# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（公募株式等証券投資信託の受益権を買い取った金融商品取引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-4211-13/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-24 - 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. --- ### 第二十四条（公募株式等証券投資信託の受益権を買い取った金融商品取引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 Financial Instruments Business Operators, etc. That Have Purchased Beneficial Interests in Publicly Offered Securities Investment Trusts for Shares and Similar Interests caption: machine translation, not official suppl-4211-13/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-24 **第一項** 新租税特別措置法第九条の五第一項の規定は、施行日以後の同項に規定する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し、施行日前の旧租税特別措置法第九条の五第一項に規定する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は、なお従前の例による。 suppl-4211-13/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-24/par-1 The provisions of Article 9-5, paragraph (1) 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 that paragraph that takes place on or after the Effective Date, and the provisions then in force continue to govern the termination or partial cancellation of a publicly offered securities investment trust for shares and similar interests prescribed in Article 9-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that took place 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-20261007T211206-490, 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