# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Supplementary Provisions, 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 (Supplementary Provisions, Article 8)（船舶の貸付けに係る国内源泉所得に対する源泉徴収税率の軽減に関する経過措置） — address `suppl-3511-5/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/suppl-3511-5/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3511-5/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. --- ### 第八条（船舶の貸付けに係る国内源泉所得に対する源泉徴収税率の軽減に関する経過措置） — Transitional Measures Concerning Reduction of the Withholding Tax Rate on Domestic Source Income from the Lease of Ships caption: machine translation, not official suppl-3511-5/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-8 **第一項** 昭和五十年四月一日から昭和五十一年三月三十一日までの間に締結した契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十四に規定する船舶の貸付けによる対価については、同条中「昭和五十二年三月三十一日」とあるのは、「昭和五十一年三月三十一日」として、同条の規定の例による。 suppl-3511-5/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-8/par-1 With regard to consideration for the lease of ships prescribed in Article 41-14 of the Former Act that a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1975 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1977" in that Article deemed to be replaced with "March 31, 1976". machine translation, not official **第二項** 昭和五十一年四月一日から昭和五十二年三月三十一日までの間に締結した契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十四に規定する船舶で外国航路に就航することを目的とするものの貸付けによる対価については、同条中「昭和五十年四月一日」とあるのは「昭和五十一年四月一日」と、「船舶」とあるのは「船舶で外国航路に就航することを目的とするもの」として、同条の規定の例による。 suppl-3511-5/art-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3511-5/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3511-5/art-8/par-2 With regard to consideration for the lease of ships prescribed in Article 41-14 of the Former Act that are intended to serve on international routes, which a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1976 to March 31, 1977, the provisions of that Article are to govern, with the phrase "April 1, 1975" in that Article deemed to be replaced with "April 1, 1976", and the word "ships" with "ships intended to serve on international routes". 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-20261007T211206-295, 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