# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Article 8)

- 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: 第八条 (Article 8)（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — address `art-8`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-8
- 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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### 第八条（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions
<sup>caption: machine translation, not official</sup>
<sup>art-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-8 · https://japanlaw.org/l/332AC0000000026/art-8</sup>

  **第一項**  国内に営業所を有する銀行その他の政令で定める金融機関（以下この条において「金融機関」という。）が支払を受ける公社債若しくは預貯金の利子、合同運用信託若しくは公募公社債等運用投資信託（投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託に限る。第四号において「特定公募公社債等運用投資信託」という。）の収益の分配又は社債的受益権（資産の流動化に関する法律（平成十年法律第百五号）第二百三十条第一項第二号に規定する社債的受益権をいう。以下この章において同じ。）の剰余金の配当で次に掲げるものについては、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条及び第二百十二条第一項から第三項までの規定は、適用しない。
  <sup>art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1</sup>
  The provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) through (3) of the Income Tax Act do not apply to the following interest on public and corporate bonds or deposits and savings, distributions of proceeds from a jointly managed trust or bond-based investment trust under public offering (limited to an investment trust operated without instruction from the settlor as prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations; referred to in item (iv) as a "specific form of bond-based investment trust under public offering"), or dividends of surplus on bond-type beneficial interests (meaning bond-type beneficial interests as prescribed in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets (Act No. 105 of 1998); the same applies hereinafter in this Chapter), which are received by a bank with business offices in Japan and any other financial institution specified by Cabinet Order (hereinafter referred to in this Article as a "financial institution"):
  <sup>machine translation, not official</sup>

    **一**  社債、株式等の振替に関する法律に規定する振替口座簿（第四号及び第五号において「振替口座簿」という。）に記載又は記録がされた公社債の利子（金融機関の信託業務の兼営等に関する法律により同法第一条第一項に規定する信託業務を営む金融機関の当該記載又は記録がされた公社債の利子で政令で定めるものを除く。）
    <sup>art-8/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-1</sup>
    interest on public and corporate bonds which is entered or recorded in a transfer account book as prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (referred to in item (iv) and item (v) as a "transfer account book") (such interest excludes the interest on entered or recorded public and corporate bonds of a financial institution that is engaged in a trust business as prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions under that Act and which is specified by Cabinet Order);
    <sup>machine translation, not official</sup>

    **二**  特定管理方法（社債（所得税法第二条第一項第九号に規定する社債であつて、金融商品取引法第二十九条の二第一項第八号に規定する権利に該当するものをいう。以下この号、次項第二号及び第三項第二号において同じ。）の譲渡についての制限を付すことその他の政令で定める要件を満たす方法をいう。以下この号、次項第二号及び第三項第二号において同じ。）により金融機関の固有財産として保管され、又は同法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。次項第二号及び第三項第二号において「金融商品取引業者」という。）若しくは同法第二条第十一項に規定する登録金融機関（次項第二号及び第三項第二号において「登録金融機関」という。）に特定管理方法による保管の委託がされた社債の利子（前号に規定する金融機関の当該保管の委託がされた社債の利子で政令で定めるものを除く。）
    <sup>art-8/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-2</sup>
    interest on corporate bonds (meaning corporate bonds as prescribed in Article 2, paragraph (1), item (ix) of the Income Tax Act which fall under the rights prescribed in Article 29-2, paragraph (1), item (viii) of the Financial Instruments and Exchange Act; hereinafter the same applies in this item, item (ii) of the following paragraph, and paragraph (3), item (ii)) which are held as proprietary property of a financial institution by a specified management method (meaning a method that satisfies the requirements specified by Cabinet Order, such as imposing restrictions on the transfer of corporate bonds; hereinafter the same applies in this item, item (ii) of the following paragraph, and paragraph (3), item (ii)), or which have been placed in custody by a specified management method with a financial instruments business operator as prescribed in Article 2, paragraph (9) of that Act (limited to a person engaged in type I financial instruments business as prescribed in Article 28, paragraph (1) of that Act; referred to in item (ii) of the following paragraph and paragraph (3), item (ii) as a "financial instruments business operator") or with a registered financial institution as prescribed in Article 2, paragraph (11) of that Act (referred to in item (ii) of the following paragraph and paragraph (3), item (ii) as a "registered financial institution") (excluding the interest on corporate bonds so placed in custody of a financial institution prescribed in the preceding item which is specified by Cabinet Order);
    <sup>machine translation, not official</sup>

