第十四項において同じ。）の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者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財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第八項及び第十項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その支払を受ける利子については、所得税を課さない。
  <sup>art-6/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4</sup>
  Where a nonresident or foreign corporation receives a payment of interest on private foreign bonds (excluding those whose amount of interest is calculated on the basis of an indicator specified by Cabinet Order concerning the person who issues the private foreign bonds or a specially-related person of the issuer (meaning a person who has a special relationship specified by Cabinet Order with the person who issues the private foreign bonds; the same applies hereinafter in this Article); the same applies in the following paragraph, paragraph (6), paragraph (12), and paragraph (14)) issued on or after April 1, 1998, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that that person or it seeks the application of the provisions of this paragraph with respect to the interest receivable, as well as their or its name and their domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written application for a tax exemption"), via the person who pays the interest (in the case where the interest is paid via a person in charge of handling payment specified by Cabinet Order (hereinafter referred to in this paragraph, paragraph (8), and paragraph (10) as a "person in charge of handling payment"), submission is made via the person in charge of handling payment and the person who pays the interest), to the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the interest (in the case where another place has been designated pursuant to the provisions of Article 18, paragraph (2) of the Act: the designated place for tax payment), income tax is not imposed on the interest to be received.
  <sup>machine translation, not official</sup>

  **第五項**  前項の規定は、民間国外債の発行をする者の特殊関係者が支払を受ける当該民間国外債の利子については、適用しない。
  <sup>art-6/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-6/par-5</sup>
  The provisions of the preceding paragraph do not apply to interest on private foreign bonds received by a specially-related person of the person who issues the private foreign bonds.
  <sup>machine translation, not official</sup>

  **第六項**  第四項の規定は、恒久的施設を有する非居住者が支払を受ける民間国外債の利子で、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。この場合において、当該非居住者が、第四項の規定による非課税適用申告書を提出しており、かつ、当該民間国外債の発行をする者の特殊関係者でないときは、当該支払を受ける利子については、同法第二百十二条の規定は適用せず、第八条の五第一項中「次に掲げるもの」とあるのは、「次に掲げるもの（第六条第六項後段の規定により同法第二百十二条の規定による所得税の徴収がされなかつたものを除く。）」として、同項の規定を適用する。
  <sup>art-6/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-6/par-6</sup>
  The provisions of paragraph (4) do not apply to interest on private foreign bonds received by a nonresident who has a permanent establishment, which falls under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act. In this case, where the nonresident has submitted a written application for a tax exemption under paragraph (4) and is not a specially-related person of the person who issues the private foreign bonds, the provisions of Article 212 of that Act do not apply to the interest so received, and the provisions of Article 8-5, paragraph (1) apply by deeming the phrase "the following" in that paragraph to be replaced with "the following (excluding those for which income tax has not been collected under the provisions of Article 212 of that Act pursuant to the second sentence of Article 6, paragraph (6))".
  <sup>machine translation, not official</sup>

  **第七項**  第四項の場合において、非課税適用申告書が同項に規定する税務署長に提出されたときは、同項に規定する利子の支払をする者においてその受理がされた時にその提出があつたものとみなす。
  <sup>art-6/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-6/par-7</sup>
  In the case referred to in paragraph (4), where a written application for a tax exemption has been submitted to the district director of the tax office prescribed in the paragraph, it is deemed that the submission to the district director of the tax office has been made when the written application has been received by the person who pays the interest prescribed in the paragraph.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第八項**  第四項の非居住者若しくは外国法人又は第六項後段の非居住者（以下この項において「非居住者等」という。）は、第四項の規定による非課税適用申告書の提出に代えて、同項の利子の支払をする者に対し（当該利子の支払が支払の取扱者を通じて行われる場合には、当該支払の取扱者を経由して当該利子の支払をする者に対し）、当該非課税適用申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。）により提供することができる。この場合において、当該非居住者等は、当該非課税適用申告書を当該利子の支払をする者に提出したものとみなす。
  <sup>art-6/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-6/par-8</sup>
  A nonresident or foreign corporation referred to in paragraph (4) or a nonresident referred to in the second sentence of paragraph (6) (hereinafter referred to in this paragraph as a "nonresident, etc.") may, in lieu of submitting a written application for a tax exemption under paragraph (4), provide the person who pays the interest referred to in that paragraph (in the case where the interest is paid via a person in charge of handling payment, the person who pays the interest, via the person in charge of handling payment) with the matters to be stated in the written application for a tax exemption by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance). In this case, the nonresident, etc. is deemed to have submitted the written application for a tax exemption to the person who pays the interest.
  <sup>machine translation, not official</sup>

