# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十三条 (Supplementary Provisions, Article 53)

- 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: 第五十三条 (Supplementary Provisions, Article 53)（民間国外債の発行差金の非課税に関する経過措置） — address `suppl-4201-23/art-53`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-53
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-53
- 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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### 第五十三条（民間国外債の発行差金の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Issue Discounts on Private Foreign Bonds
<sup>caption: machine translation, not official</sup>
<sup>suppl-4201-23/art-53 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-53</sup>

**第一項**  新租税特別措置法第四十一条の十三の規定は、施行日以後に発行される同条に規定する民間国外債につき支払を受ける同条に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第四十一条の十三に規定する民間国外債につき支払を受けた同条に規定する発行差金については、なお従前の例による。
<sup>suppl-4201-23/art-53/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-53/par-1</sup>
The provisions of Article 41-13 of the New Act on Special Measures Concerning Taxation apply to issue discounts prescribed in that Article received for private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act on Special Measures Concerning Taxation received for private foreign bonds prescribed in that Article that were issued before the Effective Date.
<sup>machine translation, not official</sup>

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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-20261007T211206-484, 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