# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（民間外貨債の利子の非課税等に関する経過措置） — address `suppl-3471-14/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-4 - 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. --- ### 第四条（民間外貨債の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. on Interest on Private Foreign Currency Denominated Bonds caption: machine translation, not official suppl-3471-14/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-4 **第一項** 内国法人が昭和四十七年三月三十一日以前に発行した旧法第七条の二に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。 suppl-3471-14/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-4/par-1 The provisions then in force continue to govern interest prescribed in Article 7-2 of the Former Act that a domestic corporation pays on foreign currency denominated bonds prescribed in that Article that it issued on or before March 31, 1972. machine translation, not official **第二項** 居住者又は内国法人が旧法第七条の三に規定する外国通貨による借入金につき昭和四十七年三月三十一日以前に支払う同条に規定する利子については、なお従前の例による。 suppl-3471-14/art-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-4/par-2 The provisions then in force continue to govern interest prescribed in Article 7-3 of the Former Act that a resident or domestic corporation pays on or before March 31, 1972 on borrowings in foreign currency prescribed in that Article. machine translation, not official **第三項** 非居住者が昭和四十七年三月三十一日以前に発行された旧法第四十一条の十三に規定する利付外貨債につき支払を受ける同条に規定する発行差金については、なお従前の例による。 suppl-3471-14/art-4/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-4/par-3 The provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act that a nonresident receives on interest-bearing foreign currency bonds prescribed in that Article that were issued on or before March 31, 1972. 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-20261007T211206-281, 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