    **三**  金融機関に対する預貯金の利子（政令で定めるものを除く。）
    <sup>art-8/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-3</sup>
    interest on deposits or savings at a financial institution (excluding the interest specified by Cabinet Order); and
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  金融機関を委託者とし、かつ、当該金融機関を受益者とする合同運用信託又は特定公募公社債等運用投資信託の収益の分配でその委託した期間（貸付信託の収益の分配については、その受益証券（当該受益証券に表示されるべき権利を含む。）が引き続き記名式であつた、又は振替口座簿に記載若しくは記録がされていた期間）内に生じたもの
    <sup>art-8/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-4</sup>
    distribution of proceeds from a jointly managed trust or specific form of bond-based investment trust under public offering, with a financial institution as both a settlor and a beneficiary, which accrued within the period of the entrustment (for distribution of proceeds from a loan trust, within the period during which its beneficiary certificate (including rights to be indicated thereon) continued to be registered or was entered or recorded in a transfer account book);
    <sup>machine translation, not official</sup>

    **五**  振替口座簿に記載又は記録がされた社債的受益権の剰余金の配当（第一号に規定する金融機関の当該記載又は記録がされた社債的受益権の剰余金の配当で政令で定めるものを除く。）
    <sup>art-8/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-5</sup>
    dividends of surplus on bond-type beneficial interests which are entered or recorded in a transfer account book (excluding the dividends of surplus on entered or recorded bond-type beneficial interests of a financial institution prescribed in item (i) which are specified by Cabinet Order).
    <sup>machine translation, not official</sup>

  **第二項**  金融商品取引業者、金融商品取引清算機関又は証券金融会社で政令で定めるもの（第二号及び次項において「金融商品取引業者等」という。）が支払を受ける公社債の利子又は社債的受益権の剰余金の配当で次に掲げるものについては、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条及び第二百十二条第一項から第三項までの規定は、適用しない。
  <sup>art-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2</sup>
  The provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) through (3) of the Income Tax Act do not apply to the following interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests which are received by a financial instruments business operator, a financial instruments clearing organization, or a securities finance company specified by Cabinet Order (referred to in item (ii) and the following paragraph as a "financial instruments business operator, etc."):
  <sup>machine translation, not official</sup>

    **一**  前項第一号又は第五号に掲げる公社債の利子又は社債的受益権の剰余金の配当
    <sup>art-8/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-2/item-1</sup>
    interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests listed in item (i) or item (v) of the preceding paragraph;
    <sup>machine translation, not official</sup>

    **二**  特定管理方法により金融商品取引業者等の固有財産として保管され、又は他の金融商品取引業者若しくは登録金融機関に特定管理方法による保管の委託がされた社債の利子
    <sup>art-8/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2/item-2</sup>
    interest on corporate bonds which are held as proprietary property of a financial instruments business operator, etc. by a specified management method, or which have been placed in custody by a specified management method with another financial instruments business operator or with a registered financial institution.
    <sup>machine translation, not official</sup>

  **第三項**  内国法人（金融機関、金融商品取引業者等その他政令で定める法人を除くものとし、公社債及び社債的受益権の主たる取引者として政令で定めるものに限る。）が支払を受ける公社債の利子又は社債的受益権の剰余金の配当で次に掲げるもののうち政令で定めるものについては、所得税法第百七十四条、第百七十五条及び第二百十二条第三項の規定は、適用しない。
  <sup>art-8/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-8/par-3</sup>
  The provisions of Article 174, Article 175, and Article 212, paragraph (3) of the Income Tax Act do not apply to interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests which are received by a domestic corporation (excluding a financial institution, financial instruments business operator, etc., and any other corporation specified by Cabinet Order and limited to a domestic corporation which is specified by Cabinet Order as a principal trader of public and corporate bonds and bond-type beneficial interests) and which are listed in the following items and specified by Cabinet Order:
  <sup>machine translation, not official</sup>

    **一**  第一項第一号又は第五号に掲げる公社債の利子又は社債的受益権の剰余金の配当
    <sup>art-8/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-3/item-1</sup>
    interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests listed in paragraph (1), item (i) or item (v);
    <sup>machine translation, not official</sup>

    **二**  金融商品取引業者又は登録金融機関に特定管理方法による保管の委託がされた社債の利子
    <sup>art-8/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-3/item-2</sup>
    interest on corporate bonds which have been placed in custody by a specified management method with a financial instruments business operator or with a registered financial institution.
    <sup>machine translation, not official</sup>

  **第四項**  金融機関は、第一項第四号に規定する収益の分配につき支払を受ける際、財務省令で定めるところにより、その収益の分配のうち同項の規定の適用を受ける部分とその他の部分とを区分した明細書を、その支払の取扱者を経由して、その収益の分配に係る所得税の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なければならない。
  <sup>art-8/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-4</sup>
  Where a financial institution receives payment of distribution of proceeds prescribed in paragraph (1), item (iv), it must submit a detailed statement that separates the portion of the distribution of proceeds which is subject to the provisions of the paragraph and the other portion, to the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 of the Income Tax Act for the income tax on the distribution of proceeds (or, where a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the place for tax payment so designated), via the person in charge of handling payment, as specified by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

