# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Supplementary Provisions, Article 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: 第三条 (Supplementary Provisions, Article 3)（利子所得に関する経過規定） — address `suppl-3401-32/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-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. --- ### 第三条（利子所得に関する経過規定） — Transitional Provisions Concerning Interest Income caption: machine translation, not official suppl-3401-32/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-3 **第一項** 昭和四十年四月一日（以下「施行日」という。）前に支払を受けるべきであつた利子所得については、なお従前の例による。 suppl-3401-32/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-3/par-1 The provisions then in force continue to govern interest income that was to have been received before April 1, 1965 (hereinafter referred to as "the Effective Date"). machine translation, not official **第二項** 改正前の租税特別措置法（以下「旧法」という。）第三条第一項に規定する公債、社債（特別の法令により設立された法人の発行する債券を含む。）若しくは預金の利子、合同運用信託の利益又は公社債投資信託の収益のうち施行日以後に支払を受けるべきものでその計算期間が一年以上であり、かつ、当該計算期間の初日が同日前であるものに係る利子所得の金額のうち同日までの期間に対応する部分の金額については、なお従前の例による。 suppl-3401-32/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-3/par-2 The provisions then in force continue to govern the portion of the amount of interest income corresponding to the period up to the Effective Date, out of the amount of interest income pertaining to interest on public bonds, corporate bonds (including bonds issued by a corporation established under special laws or regulations) or deposits, profits of jointly managed trusts, or proceeds of bond investment trusts, prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act"), that are to be received on or after the Effective Date, whose calculation period is one year or more and the first day of whose calculation period falls before that date. machine translation, not official --- ## 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-20261007T211206-265, 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