  **第九項**  前項の規定の適用がある場合における第七項の規定の適用については、同項中「非課税適用申告書」とあるのは「非課税適用申告書に記載すべき事項」と、「受理がされた時」とあるのは「提供を受けた時」とする。
  <sup>art-6/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-6/par-9</sup>
  With regard to the application of the provisions of paragraph (7) in the case where the provisions of the preceding paragraph apply, in that paragraph, the phrase "a written application for a tax exemption" is deemed to be replaced with "the matters to be stated in a written application for a tax exemption", and the phrase "when the written application has been received by" is deemed to be replaced with "when the matters have been provided to".
  <sup>machine translation, not official</sup>

  **第十項**  非居住者又は外国法人が、平成十年四月一日以後に発行された特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合（当該特定民間国外債の発行をする者の特殊関係者が支払を受ける場合を除く。）において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十五項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。同項において「利子受領者確認書」という。）を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。
  <sup>art-6/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-6/par-10</sup>
  Where a nonresident or foreign corporation receives payment of interest on specified private foreign bonds issued on or after April 1, 1998, for which the nonresident or foreign corporation has, pursuant to the provisions of Cabinet Order, entrusted custody with a person in charge of handling payment (excluding the case where a specially-related person of the person who issues the specified private foreign bonds receives the payment), if [1] the person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the specified private foreign bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by Order of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provisions of Article 3-3, paragraph (3) or paragraph (6); hereinafter the same applies in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (15) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the person in charge of handling custody and payment has further entrusted custody, notice is given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by Order of the Ministry of Finance (limited to a document prepared based on the interest recipient information provided by the person in charge of handling custody and payment; referred to in that paragraph as the "document identifying the interest recipient"), and submitted it to the competent district director with jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the interest (in the case where another place has been designated pursuant to the provisions of Article 18, paragraph (2) of the Act: the designated place for tax payment), the nonresident or foreign corporation is deemed to have submitted a written application for a tax exemption pursuant to the provisions of paragraph (4) with respect to the interest receivable thereby:
  <sup>machine translation, not official</sup>

    **一**  当該利子の支払を受けるべき者が全て当該特定民間国外債の発行をする者の特殊関係者でない非居住者又は外国法人である場合　その旨
    <sup>art-6/par-10/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-10/item-1</sup>
    where all persons who are to receive payment of the interest are nonresidents or foreign corporations that are not specially-related persons of the person who issues the specified private foreign bonds: This fact; or
    <sup>machine translation, not official</sup>

    **二**  当該利子の支払を受けるべき者に居住者、内国法人又は当該特定民間国外債の発行をする者の特殊関係者である非居住者若しくは外国法人が含まれている場合　当該利子の支払を受けるべき者のうち当該特定民間国外債の発行をする者の特殊関係者でない非居住者及び外国法人がその支払を受けるべき金額の合計額
    <sup>art-6/par-10/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-10/item-2</sup>
    where there is a resident(s), domestic corporation(s), or nonresident(s) or foreign corporation(s) that are specially-related persons of the person who issues the specified private foreign bonds among the persons who are to receive payment of the interest: The total amount receivable by the nonresidents and foreign corporations that are not specially-related persons of the person who issues the specified private foreign bonds, among the persons who are to receive the interest.
    <sup>machine translation, not official</sup>