  **第五項**  前項の金融機関は、同項の規定による明細書の提出に代えて、同項の支払の取扱者に対し、当該明細書に記載すべき事項を第三条の三第八項に規定する電磁的方法により提供することができる。この場合において、当該金融機関は、当該明細書を当該支払の取扱者に提出したものとみなす。
  <sup>art-8/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-8/par-5</sup>
  A financial institution referred to in the preceding paragraph may, in lieu of submitting the written statement pursuant to the provisions of that paragraph, provide the person in charge of handling payment referred to in that paragraph with the matters to be stated in the written statement by electronic or magnetic means prescribed in Article 3-3, paragraph (8). In this case, the financial institution is deemed to have submitted the written statement to the person in charge of handling payment.
  <sup>machine translation, not official</sup>

  **第六項**  第一項第四号に規定する委託した期間又は記名式であつた期間若しくは記載若しくは記録がされていた期間及びこれらの期間内に生じた部分の金額の計算に関し必要な事項は、財務省令で定める。
  <sup>art-8/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-8/par-6</sup>
  Necessary matters concerning the period of the entrustment, the period of registration, or the period during which the relevant information was entered or recorded, as prescribed in paragraph (1), item (iv), and the calculation of the amount of the portion that has accrued within these periods are specified by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

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## Cites
- art-8/par-1: 投資信託及び投資法人に関する法律第二条第二項 → e-Gov law 326AC0100000198, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-8/par-1: 資産の流動化に関する法律（平成十年法律第百五号）第二百三十条第一項第二号 → e-Gov law 410AC0000000105, 第二百三十条第一項第二号 (Article 230, paragraph (1), item (ii)), art-230/par-1/item-2 — not held in this collection
- art-8/par-1: 所得税法第百七十四条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act/art-174 · https://japanlaw.org/l/340AC0000000033/art-174
- art-8/par-1: 第百七十五条 → 所得税法 第百七十五条 (Article 175), art-175 — https://japanlaw.org/ja/income-tax-act/art-175 · https://japanlaw.org/l/340AC0000000033/art-175
- art-8/par-1: 第百七十八条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/ja/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178
- art-8/par-1: 第百七十九条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/ja/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179
- art-8/par-1: 第二百十二条第一項から第三項まで → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1
- art-8/par-1: 第二百十二条第一項から第三項まで → 所得税法 第二百十二条第二項 (Article 212, paragraph (2)), art-212/par-2 — https://japanlaw.org/ja/income-tax-act/art-212/par-2 · https://japanlaw.org/l/340AC0000000033/art-212/par-2
- art-8/par-1: 第二百十二条第一項から第三項まで → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3
- art-8/par-1: 第四号 → 租税特別措置法 第八条第一項第四号 (Article 8, paragraph (1), item (iv)), art-8/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-4
- art-8/par-1: この条 → 租税特別措置法 第八条 (Article 8), art-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-8 · https://japanlaw.org/l/332AC0000000026/art-8
- art-8/par-1/item-1: 第五号 → 租税特別措置法 第八条第一項第五号 (Article 8, paragraph (1), item (v)), art-8/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-5
- art-8/par-1/item-1: 第四号 → 租税特別措置法 第八条第一項第四号 (Article 8, paragraph (1), item (iv)), art-8/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-4
- art-8/par-1/item-2: 金融商品取引法第二十九条の二第一項第八号 → e-Gov law 323AC0000000025, 第二十九条の二第一項第八号 (Article 29-2, paragraph (1), item (viii)), art-29-2/par-1/item-8 — not held in this collection
- art-8/par-1/item-2: 同法第二条第九項 → e-Gov law 323AC0000000025, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-8/par-1/item-2: 同法第二十八条第一項 → e-Gov law 323AC0000000025, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-8/par-1/item-2: 同法第二条第十一項 → e-Gov law 323AC0000000025, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- art-8/par-1/item-2: 所得税法第二条第一項第九号 → 所得税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-9
- art-8/par-1/item-2: 次項第二号 → 租税特別措置法 第八条第二項第二号 (Article 8, paragraph (2), item (ii)), art-8/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2/item-2
- art-8/par-1/item-2: この号 → 租税特別措置法 第八条第一項第二号 (Article 8, paragraph (1), item (ii)), art-8/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-2
- art-8/par-1/item-2: 第三項第二号 → 租税特別措置法 第八条第三項第二号 (Article 8, paragraph (3), item (ii)), art-8/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-3/item-2
- art-8/par-1/item-2: 前号 → 租税特別措置法 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-1
- art-8/par-1/item-5: 第一号 → 租税特別措置法 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-1
- art-8/par-2: 所得税法第百七十四条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act/art-174 · https://japanlaw.org/l/340AC0000000033/art-174
- art-8/par-2: 第百七十五条 → 所得税法 第百七十五条 (Article 175), art-175 — https://japanlaw.org/ja/income-tax-act/art-175 · https://japanlaw.org/l/340AC0000000033/art-175
- art-8/par-2: 第百七十八条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/ja/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178
- art-8/par-2: 第百七十九条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/ja/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179
- art-8/par-2: 第二百十二条第一項から第三項まで → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1
- art-8/par-2: 第二百十二条第一項から第三項まで → 所得税法 第二百十二条第二項 (Article 212, paragraph (2)), art-212/par-2 — https://japanlaw.org/ja/income-tax-act/art-212/par-2 · https://japanlaw.org/l/340AC0000000033/art-212/par-2
- art-8/par-2: 第二百十二条第一項から第三項まで → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3
- art-8/par-2: 第二号 → 租税特別措置法 第八条第二項第二号 (Article 8, paragraph (2), item (ii)), art-8/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2/item-2
- art-8/par-2: 次項 → 租税特別措置法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/art-8/par-3
- art-8/par-2/item-1: 第五号 → 租税特別措置法 第八条第一項第五号 (Article 8, paragraph (1), item (v)), art-8/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-5
- art-8/par-2/item-1: 前項第一号 → 租税特別措置法 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-1
- art-8/par-3: 所得税法第百七十四条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act/art-174 · https://japanlaw.org/l/340AC0000000033/art-174
- art-8/par-3: 第百七十五条 → 所得税法 第百七十五条 (Article 175), art-175 — https://japanlaw.org/ja/income-tax-act/art-175 · https://japanlaw.org/l/340AC0000000033/art-175
- art-8/par-3: 第二百十二条第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3
- art-8/par-3/item-1: 第五号 → 租税特別措置法 第八条第一項第五号 (Article 8, paragraph (1), item (v)), art-8/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-5
- art-8/par-3/item-1: 第一項第一号 → 租税特別措置法 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-1
- art-8/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-8/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-8/par-4: 同項 → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- art-8/par-4: 第一項第四号 → 租税特別措置法 第八条第一項第四号 (Article 8, paragraph (1), item (iv)), art-8/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-4
- art-8/par-5: 第三条の三第八項 → 租税特別措置法 第三条の三第八項 (Article 3-3, paragraph (8)), art-3-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-8
- art-8/par-5: 前項 → 租税特別措置法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-4
- art-8/par-6: 第一項第四号 → 租税特別措置法 第八条第一項第四号 (Article 8, paragraph (1), item (iv)), art-8/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-4

