# 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)（特殊の外貨借入金等の利子の非課税に関する経過措置） — address `suppl-3541-15/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-3541-15/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/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（特殊の外貨借入金等の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Interest on Special Foreign Currency Borrowings, etc. caption: machine translation, not official suppl-3541-15/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-3 **第一項** 新法第七条の二の規定は、国若しくは日本銀行又は同条に規定する外国為替公認銀行が、この法律の施行の日（以下「施行日」という。）以後に借り入れ、又は預入を受ける同条に規定する借入金又は預り金につき支払う同条に規定する利子について適用し、国又は日本銀行が施行日前に借り入れ、又は預入を受けた改正前の租税特別措置法（以下「旧法」という。）第七条の二第一号に規定する借入金又は預り金につき支払う同号に規定する利子及び同条第二号に規定する外国為替公認銀行その他政令で定める内国法人が施行日前に借り入れ、又は預入を受けた同号に規定する借入金又は預り金につき支払う同号に規定する利子並びに内国法人が施行日前に借り入れた同条第三号に規定する借入金につき支払う同号に規定する利子については、なお従前の例による。 suppl-3541-15/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-3/par-1 The provisions of Article 7-2 of the New Act apply to interest prescribed in that Article that the State, the Bank of Japan or an authorized foreign exchange bank prescribed in that Article pays on borrowings or deposits prescribed in that Article that it borrows or accepts on or after the Effective Date of this Act (hereinafter referred to as the "Effective Date"), and with regard to interest prescribed in Article 7-2, item (i) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that the State or the Bank of Japan pays on borrowings or deposits prescribed in that item that it borrowed or accepted before the Effective Date, interest prescribed in item (ii) of that Article that an authorized foreign exchange bank prescribed in that item or any other domestic corporation specified by Cabinet Order pays on borrowings or deposits prescribed in that item that it borrowed or accepted before the Effective Date, and interest prescribed in item (iii) of that Article that a domestic corporation pays on borrowings prescribed in that item that it borrowed before the Effective Date, the provisions then in force continue to govern. 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-20261007T211206-305, 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