  **第十一項**  第四項及び第七項から前項までの規定は、金融機関又は金融商品取引業者で政令で定めるもの（内国法人に限る。次項において「国内金融機関等」という。）が平成十年四月一日以後に発行された民間国外債の利子（第三条の三第二項又は第六項の規定の適用があるものを除く。）の支払を受ける場合について準用する。この場合において、第四項中「民間国外債（その利子の額が当該民間国外債の発行をする者又は当該発行をする者の特殊関係者（民間国外債の発行をする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。）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を除く。次項、第六項、第十二項及び第十四項において同じ。）」とあるのは「民間国外債」と、「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」とあるのは「名称、本店又は主たる事務所の所在地及び行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項に規定する法人番号」と、前項中「場合（当該特定民間国外債の発行をする者の特殊関係者が支払を受ける場合を除く。）」とあるのは「場合」と、同項第一号中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は次項に規定する国内金融機関等」と、同項第二号中「内国法人」とあるのは「内国法人（次項に規定する国内金融機関等を除く。）」と、「及び外国法人」とあるのは「及び外国法人並びに同項に規定する国内金融機関等」と読み替えるものとする。
  <sup>art-6/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-6/par-11</sup>
  The provisions of paragraph (4) and paragraph (7) through the preceding paragraph apply mutatis mutandis where a financial institution or financial instruments business operator specified by Cabinet Order (limited to a domestic corporation; referred to in the following paragraph as a "domestic financial institution, etc.") receives payment of interest (excluding interest subject to Article 3-3, paragraph (2) or paragraph (6)) on private foreign bonds issued on or after April 1, 1998. In this case: in paragraph (4), the phrase "private foreign bonds (excluding those whose amount of interest is calculated on the basis of an indicator specified by Cabinet Order concerning the person who issues the private foreign bonds or a specially-related person of the issuer (meaning a person who has a special relationship specified by Cabinet Order with the person who issues the private foreign bonds; the same applies hereinafter in this Article); the same applies in the following paragraph, paragraph (6), paragraph (12), and paragraph (14))" is deemed to be replaced with "private foreign bonds", and the phrase "their or its name and their domicile or residence or the location of its head office or principal office, each of which is located outside Japan" is deemed to be replaced with "its name, the location of its head office or principal office, and its corporate number prescribed in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures"; in the preceding paragraph, the phrase "custody with a person in charge of handling payment (excluding the case where a specially-related person of the person who issues the specified private foreign bonds receives the payment)" is deemed to be replaced with "custody with a person in charge of handling payment"; in item (i) of that paragraph, the phrase "nonresidents or foreign corporations" is deemed to be replaced with "nonresidents or foreign corporations or domestic financial institutions, etc. prescribed in the following paragraph"; and in item (ii) of that paragraph, the phrase "domestic corporation(s)" is deemed to be replaced with "domestic corporation(s) (excluding domestic financial institution(s), etc. prescribed in the following paragraph)", and the phrase "and foreign corporations" is deemed to be replaced with "and foreign corporations and domestic financial institutions, etc. prescribed in that paragraph".
  <sup>machine translation, not official</sup>

  **第十二項**  第十項に規定する特定民間国外債とは、次に掲げる要件を満たしている民間国外債をいう。
  <sup>art-6/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-6/par-12</sup>
  Specified private foreign bonds prescribed in paragraph (10) mean private foreign bonds that satisfy the following requirements:
  <sup>machine translation, not official</sup>