## Cited by

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

- 租税特別措置法 第三条の三第六項（国外で発行された公社債等の利子所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-6
- 租税特別措置法 第五条の二第一項（振替国債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-1
- 租税特別措置法 第五条の三第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-1
- 租税特別措置法 第八条第一項（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1
- 租税特別措置法 第八条第一項第一号（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-1
- 租税特別措置法 第八条第一項第二号（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-2
- 租税特別措置法 第八条第一項第五号（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8/par-1/item-5
- 租税特別措置法 第八条第二項（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2
- 租税特別措置法 第八条第二項第一号（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-2/item-1
- 租税特別措置法 第八条第三項第一号（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-3/item-1
- 租税特別措置法 第八条第四項（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-4
- 租税特別措置法 第八条第五項（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-8/par-5
- 租税特別措置法 第八条第六項（金融機関等の受ける利子所得等に対する源泉徴収の不適用） — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-6 · https://japanlaw.org/l/332AC0000000026/art-8/par-6
- 租税特別措置法 第四十一条第一項第一号（住宅借入金等を有する場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41/par-1/item-1
- 租税特別措置法 第四十一条の五第七項第四号（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5/par-7/item-4
- 租税特別措置法 第四十一条の五の二第七項第四号（特定居住用財産の譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-5-2/par-7/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-5-2/par-7/item-4
- 租税特別措置法 第四十一条の九第二項（懸賞金付預貯金等の懸賞金等の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-2
- 租税特別措置法 第四十二条第四項第二号（外国金融機関等の店頭デリバティブ取引の証拠金に係る利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-42/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-42/par-4/item-2
- 租税特別措置法 第四十二条の二第七項第二号イ（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-7/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-7/item-2/sub-1
- 租税特別措置法 附則第二十三条第一項（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-23/par-1
- 租税特別措置法 附則第二十一条第一項（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5061-8/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5061-8/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-20261007T211206-008, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-009, 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