# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条 (Supplementary Provisions, Article 41) - 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: 第四十一条 (Supplementary Provisions, Article 41)（利子税等の割合の特例に関する経過措置） — address `suppl-4111-9/art-41` - 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-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-41 - 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. --- ### 第四十一条（利子税等の割合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Rate of Interest Tax, etc. caption: machine translation, not official suppl-4111-9/art-41 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-41 **第一項** 新租税特別措置法第七章の規定は、新租税特別措置法第九十六条に規定する利子税等のうち平成十二年一月一日以後の期間に対応するものについて適用し、当該利子税等のうち同日前の期間に対応するものについては、なお従前の例による。 suppl-4111-9/art-41/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-41/par-1 The provisions of Chapter VII of the New Act on Special Measures Concerning Taxation apply to the portion of interest tax, etc. prescribed in Article 96 of the New Act on Special Measures Concerning Taxation that corresponds to the period on or after January 1, 2000, and the provisions then in force continue to govern the portion of that interest tax, etc. that corresponds to the period before that date. machine translation, not official **第二項** 税務署長は、平成十二年一月一日前に相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可をした相続税額（租税特別措置法の一部を改正する法律（平成五年法律第十号。以下この項において「平成五年改正法」という。）附則第十八条第二項、租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下この項において「平成三年改正法」という。）附則第十九条第十八項又は所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下この項において「昭和六十三年改正法」という。）附則第七十六条第三項の規定の適用を受けているものに限る。）に係る利子税のうち同日以後の期間に対応するものについては、平成五年改正法附則第十八条第二項、平成三年改正法附則第十九条第十八項及び昭和六十三年改正法附則第七十六条第三項の規定にかかわらず、新租税特別措置法第九十三条第二項の規定に準じて計算するものとする。 suppl-4111-9/art-41/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-41/par-2 With regard to the portion of interest tax corresponding to the period on or after January 1, 2000 that pertains to an amount of inheritance tax for which the district director granted permission for payment in installments pursuant to the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950) before that date (limited to an amount to which the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 10 of 1993; hereinafter referred to as the "1993 Amendment Act" in this paragraph), Article 19, paragraph (18) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991; hereinafter referred to as the "1991 Amendment Act" in this paragraph) or Article 76, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "1988 Amendment Act" in this paragraph) apply), the district director is to calculate it in accordance with the provisions of Article 93, paragraph (2) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the 1993 Amendment Act, Article 19, paragraph (18) of the Supplementary Provisions of the 1991 Amendment Act and Article 76, paragraph (3) of the Supplementary Provisions of the 1988 Amendment Act. machine translation, not official --- ## Cites - suppl-4111-9/art-41/par-2: 相続税法（昭和二十五年法律第七十三号）第三十八条第一項 → e-Gov law 325AC0000000073, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection - suppl-4111-9/art-41/par-2: 第四十三条第五項 → e-Gov law 325AC0000000073, 第四十三条第五項 (Article 43, paragraph (5)), art-43/par-5 — not held in this collection - suppl-4111-9/art-41/par-2: 又は所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下この項において「昭和六十三年改正法」という。）附則第七十六条第三項 → 租税特別措置法 附則第七十六条第三項 (Supplementary Provisions, Article 76, paragraph (3)), suppl-3631-109/art-76/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-76/par-3 - suppl-4111-9/art-41/par-2: 租税特別措置法の一部を改正する法律（平成五年法律第十号。以下この項において「平成五年改正法」という。）附則第十八条第二項 → 租税特別措置法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4051-10/art-18/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4051-10/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4051-10/art-18/par-2 - suppl-4111-9/art-41/par-2: 租税特別措置法の一部を改正する法律（平成三年法律第十六号。以下この項において「平成三年改正法」という。）附則第十九条第十八項 → 租税特別措置法 附則第十九条第十八項 (Supplementary Provisions, Article 19, paragraph (18)), suppl-4031-16/art-19/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-18 ## 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一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-1/par-1/item-1 --- ## 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-20261007T211206-398, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-399, 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