    **一**  当該民間国外債の発行をする者が締結する引受契約等（債券の発行に係る引受け、募集又は売出しの取扱いその他これらに準ずるもの（以下この号において「引受け等」という。）に関する契約をいう。以下この号において同じ。）に、当該民間国外債の引受け等を行う者は、当該民間国外債を居住者、内国法人（国内金融機関等を除く。）並びに当該民間国外債の発行をする者の特殊関係者である非居住者及び外国法人（当該民間国外債の発行をする者の特殊関係者である非居住者又は外国法人であつて当該引受契約等を締結する者が、当該引受契約等を締結する他の者が当該引受契約等に基づく募集又は売出しその他これらに準ずるものに際して当該引受契約等に係る当該民間国外債の全部を取得させ、又は売り付けることができなかつた場合におけるその残部を、当該引受契約等を締結する他の者から取得し、又は買い付ける場合における当該引受契約等を締結する者を除く。）に対して当該引受契約等に基づく募集又は売出し、募集又は売出しの取扱いその他これらに準ずるものにより取得させ、又は売り付けてはならない旨の定めがあること。
    <sup>art-6/par-12/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-12/item-1</sup>
    in the underwriting contract, etc. (meaning a contract for underwriting, dealings in a public offering or secondary distribution, or any other operations equivalent thereto pertaining to the issue of bonds (hereinafter referred to in this item as "underwriting, etc."); the same applies hereinafter in this item) concluded by the person who issues the private foreign bonds, it is provided that the person who performs the underwriting, etc. of the private foreign bonds must not pressure any resident, domestic corporation (excluding a domestic financial institution, etc.), or nonresident or foreign corporation that is a specially-related person of the person who issues the private foreign bonds (excluding a person concluding the underwriting contract, etc. that is a nonresident or foreign corporation that is a specially-related person of the person who issues the private foreign bonds, in the case where it acquires or buys, from another person concluding the underwriting contract, etc., the remainder of the private foreign bonds pertaining to the underwriting contract, etc. that the other person was unable to have acquired or to sell in full in a public offering or secondary distribution or any other operations equivalent thereto under the underwriting contract, etc.) into acquiring or buying the private foreign bonds by way of public offering or secondary distribution, dealings in a public offering or secondary distribution, or any other operations equivalent thereto under the underwriting contract, etc.; and
    <sup>machine translation, not official</sup>

    **二**  当該民間国外債の券面及びその発行に係る目論見書（当該民間国外債の券面が発行されていない場合には、当該民間国外債の発行に係る目論見書）に、居住者、内国法人又は当該民間国外債の発行をする者の特殊関係者である非居住者若しくは外国法人が当該民間国外債の利子の支払を受ける場合（国内金融機関等が前項において準用する第四項及び第七項の規定により非課税適用申告書を提出している場合（前項において準用する第十項の規定により非課税適用申告書を提出したものとみなされる場合を含む。）及び第三条の三第六項に規定する内国法人又は金融機関若しくは金融商品取引業者等（以下この号において「公共法人等」という。）が国内における同条第一項に規定する支払の取扱者を通じて支払を受ける場合（当該公共法人等による同条第六項に規定する申告書の提出がある場合に限る。）を除く。）には、当該民間国外債の利子について所得税が課される旨の記載があること。
    <sup>art-6/par-12/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-12/item-2</sup>
    it is stated on the certificates of the private foreign bonds and in the prospectus pertaining to their issue (where no certificates of the private foreign bonds have been issued, in the prospectus pertaining to the issue of the private foreign bonds) that income tax is imposed on interest on the private foreign bonds where a resident, domestic corporation, or nonresident or foreign corporation that is a specially-related person of the person who issues the private foreign bonds receives payment of interest on the private foreign bonds (excluding the case where a domestic financial institution, etc. has submitted a written application for a tax exemption pursuant to the provisions of paragraph (4) and paragraph (7) as applied mutatis mutandis pursuant to the preceding paragraph (including the case where it is deemed to have submitted a written application for a tax exemption pursuant to the provisions of paragraph (10) as applied mutatis mutandis pursuant to the preceding paragraph), and the case where a domestic corporation, financial institution, or financial instruments business operator, etc. prescribed in Article 3-3, paragraph (6) (hereinafter referred to in this item as a "public corporation, etc.") receives the payment through a person in charge of handling payment in Japan prescribed in paragraph (1) of that Article (limited to the case where the public corporation, etc. has submitted the return prescribed in paragraph (6) of that Article)).
    <sup>machine translation, not official</sup>

