# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十五条 (Article 95) - 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: 第九十五条 (Article 95)（還付加算金の割合の特例） — address `art-95` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-95 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-95 - 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. --- ### 第九十五条（還付加算金の割合の特例） — Special Provisions on the Rate of Interest on Refund caption: machine translation, not official art-95 · https://japanlaw.org/ja/special-taxation-measures-act/art-95 · https://japanlaw.org/l/332AC0000000026/art-95 **第一項** 各年の還付加算金特例基準割合（平均貸付割合に年〇・五パーセントの割合を加算した割合をいう。）が年七・三パーセントの割合に満たない場合には、国税通則法第五十八条第一項に規定する還付加算金（以下この条及び次条第一項において「還付加算金」という。）の計算の基礎となる期間であつてその年に含まれる期間に対応する還付加算金についての同法第五十八条第一項の規定の適用については、同項中「年七・三パーセントの割合」とあるのは、「租税特別措置法第九十五条（還付加算金の割合の特例）に規定する還付加算金特例基準割合」とする。 art-95/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/art-95/par-1 If the special base rate for interest on refund for each year (meaning the rate obtained by adding 0.5 percent per annum to the average lending rate) is less than 7.3 percent per annum, for the purpose of applying the provisions of Article 58, paragraph (1) of the Act on General Rules for National Taxes to the interest on refund (meaning the interest on refund prescribed in Article 58, paragraph (1) of that Act; hereinafter referred to as "interest on refund" in this Article and in paragraph (1) of the following Article) corresponding to the part of the period serving as the basis for calculating the interest on refund that falls within that year, the phrase "7.3 percent per annum" in that paragraph is deemed to be replaced with "the special base rate for interest on refund prescribed in Article 95 (Special Provisions on the Rate of Interest on Refund) of the Act on Special Measures Concerning Taxation". machine translation, not official --- ## Cites - art-95/par-1: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1 - art-95/par-1: この条 → 租税特別措置法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/special-taxation-measures-act/art-95 · https://japanlaw.org/l/332AC0000000026/art-95 - art-95/par-1: 次条第一項 → 租税特別措置法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/art-96/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九十五条第一項（還付加算金の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/art-95/par-1 - 租税特別措置法 第九十六条第一項（利子税等の額の計算） — https://japanlaw.org/ja/special-taxation-measures-act/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/art-96/par-1 - 租税特別措置法 第九十六条第二項（利子税等の額の計算） — https://japanlaw.org/ja/special-taxation-measures-act/art-96/par-2 · https://japanlaw.org/l/332AC0000000026/art-96/par-2 - 租税特別措置法 附則第百十一条第一項（利子税等の割合の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-111/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-20261007T211206-256, 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