# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置） — address `suppl-4111-9/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-4 - 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. --- ### 第四条（金融機関等の受ける利子所得に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income Received by Financial Institutions, etc. caption: machine translation, not official suppl-4111-9/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-4 **第一項** 新租税特別措置法第八条第一項第一号の規定は、同項に規定する金融機関又は同条第二項に規定する証券業者等が支払を受ける同号に掲げる利子でその計算期間の初日が平成十三年一月一日以後であるものについて適用し、その計算期間の初日が平成十三年一月一日前であるものについては、なお従前の例による。 suppl-4111-9/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-4/par-1 The provisions of Article 8, paragraph (1), item (i) of the New Act on Special Measures Concerning Taxation apply to interest listed in that item that is received by a financial institution prescribed in that paragraph or a securities company, etc. prescribed in paragraph (2) of that Article and the first day of whose calculation period is on or after January 1, 2001, and the provisions then in force continue to govern such interest the first day of whose calculation period is before January 1, 2001. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-2 --- ## 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-20261007T211206-393, 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