  **第十三項**  前各項の規定は、平成十年四月一日以後に発行された外貨債（外貨公債の発行に関する法律（昭和三十八年法律第六十三号）第二条第一項及び第四条に規定する外貨債のうち、国外において発行されたものでその利子の支払が国外において行われるものに限る。）の利子について準用する。この場合において、第三項中「第六条第一項（民間国外債等の利子の課税の特例）」とあるのは「第六条第十三項（民間国外債等の利子の課税の特例）において準用する同条第一項」と、第六項中「第六条第六項後段」とあるのは「第六条第十三項において準用する同条第六項後段」と読み替えるものとする。
  <sup>art-6/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-6/par-13</sup>
  The provisions of the preceding paragraphs apply mutatis mutandis to interest on foreign-denominated bonds (limited to foreign-denominated bonds as prescribed in Article 2, paragraph (1) and Article 4 of the Act on Issue of Government Bonds in Foreign Currency (Act No. 63 of 1963), which are issued outside Japan and interest on which is paid outside Japan) issued on or after April 1, 1998. In this case, the phrase "Article 6, paragraph (1) (Special Provisions on Taxation on Interest from Foreign Private Bonds)" in paragraph (3) is deemed to be replaced with "Article 6, paragraph (1) as applied mutatis mutandis pursuant to Article 6, paragraph (13) (Special Provisions on Taxation on Interest from Foreign Private Bonds)", and the phrase "the second sentence of Article 6, paragraph (6)" in paragraph (6) is deemed to be replaced with "the second sentence of Article 6, paragraph (6) as applied mutatis mutandis pursuant to Article 6, paragraph (13)".
  <sup>machine translation, not official</sup>

  **第十四項**  民間国外債の発行をした者で第四項又は第六項後段の規定の適用があるものとして当該民間国外債の利子につき所得税法第二百十二条の規定による所得税の徴収をしなかつたものは、政令で定めるところにより、当該発行をした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-6/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-6/par-14</sup>
  A person who has issued private foreign bonds and has not collected income tax pursuant to the provisions of Article 212 of the Income Tax Act with regard to interest on the private foreign bonds on the grounds that the provisions of paragraph (4) or the second sentence of paragraph (6) apply must, pursuant to the provisions of Cabinet Order, submit to the district director a document stating the name or title of any nonresident or foreign corporation that is a specially-related person of the issuer, their or its domicile or residence or the location of its head office or principal office outside Japan, and other matters specified by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

