# 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)（少額公債の利子の非課税に関する経過措置） — address `suppl-3581-11/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-3581-11/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3581-11/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（少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small-Amount Public Bonds caption: machine translation, not official suppl-3581-11/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3 **第一項** 次項に定めるものを除き、改正前の租税特別措置法（以下「旧法」という。）第四条第一項に規定する個人が、この法律の施行の日（以下「施行日」という。）前に購入をした同項に規定する公債（同条第三項に規定する公債で政令で定めるものを含む。）の利子については、なお従前の例による。 suppl-3581-11/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-1 Except for those provided for in the following paragraph, with regard to interest on public bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") (including public bonds prescribed in paragraph (3) of that Article that are specified by Cabinet Order) that an individual prescribed in that paragraph purchased before the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern. machine translation, not official **第二項** 前項に規定する個人が、施行日前に購入をした同項に規定する公債でこの法律の施行の際旧法第四条第一項及び第二項の要件を満たすものを有する場合には、当該公債については、その者が施行日において新法第四条第一項及び第二項の要件に従つて購入をしたものとみなして、これらの規定を適用する。 suppl-3581-11/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-2 If an individual prescribed in the preceding paragraph holds, at the time this Act comes into effect, public bonds prescribed in that paragraph that the individual purchased before the Effective Date and that satisfy the requirements of Article 4, paragraphs (1) and (2) of the Former Act, the provisions of Article 4, paragraphs (1) and (2) of the New Act apply to those public bonds by deeming that individual to have purchased them on the Effective Date in accordance with the requirements of those paragraphs. machine translation, not official **第三項** 前二項に定めるもののほか、施行日前に提出された旧法第四条第一項の特別非課税貯蓄申告書に係る新法第四条第一項の適用に関する事項その他同項の規定の適用に関し必要な事項は、政令で定める。 suppl-3581-11/art-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-3 Beyond what is provided for in the preceding two paragraphs, matters concerning the application of Article 4, paragraph (1) of the New Act with regard to a statement of special tax-exempt savings under Article 4, paragraph (1) of the Former Act submitted before the Effective Date, and other necessary matters concerning the application of the provisions of that paragraph, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3581-11/art-3/par-1: 次項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3581-11/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-2 - suppl-3581-11/art-3/par-2: 前項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3581-11/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-1 - suppl-3581-11/art-3/par-3: 前二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3581-11/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-2 - suppl-3581-11/art-3/par-3: 前二項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3581-11/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第三条第一項（少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-1 - 租税特別措置法 附則第三条第二項（少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-2 - 租税特別措置法 附則第三条第三項（少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3581-11/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-3/par-3 --- ## 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-20261007T211206-319, 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