# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Supplementary Provisions, Article 3) - 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: 第三条 (Supplementary Provisions, Article 3)（障害者等の少額公債の利子の非課税に関する経過措置） — address `suppl-4141-15/art-3` - 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-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3 - 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. --- ### 第三条（障害者等の少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons caption: machine translation, not official suppl-4141-15/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3 **第一項** 新租税特別措置法第四条第一項から第三項までの規定は、国内に住所を有する個人で第二条の規定による改正後の所得税法（以下「新所得税法」という。）第九条の二第一項に規定する障害者等（以下この条において「障害者等」という。）であるものが平成十八年一月一日以後に支払を受けるべき新租税特別措置法第四条第一項に規定する公債の利子について適用し、国内に住所を有する個人で第二条の規定による改正前の所得税法（以下「旧所得税法」という。）第九条の二第一項に規定する老人等であるものが同日前に支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第四条第一項に規定する公債（次項において「公債」という。）の利子については、なお従前の例による。 suppl-4141-15/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-1 The provisions of Article 4, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to interest on public bonds prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation that is to be received on or after January 1, 2006 by an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 9-2, paragraph (1) of the Income Tax Act as amended by Article 2 (hereinafter referred to as the "New Income Tax Act") (hereinafter referred to as a "person with a disability or other eligible person" in this Article), and the provisions then in force continue to govern interest on public bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") (referred to as "public bonds" in the following paragraph) that is to be received before that date by an individual who has a domicile in Japan and who is an elderly person, etc. prescribed in Article 9-2, paragraph (1) of the Income Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Income Tax Act"). machine translation, not official **第二項** 国内に住所を有する個人で年齢六十五歳以上であるものが、平成十八年一月一日前に購入をした公債で同日において附則第一条第三号イに掲げる規定による改正前の租税特別措置法（次項において「改正前措置法」という。）第四条に規定する要件を満たすもの（同条第二項において準用する旧所得税法第十条第二項の規定により同項に規定する特別非課税貯蓄申込書の提出の際に提示した同条第五項に規定する書類及び同項の規定により提示した同項に規定する書類がその者の新租税特別措置法第四条第二項において準用する新所得税法第十条第五項に規定する書類（次項において「障害者等確認書類」という。）に該当しているものを除く。以下この項及び次項において「障害者等未確認公債」という。）を有する場合において、同日以後に支払を受けるべき当該障害者等未確認公債の利子で同日を含む利子の計算期間に対応するもののうち、その利子の計算期間の初日から平成十七年十二月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分については、なお従前の例による。 suppl-4141-15/art-3/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-2 In the case where an individual who has a domicile in Japan and who is 65 years of age or older holds public bonds that the individual purchased before January 1, 2006 and that, as of that date, satisfy the requirements prescribed in Article 4 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions listed in Article 1, item (iii), (a) of the Supplementary Provisions (referred to as the "Act on Special Measures Concerning Taxation Before the 2002 Amendment" in the following paragraph) (excluding those for which the document prescribed in Article 10, paragraph (5) of the Former Income Tax Act that was presented, pursuant to the provisions of Article 10, paragraph (2) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation Before the 2002 Amendment, upon the submission of the application for special tax-exempt savings prescribed in Article 10, paragraph (2) of the Former Income Tax Act, and the document prescribed in paragraph (5) of that Article that was presented pursuant to the provisions of that paragraph, fall under the document prescribed in Article 10, paragraph (5) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation pertaining to that individual (referred to as a "paper confirming a disability or similar position" in the following paragraph); hereinafter referred to as "public bonds not confirmed for a person with a disability, etc." in this paragraph and the following paragraph), the provisions then in force continue to govern the part of the interest on those public bonds not confirmed for a person with a disability, etc. that is to be received on or after that date and that corresponds to the interest calculation period that includes that date, which is equivalent to the amount calculated, as provided for by Cabinet Order, as the amount of the interest corresponding to the period from the first day of that interest calculation period to December 31, 2005. machine translation, not official **第三項** 前項の場合において、同項に規定する個人で障害者等に該当するものが、平成十八年一月一日前に、政令で定めるところにより、障害者等未確認公債に係る改正前措置法第四条第一項に規定する販売機関の営業所等の長に対し同条第二項において準用する旧所得税法第十条第五項に規定する書類（障害者等確認書類に該当するものに限る。以下この項において同じ。）を提示して障害者等に該当することにつき確認を受けた場合には、当該障害者等未確認公債は、同条第二項に規定する特別非課税貯蓄申込書及び同条第三項に規定する特別非課税貯蓄申告書又は同条第四項の申告書の提出の際に同条第五項に規定する書類を提示して当該販売機関の営業所等において購入をしたものとみなして、新租税特別措置法第四条第一項から第三項まで及び前項の規定を適用する。 suppl-4141-15/art-3/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-3 In the case referred to in the preceding paragraph, if an individual prescribed in that paragraph who falls under the category of a person with a disability or other eligible person has, before January 1, 2006, as provided for by Cabinet Order, presented to the head of the business office or similar place of the selling institution prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation Before the 2002 Amendment pertaining to the public bonds not confirmed for a person with a disability, etc. the document prescribed in Article 10, paragraph (5) of the Former Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article (limited to one that falls under a paper confirming a disability or similar position; the same applies hereinafter in this paragraph), and has received confirmation that the individual falls under the category of a person with a disability or other eligible person, those public bonds not confirmed for a person with a disability, etc. are deemed to have been purchased at the business office or similar place of that selling institution by presenting the document prescribed in paragraph (5) of that Article upon the submission of the application for special tax-exempt savings prescribed in paragraph (2) of that Article and the statement of special tax-exempt savings prescribed in paragraph (3) of that Article or the return referred to in paragraph (4) of that Article, and the provisions of Article 4, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation and the preceding paragraph apply. machine translation, not official **第四項** 前三項の規定の適用に関し必要な事項は、政令で定める。 suppl-4141-15/art-3/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-4 The necessary particulars concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4141-15/art-3/par-1: 次項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4141-15/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-2 - suppl-4141-15/art-3/par-1: この条 → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-4141-15/art-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3 - suppl-4141-15/art-3/par-2: この項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4141-15/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-2 - suppl-4141-15/art-3/par-2: 附則第一条第三号 → 租税特別措置法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4141-15/art-1/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-3 - suppl-4141-15/art-3/par-2: 次項 → 租税特別措置法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-15/art-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-3 - suppl-4141-15/art-3/par-3: 前項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4141-15/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-2 - suppl-4141-15/art-3/par-3: この項 → 租税特別措置法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-15/art-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-3 - suppl-4141-15/art-3/par-4: 前三項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4141-15/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-2 - suppl-4141-15/art-3/par-4: 前三項 → 租税特別措置法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4141-15/art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-1 - suppl-4141-15/art-3/par-4: 前三項 → 租税特別措置法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4141-15/art-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-1/par-1/item-3/sub-1 - 租税特別措置法 附則第三条第一項（障害者等の少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-1 - 租税特別措置法 附則第三条第二項（障害者等の少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-2 - 租税特別措置法 附則第三条第三項（障害者等の少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-3 - 租税特別措置法 附則第三条第四項（障害者等の少額公債の利子の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-3/par-4 --- ## 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-20261007T211206-416, 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