  **第十五項**  第三項に定めるもののほか、非課税適用申告書に記載された事項の確認のための手続その他の非課税適用申告書の提出に関する事項、利子受領者情報の通知並びにその通知に係る情報の保存及び管理に関する事項、利子受領者情報の通知があつた場合において当該利子受領者情報に変更がないときにおけるその通知の省略の特例、利子受領者確認書の提出に関する事項、民間国外債の利子につき第二項の規定により所得税を徴収された者が確定申告書の提出をする場合に添付すべき書類に関する事項その他第一項、第二項及び第四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-6/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-6/par-15</sup>
  Beyond what is specified in paragraph (3), the procedure for confirmation of the matters stated in a written application for a tax exemption and any other matters concerning the submission of a written application for a tax exemption, matters concerning a notice of the interest recipient information as well as preservation and management of such information provided in the notice, special provisions for omitting a notice in the case where there is no change in the interest recipient information provided in the previous notice, matters concerning the submission of a document identifying the interest recipient, matters concerning documents to be attached to a final return which is filed by a person who has been subject to the collection of income tax pursuant to the provisions of paragraph (2) with respect to interest on private foreign bonds, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (2), and paragraph (4) to the preceding paragraph are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-6/par-1: 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-6/par-1: この条 → 租税特別措置法 第六条 (Article 6), art-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-6 · https://japanlaw.org/l/332AC0000000026/art-6
- art-6/par-1: 第三条の三第二項 → 租税特別措置法 第三条の三第二項 (Article 3-3, paragraph (2)), art-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-2
- art-6/par-1: 第六項 → 租税特別措置法 第三条の三第六項 (Article 3-3, paragraph (6)), art-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-6
- art-6/par-2: 第三条の三第三項 → 租税特別措置法 第三条の三第三項 (Article 3-3, paragraph (3)), art-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-3
- art-6/par-2: 第四十一条の十二の二第四項 → 租税特別措置法 第四十一条の十二の二第四項 (Article 41-12-2, paragraph (4)), art-41-12-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-4
- art-6/par-2: 第六項 → 租税特別措置法 第三条の三第六項 (Article 3-3, paragraph (6)), art-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-6
- art-6/par-3: 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-6/par-3: 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-6/par-3: 第一項 → 租税特別措置法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-1
- art-6/par-3: 前項 → 租税特別措置法 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-2
- art-6/par-4: 所得税法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-6/par-4: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- art-6/par-4: 次項 → 租税特別措置法 第六条第五項 (Article 6, paragraph (5)), art-6/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-6/par-5
- art-6/par-4: 第十項 → 租税特別措置法 第六条第十項 (Article 6, paragraph (10)), art-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-6/par-10
- art-6/par-4: 第十二項 → 租税特別措置法 第六条第十二項 (Article 6, paragraph (12)), art-6/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-6/par-12
- art-6/par-4: この条 → 租税特別措置法 第六条 (Article 6), art-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-6 · https://japanlaw.org/l/332AC0000000026/art-6
- art-6/par-4: この項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-6/par-4: 第六項 → 租税特別措置法 第六条第六項 (Article 6, paragraph (6)), art-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-6/par-6
- art-6/par-4: 第十四項 → 租税特別措置法 第六条第十四項 (Article 6, paragraph (14)), art-6/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-6/par-14
- art-6/par-4: 第八項 → 租税特別措置法 第六条第八項 (Article 6, paragraph (8)), art-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-6/par-8
- art-6/par-5: 前項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-6/par-6: 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-6/par-6: 同法第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 · https://japanlaw.org/l/340AC0000000033/art-212
- art-6/par-6: 第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-6/par-6: 第八条の五第一項 → 租税特別措置法 第八条の五第一項 (Article 8-5, paragraph (1)), art-8-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1
- art-6/par-6: 第六条第六項 → 租税特別措置法 第六条第六項 (Article 6, paragraph (6)), art-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-6/par-6
- art-6/par-7: 第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-6/par-8: 第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-6/par-8: 第六項 → 租税特別措置法 第六条第六項 (Article 6, paragraph (6)), art-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-6/par-6
- art-6/par-8: この項 → 租税特別措置法 第六条第八項 (Article 6, paragraph (8)), art-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-6/par-8
- art-6/par-9: 第七項 → 租税特別措置法 第六条第七項 (Article 6, paragraph (7)), art-6/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-6/par-7
- art-6/par-9: 前項 → 租税特別措置法 第六条第八項 (Article 6, paragraph (8)), art-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-6/par-8
- art-6/par-10: 所得税法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-6/par-10: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- art-6/par-10: 第三条の三第三項 → 租税特別措置法 第三条の三第三項 (Article 3-3, paragraph (3)), art-3-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-3
- art-6/par-10: この項 → 租税特別措置法 第六条第十項 (Article 6, paragraph (10)), art-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-6/par-10
- art-6/par-10: 第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-6/par-10: 第十五項 → 租税特別措置法 第六条第十五項 (Article 6, paragraph (15)), art-6/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-6/par-15
- art-6/par-10: 第六項 → 租税特別措置法 第三条の三第六項 (Article 3-3, paragraph (6)), art-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-6
- art-6/par-11: 次項 → 租税特別措置法 第六条第五項 (Article 6, paragraph (5)), art-6/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-6/par-5
