# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21)
- 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: 第二十一条 (Supplementary Provisions, Article 21)（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例に関する経過措置） — address `suppl-4071-55/art-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-21
- 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
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They are never merged and never substituted for one another.
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### 第二十一条（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services
caption: machine translation, not official
suppl-4071-55/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-21
**第一項** 新法第四十二条第三項の規定は、同条第一項に規定する免税芸能法人等が施行日以後に支払を受けるべき同項に規定する芸能人等の役務提供に係る所得税法（昭和四十年法律第三十三号）第百六十一条第二号に掲げる対価について適用する。
suppl-4071-55/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-21/par-1
The provisions of Article 42, paragraph (3) of the New Act apply to the consideration listed in Article 161, item (ii) of the Income Tax Act (Act No. 33 of 1965) for the provision of services by entertainers, etc. prescribed in paragraph (1) of that Article that a tax-exempt entertainment corporation, etc. prescribed in that paragraph is to receive on or after the Effective Date.
machine translation, not official
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## Cites
- suppl-4071-55/art-21/par-1: 所得税法（昭和四十年法律第三十三号）第百六十一条第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-2
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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-20261007T211206-372, 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