# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十六条 (Supplementary Provisions, Article 16)
- 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: 第十六条 (Supplementary Provisions, Article 16)（償還差益に対する分離課税等に関する経過措置） — address `suppl-4041-14/art-16`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-16
- 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.
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### 第十六条（償還差益に対する分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption
caption: machine translation, not official
suppl-4041-14/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-16
**第一項** 新法第四十一条の十二第七項の規定は、外国法人が施行日以後に発行される同条第八項に規定する割引債について支払を受ける同項に規定する償還差益について適用し、外国法人が施行日前に発行された旧法第四十一条の十二第七項に規定する割引債について支払を受ける同項に規定する償還差益については、なお従前の例による。
suppl-4041-14/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4041-14/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4041-14/art-16/par-1
The provisions of Article 41-12, paragraph (7) of the New Act apply to profit from redemption prescribed in paragraph (8) of that Article that a foreign corporation receives as payment on discount bonds prescribed in that paragraph that are issued on or after the Effective Date, and with regard to profit from redemption prescribed in that paragraph that a foreign corporation receives as payment on discount bonds prescribed in Article 41-12, paragraph (7) of the Former Act that were issued before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
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## 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-20261007T211206-358, 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