- art-6/par-11: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/ja/my-number-act/art-2/par-16 · https://japanlaw.org/l/425AC0000000027/art-2/par-16
- art-6/par-11: 同項第一号 → 租税特別措置法 第六条第十項第一号 (Article 6, paragraph (10), item (i)), art-6/par-10/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10/item-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-10/item-1
- art-6/par-11: 次項 → 租税特別措置法 第六条第十一項 (Article 6, paragraph (11)), art-6/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-6/par-11
- art-6/par-11: 同項第二号 → 租税特別措置法 第六条第十項第二号 (Article 6, paragraph (10), item (ii)), art-6/par-10/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10/item-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-10/item-2
- art-6/par-11: 第七項 → 租税特別措置法 第六条第七項 (Article 6, paragraph (7)), art-6/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-6/par-7
- art-6/par-11: 前項 → 租税特別措置法 第六条第十項 (Article 6, paragraph (10)), art-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-6/par-10
- art-6/par-11: 次項 → 租税特別措置法 第六条第十二項 (Article 6, paragraph (12)), art-6/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-6/par-12
- art-6/par-11: 第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-6/par-11: この条 → 租税特別措置法 第六条 (Article 6), art-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-6 · https://japanlaw.org/l/332AC0000000026/art-6
- art-6/par-11: 第三条の三第二項 → 租税特別措置法 第三条の三第二項 (Article 3-3, paragraph (2)), art-3-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-2
- art-6/par-11: 第六項 → 租税特別措置法 第三条の三第六項 (Article 3-3, paragraph (6)), art-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-6
- art-6/par-11: 第六項 → 租税特別措置法 第六条第六項 (Article 6, paragraph (6)), art-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-6/par-6
- art-6/par-11: 第十四項 → 租税特別措置法 第六条第十四項 (Article 6, paragraph (14)), art-6/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-6/par-14
- art-6/par-12: 第十項 → 租税特別措置法 第六条第十項 (Article 6, paragraph (10)), art-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-6/par-10
- art-6/par-12/item-1: この号 → 租税特別措置法 第六条第十二項第一号 (Article 6, paragraph (12), item (i)), art-6/par-12/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-12/item-1
- art-6/par-12/item-2: 前項 → 租税特別措置法 第六条第十一項 (Article 6, paragraph (11)), art-6/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-6/par-11
- art-6/par-12/item-2: 第七項 → 租税特別措置法 第六条第七項 (Article 6, paragraph (7)), art-6/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-6/par-7
- art-6/par-12/item-2: 第十項 → 租税特別措置法 第六条第十項 (Article 6, paragraph (10)), art-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-6/par-10
- art-6/par-12/item-2: 第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-6/par-12/item-2: この号 → 租税特別措置法 第六条第十二項第二号 (Article 6, paragraph (12), item (ii)), art-6/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-12/item-2
- art-6/par-12/item-2: 同条第一項 → 租税特別措置法 第三条の三第一項 (Article 3-3, paragraph (1)), art-3-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-1
- art-6/par-12/item-2: 第三条の三第六項 → 租税特別措置法 第三条の三第六項 (Article 3-3, paragraph (6)), art-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-6
- art-6/par-13: 外貨公債の発行に関する法律（昭和三十八年法律第六十三号）第二条第一項 → e-Gov law 338AC0000000063, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-6/par-13: 第四条 → e-Gov law 338AC0000000063, 第四条 (Article 4), art-4 — not held in this collection
- art-6/par-13: 前各項 → 租税特別措置法 第六条第五項 (Article 6, paragraph (5)), art-6/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-6/par-5
- art-6/par-13: 前各項 → 租税特別措置法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-1
- art-6/par-13: 前各項 → 租税特別措置法 第六条第十一項 (Article 6, paragraph (11)), art-6/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-6/par-11
- art-6/par-13: 第六条第十三項 → 租税特別措置法 第六条第十三項 (Article 6, paragraph (13)), art-6/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-6/par-13
- art-6/par-13: 前各項 → 租税特別措置法 第六条第九項 (Article 6, paragraph (9)), art-6/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-6/par-9
- art-6/par-13: 前各項 → 租税特別措置法 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-2
- art-6/par-13: 前各項 → 租税特別措置法 第六条第七項 (Article 6, paragraph (7)), art-6/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-6/par-7
- art-6/par-13: 前各項 → 租税特別措置法 第六条第十項 (Article 6, paragraph (10)), art-6/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-6/par-10
- art-6/par-13: 前各項 → 租税特別措置法 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-6/par-3
- art-6/par-13: 前各項 → 租税特別措置法 第六条第十二項 (Article 6, paragraph (12)), art-6/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-6/par-12
- art-6/par-13: 前各項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-6/par-13: 前各項 → 租税特別措置法 第六条第六項 (Article 6, paragraph (6)), art-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-6/par-6
- art-6/par-13: 前各項 → 租税特別措置法 第六条第八項 (Article 6, paragraph (8)), art-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-6/par-8
- art-6/par-14: 所得税法第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/ja/income-tax-act/art-212 · https://japanlaw.org/l/340AC0000000033/art-212
- art-6/par-14: 第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-6/par-14: 第六項 → 租税特別措置法 第六条第六項 (Article 6, paragraph (6)), art-6/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-6/par-6
- art-6/par-15: 第一項 → 租税特別措置法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-1
- art-6/par-15: 第二項 → 租税特別措置法 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-2
- art-6/par-15: 第三項 → 租税特別措置法 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-6/par-3
- art-6/par-15: 第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- art-6/par-15: 前項 → 租税特別措置法 第六条第十四項 (Article 6, paragraph (14)), art-6/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-6/par-14

