# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（公社債等の譲渡等による所得の課税の特例に関する経過措置） — address `suppl-4141-15/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-16 - 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. --- ### 第十六条（公社債等の譲渡等による所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer, etc. of Public and Corporate Bonds, etc. caption: machine translation, not official suppl-4141-15/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-16 **第一項** 新租税特別措置法第三十七条の十五第一項（第一号に係る部分に限る。）の規定は、施行日以後に行う同号に規定する公社債の譲渡による所得について適用する。 suppl-4141-15/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-16/par-1 The provisions of Article 37-15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply to income from transfers of public and corporate bonds prescribed in that item carried out on or after the Effective Date. machine translation, not official **第二項** 商法等改正法附則第七条第一項の規定の適用がある場合における新租税特別措置法第三十七条の十五第一項（第一号に係る部分に限る。）の規定の適用については、同号に規定する公社債には、商法等改正法附則第七条第一項の規定によりなお従前の例によることとされた転換社債又は新株引受権付社債を含むものとする。 suppl-4141-15/art-16/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-16/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-16/par-2 With regard to the application of the provisions of Article 37-15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) in the case where the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act apply, the public and corporate bonds prescribed in that item are to include convertible bonds or bonds with subscription rights for new shares for which the provisions then in force continue to govern pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Commercial Code, etc. Amendment Act. machine translation, not official **第三項** 個人が施行日前に行った旧租税特別措置法第三十七条の十五第三項に規定する交換による同項に規定する特定株式投資信託の受益証券の譲渡については、なお従前の例による。 suppl-4141-15/art-16/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-16/par-3 With regard to a transfer of beneficiary certificates of a specified stock investment trust prescribed in Article 37-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation through an exchange prescribed in that paragraph that an individual carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第十二条第二項（株式等に係る譲渡所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-12/par-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-20261007T211206-418, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-010, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07