# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（特別国際金融取引勘定において経理された預金等の利子の非課税に関する経過措置） — address `suppl-4101-23/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-23 - 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. --- ### 第二十三条（特別国際金融取引勘定において経理された預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 Deposits Managed in a Special International Financial Transactions Account caption: machine translation, not official suppl-4101-23/art-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-23 **第一項** 旧租税特別措置法第六十七条の十第一項に規定する外国法人が施行日前に同項に規定する外国為替公認銀行に預入し、又は貸し付けた同項に規定する預金又は貸付金につき支払を受ける利子については、なお従前の例による。 suppl-4101-23/art-23/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4101-23/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-23/art-23/par-1 With regard to interest received by a foreign corporation prescribed in Article 67-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation on deposits or loans prescribed in that paragraph that it deposited with or lent to an authorized foreign exchange bank prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-390, 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