## Cited by

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

- 所得税法 附則第三条第四項第二号（非居住者又は外国法人に係る恒久的施設の定義に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4301-7/art-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-4301-7/art-3/par-4/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
- 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 第六条第一項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-1
- 租税特別措置法 第六条第三項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-6/par-3
- 租税特別措置法 第六条第四項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- 租税特別措置法 第六条第五項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-6/par-5
- 租税特別措置法 第六条第六項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-6/par-6
- 租税特別措置法 第六条第七項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/art-6/par-7
- 租税特別措置法 第六条第八項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-6/par-8
- 租税特別措置法 第六条第九項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-6/par-9
- 租税特別措置法 第六条第十項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-6/par-10
- 租税特別措置法 第六条第十一項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-6/par-11
- 租税特別措置法 第六条第十二項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-6/par-12
- 租税特別措置法 第六条第十二項第一号（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-6/par-12/item-1
- 租税特別措置法 第六条第十二項第二号（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-6/par-12/item-2
- 租税特別措置法 第六条第十三項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-6/par-13
- 租税特別措置法 第六条第十四項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-14 · https://japanlaw.org/l/332AC0000000026/art-6/par-14
- 租税特別措置法 第六条第十五項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-15 · https://japanlaw.org/l/332AC0000000026/art-6/par-15
- 租税特別措置法 第四十一条の十三第三項（振替国債等の償還差益の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-3
- 租税特別措置法 第四十一条の十三第四項（振替国債等の償還差益の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-13/par-4
- 租税特別措置法 第六十七条の十七第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-3
- 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 附則第二十二条第一項（民間国外債等の利子の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22/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-20261007T211206-008, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-001, 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