# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（非居住者等の受ける戦前外貨債利子の非課税に関する経過措置） — address `suppl-3601-7/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-5 - 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. --- ### 第五条（非居住者等の受ける戦前外貨債利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Pre-War Foreign Currency Denominated Bonds Received by Nonresidents, etc. caption: machine translation, not official suppl-3601-7/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-5 **第一項** 旧法第六条の規定は、非居住者又は外国法人が同条第一項各号に掲げる利子でこの法律の施行の日（以下「施行日」という。）以後に支払を受けるものについては、なおその効力を有する。この場合において、同条第二項中「大蔵省令」とあるのは、「財務省令」とする。 suppl-3601-7/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3601-7/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-5/par-1 The provisions of Article 6 of the Former Act remain in force with respect to interest listed in the items of paragraph (1) of that Article that a nonresident or foreign corporation receives on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"). In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's former Japanese name) in paragraph (2) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under the Ministry's present Japanese name). 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-20261007T211206-326, 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