# 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措置） — address `suppl-3451-38/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-3451-38/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/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措置） — Transitional Measures Concerning Interest Income caption: machine translation, not official suppl-3451-38/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-3 **第一項** 昭和四十五年五月一日（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-3451-38/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-3/par-1 The provisions then in force continue to govern interest income that was to have been received before May 1, 1970 (hereinafter referred to as "the Effective Date"). machine translation, not official **第二項** 施行日から昭和四十五年十二月三十一日までの間に支払を受けるべき利子所得（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社債若しくは預貯金の利子又は合同運用信託若しくは公社債投資信託の収益の計算期間が一年以上であるものに係る利子所得で同日後に支払期が到来するものの金額のうち同年四月三十日までの期間に対応する部分の金額を含む。）については、同条第一項から第四項までの規定中「昭和四十五年四月三十日まで」とあるのは、「昭和四十五年十二月三十一日まで」として、同条の規定の例によるものとする。 suppl-3451-38/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-3/par-2 Interest income to be received during the period from the Effective Date to December 31, 1970 (including, with regard to interest income on interest on public and corporate bonds or on deposits or savings prescribed in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment (hereinafter referred to as "the Former Act"), or on proceeds of jointly managed trusts or bond investment trusts, whose calculation period is one year or more and whose payment date arrives after that date, the portion of the amount thereof that corresponds to the period up to April 30 of that year) is governed in accordance with the provisions of that Article, with the phrase "by April 30, 1970" in paragraphs (1) through (4) of that Article read as "by December 31, 1970". machine translation, not official **第三項** 内国法人が昭和四十五年四月三十日までに発行した旧法第七条の二に規定する外貨債につき非居住者又は外国法人に対して支払う利子については、なお従前の例による。 suppl-3451-38/art-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3451-38/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-3/par-3 The provisions then in force continue to govern interest paid to a nonresident or foreign corporation on foreign currency denominated bonds prescribed in Article 7-2 of the Former Act that were issued by a domestic corporation by April 30, 1970. 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-20261007T211206-276, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07