# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28)（先物取引に係る雑所得等の課税の特例等に関する経過措置） — address `suppl-4171-21/art-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-28 - 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. --- ### 第二十八条（先物取引に係る雑所得等の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Miscellaneous Income, etc. from Futures Transactions caption: machine translation, not official suppl-4171-21/art-28 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-28 **第一項** 新租税特別措置法第四十一条の十四（第五項に係る部分を除く。）及び第四十一条の十五の規定は、個人が平成十七年七月一日以後に行う新租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済について適用する。 suppl-4171-21/art-28/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-28/par-1 The provisions of Article 41-14 (excluding the part pertaining to paragraph (5)) and Article 41-15 of the New Act on Special Measures Concerning Taxation apply to a settlement by payment of differences, etc. prescribed in Article 41-14, paragraph (1) of the New Act on Special Measures Concerning Taxation of futures transactions prescribed in that paragraph that an individual carries out on or after July 1, 2005. machine translation, not official **第二項** 新租税特別措置法第四十一条の十四第五項の規定は、平成十七年九月一日以後に提出する同項に規定する光ディスク等について適用する。 suppl-4171-21/art-28/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-28/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-28/par-2 The provisions of Article 41-14, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to optical discs, etc. prescribed in that paragraph that are submitted on or after September 1, 2005. machine translation, not official ## Cited by 2 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一号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-1/par-1/item-1/sub-2 - 租税特別措置法 附則第二十九条第一項（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-29/par-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-20261007T211206-448, 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