# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21)
- 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: 第二十一条 (Supplementary Provisions, Article 21)（公募株式等証券投資信託の受益証券を買い取った証券業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置） — address `suppl-4161-14/art-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-21
- 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.
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### 第二十一条（公募株式等証券投資信託の受益証券を買い取った証券業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source for Distributions of Proceeds Received by Securities Companies, etc. That Have Purchased Beneficiary Certificates of Publicly Offered Securities Investment Trusts for Shares and Similar Interests
caption: machine translation, not official
suppl-4161-14/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-21
**第一項** 新租税特別措置法第九条の五の規定は、同条第一項に規定する証券業者等が施行日以後に買い取る同項に規定する公募株式等証券投資信託の受益証券に係る当該公募株式等証券投資信託の終了又は一部の解約について適用する。
suppl-4161-14/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4161-14/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4161-14/art-21/par-1
The provisions of Article 9-5 of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a publicly offered securities investment trust for shares and similar interests prescribed in paragraph (1) of that Article pertaining to its beneficiary certificates that a securities company, etc. prescribed in that paragraph purchases on or after the Effective Date.
machine translation, not official
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## 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-20261007T211206-438, 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