# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条 (Supplementary Provisions, Article 41) - 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: 第四十一条 (Supplementary Provisions, Article 41)（老人等の少額公債の利子の非課税に関する経過措置） — address `suppl-3621-96/art-41` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41 - 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. --- ### 第四十一条（老人等の少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Interest on Small Amounts of Public Bonds Held by Elderly Persons or Similar Persons caption: machine translation, not official suppl-3621-96/art-41 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41 **第一項** 新租税特別措置法第四条の規定は、昭和六十三年四月一日以後に、国内に住所を有する個人で新所得税法第九条の二第一項に規定する老人等（第三項において「老人等」という。）であるものが購入をする新租税特別措置法第四条第一項に規定する公債について適用する。 suppl-3621-96/art-41/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-1 The provisions of Article 4 of the New Act on Special Measures Concerning Taxation apply to public bonds prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation that are purchased on or after April 1, 1988 by an individual who has a domicile in Japan and who is an elderly person or similar person prescribed in Article 9-2, paragraph (1) of the New Income Tax Act (referred to as an "elderly person or similar person" in paragraph (3)). machine translation, not official **第二項** 旧租税特別措置法第四条第一項に規定する公債（以下この条において「旧公債」という。）の利子で次に掲げるものについては、なお従前の例による。 suppl-3621-96/art-41/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-2 The provisions then in force continue to govern the following interest on public bonds prescribed in Article 4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "old public bonds" in this Article): machine translation, not official **一** 昭和六十三年四月一日前に支払を受けるべき利子 suppl-3621-96/art-41/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-2/item-1 interest to be received before April 1, 1988; machine translation, not official **二** 昭和六十三年四月一日を含む利子の計算期間に対応する利子のうち、その利子の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子 suppl-3621-96/art-41/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-2/item-2 among interest corresponding to an interest calculation period that includes April 1, 1988, the part of the interest equivalent to the amount calculated pursuant to Cabinet Order as the amount of the interest corresponding to the period from the first day of that interest calculation period to March 31, 1988. machine translation, not official **第三項** 国内に住所を有する個人で昭和六十三年四月一日において老人等に該当するものが、同日前に購入をした旧公債で同日の前日において旧租税特別措置法第四条に規定する要件を満たすものを有する場合において、同年四月一日から同日以後当該旧公債の利子（同日以後支払を受けるべきものに限る。）につき最初に支払を受ける日（その日が昭和六十四年三月三十一日後である場合には、同日とし、昭和六十三年四月一日以後これらの日前に新租税特別措置法第四条第一項に規定する販売機関の営業所等において同項に規定する公債で同項の規定の適用を受けようとするものの購入をする場合には、その最初に購入をする日とする。）までに、同条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書を当該販売機関の営業所等を経由して同項に規定する税務署長に、当該旧公債に係る新租税特別措置法第四条第一項に規定する特別非課税貯蓄申込書を当該販売機関の営業所等に、それぞれ提出し、かつ、その提出をする際に、同条第二項において準用する新所得税法第十条第五項に規定する書類を提示して同項の規定に準じて告知をし、及び証印を受け、並びに新租税特別措置法第四条第一項に規定する保管の委託をし、又は登録を受けるときは、当該利子については、当該旧公債は同年四月一日に当該販売機関の営業所等において購入をしたものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。 suppl-3621-96/art-41/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-3 If an individual who has a domicile in Japan and who falls under the category of an elderly person or similar person as of April 1, 1988 holds old public bonds purchased before that date which, on the day before that date, satisfy the requirements prescribed in Article 4 of the Former Act on Special Measures Concerning Taxation, and, during the period from April 1, 1988 to the day on which the individual, on or after that date, first receives payment of interest on those old public bonds (limited to interest to be received on or after that date) (or to March 31, 1989, if that day is after March 31, 1989, or, if on or after April 1, 1988 and before either of these days the individual purchases, at the business office or similar place of a sales institution prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, public bonds prescribed in that paragraph for which the individual seeks to apply the provisions of that paragraph, to the day on which the individual first makes such a purchase), submits the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article of the New Act on Special Measures Concerning Taxation to the district director prescribed in that paragraph via the business office or similar place of that sales institution, and the application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation relating to those old public bonds to the business office or similar place of that sales institution, respectively, and, at the time of that submission, presents the documents prescribed in Article 10, paragraph (5) of the New Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article, gives notice in a manner equivalent to that provided for in that paragraph and receives a seal of verification, and entrusts custody or obtains registration as prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, then, with respect to that interest, the provisions of that Article apply by deeming those old public bonds to have been purchased at the business office or similar place of that sales institution on April 1, 1988, deeming that statement and application to have been submitted on that date, and deeming that custody entrustment or registration to have been made on that date, respectively. machine translation, not official **第四項** 前三項に定めるもののほか、昭和六十三年四月一日前に購入をした旧公債に係る新租税特別措置法第四条及び前三項の規定の適用に関し必要な事項は、政令で定める。 suppl-3621-96/art-41/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-4 Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of Article 4 of the New Act on Special Measures Concerning Taxation and the preceding three paragraphs with respect to old public bonds purchased before April 1, 1988 are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3621-96/art-41/par-1: 第三項 → 租税特別措置法 附則第四十一条第三項 (Supplementary Provisions, Article 41, paragraph (3)), suppl-3621-96/art-41/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-3 - suppl-3621-96/art-41/par-2: この条 → 租税特別措置法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-3621-96/art-41 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41 - suppl-3621-96/art-41/par-4: 前三項 → 租税特別措置法 附則第四十一条第三項 (Supplementary Provisions, Article 41, paragraph (3)), suppl-3621-96/art-41/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-3 - suppl-3621-96/art-41/par-4: 前三項 → 租税特別措置法 附則第四十一条第一項 (Supplementary Provisions, Article 41, paragraph (1)), suppl-3621-96/art-41/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-1 - suppl-3621-96/art-41/par-4: 前三項 → 租税特別措置法 附則第四十一条第二項 (Supplementary Provisions, Article 41, paragraph (2)), suppl-3621-96/art-41/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第四十一条第一項（老人等の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-3621-96/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-1 - 租税特別措置法 附則第四十一条第二項（老人等の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-3621-96/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-2 - 租税特別措置法 附則第四十一条第四項（老人等の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-3621-96/art-41/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-41/par-4 --- ## 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-20261007T211206-337, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-008, 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