# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-4091-108`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-108
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4091-108
- 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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## 附　則 平成九年一二月五日法律第一〇八号
<sup>suppl-4091-108 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-108 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-108/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-108/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-1</sup>

**第一項**  この法律は、平成十年四月一日から施行する。
<sup>suppl-4091-108/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-108/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-1/par-1</sup>
This Act comes into effect on April 1, 1998.
<sup>machine translation, not official</sup>

### 第二条（民間国外債の利子の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. of Interest on Foreign Private Bonds
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-108/art-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-108/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-2</sup>

**第一項**  内国法人がこの法律の施行の日（以下「施行日」という。）前に発行した改正前の租税特別措置法（以下「旧法」という。）第六条第一項に規定する債券につき支払う同項に規定する利子に係る所得税については、なお従前の例による。
<sup>suppl-4091-108/art-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-108/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-2/par-1</sup>
With regard to income tax on interest prescribed in Article 6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as "the Former Act") that a domestic corporation pays on bonds prescribed in that paragraph that it issued 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>

**第二項**  非居住者が施行日前に発行された旧法第四十一条の十三に規定する民間国外債につき支払を受ける同条に規定する発行差金に係る所得税については、なお従前の例による。
<sup>suppl-4091-108/art-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-108/art-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-2/par-2</sup>
With regard to income tax on the issue discount prescribed in Article 41-13 of the Former Act that a nonresident receives on foreign private bonds prescribed in that Article issued before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  外国法人が施行日前に発行された旧法第六十八条第一項に規定する民間国外債につき支払を受ける同項に規定する利子又は発行差金に係る法人税については、なお従前の例による。
<sup>suppl-4091-108/art-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4091-108/art-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4091-108/art-2/par-3</sup>
With regard to corporation tax on interest or issue discounts prescribed in Article 68, paragraph (1) of the Former Act that a foreign corporation receives on foreign private bonds prescribed in that paragraph issued before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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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-20261007T211206-386, 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