# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条 (Supplementary Provisions, Article 41) - 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: 第四十一条 (Supplementary Provisions, Article 41)（特定短期国債の償還差益の課税の特例に関する経過措置） — address `suppl-4171-21/art-41` - 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-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-41 - 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. --- ### 第四十一条（特定短期国債の償還差益の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Profit from Redemption of Specified Short-Term Government Bonds caption: machine translation, not official suppl-4171-21/art-41 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-41 **第一項** 新租税特別措置法第六十七条の十六第四項の規定は、同項に規定する外国投資信託の受託者である外国法人が施行日以後に新租税特別措置法第四十一条の十二第九項に規定する特定振替記載等を受ける新租税特別措置法第六十七条の十六第四項に規定する外国投資信託の信託財産に属する同項に規定する特定短期国債の同項に規定する償還差益について適用し、旧租税特別措置法第五条の二第二項に規定する外国投資信託の受託者である外国法人が施行日前に旧租税特別措置法第四十一条の十二第九項に規定する特定振替記載等を受けた旧租税特別措置法第五条の二第二項に規定する外国投資信託の信託財産に属する旧租税特別措置法第四十一条の十二第九項に規定する特定短期公社債のうち同項第一号から第八号までに掲げるものの同条第七項に規定する償還差益については、なお従前の例による。 suppl-4171-21/art-41/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4171-21/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4171-21/art-41/par-1 The provisions of Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in that paragraph of specified short-term government bonds prescribed in that paragraph that belong to the trust property of a foreign investment trust prescribed in Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation and for which a foreign corporation that is the trustee of a foreign investment trust prescribed in that paragraph receives, on or after the Effective Date, a specified book-entry transfer record, etc. prescribed in Article 41-12, paragraph (9) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern profit from redemption prescribed in paragraph (7) of Article 41-12 of the Former Act on Special Measures Concerning Taxation of those specified short-term public and corporate bonds prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation that are listed in items (i) through (viii) of that paragraph, that belong to the trust property of a foreign investment trust prescribed in Article 5-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation and for which a foreign corporation that is the trustee of a foreign investment trust prescribed in Article 5-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation received, before the Effective Date, a specified book-entry transfer record, etc. prescribed in Article 41-12, paragraph (9) of the Former Act on Special Measures Concerning Taxation. 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-20261007T211206-451, 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