# 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)（一括登録国債の利子の課税の特例に関する経過措置） — address `suppl-4141-15/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-4141-15/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4141-15/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（一括登録国債の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest on Collectively Registered Government Bonds caption: machine translation, not official suppl-4141-15/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-4 **第一項** 新租税特別措置法第五条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべき同条第一項に規定する一括登録国債の利子について適用し、施行日前に支払を受けるべき旧租税特別措置法第五条の二第一項に規定する一括登録国債の利子については、なお従前の例による。 suppl-4141-15/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4141-15/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4141-15/art-4/par-1 The provisions of Article 5-2 of the New Act on Special Measures Concerning Taxation apply to interest on collectively registered government bonds prescribed in paragraph (1) of that Article that is to be received on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern interest on collectively registered government bonds prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received before the Effective Date. 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-20261007T211206-416, 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