# 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-4011-12/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-4011-12/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4011-12/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 on Interest on Special Foreign Currency Borrowings, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4011-12/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-3</sup>

**第一項**  改正前の租税特別措置法（以下「旧法」という。）第七条に規定する国若しくは日本銀行又は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。）前に借り入れ、又は預入を受けた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は、なお従前の例による。
<sup>suppl-4011-12/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4011-12/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4011-12/art-3/par-1</sup>
With regard to interest prescribed in Article 7 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, or an authorized foreign exchange bank, prescribed in that Article pays on borrowings or deposits prescribed in that Article that it borrowed or accepted 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.
<sup>machine translation, not official</sup>

---

## 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-20261007T211206-344, 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