# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十五条 (Supplementary Provisions, Article 45)

- 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: 第四十五条 (Supplementary Provisions, Article 45)（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例に関する経過措置） — address `suppl-4221-6/art-45`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-45
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-45
- 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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### 第四十五条（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Asset-Building Savings Contracts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-45 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-45</sup>

**第一項**  新租税特別措置法第四条の四第三項の規定は、平成二十二年一月一日以後の同項に規定する証券投資信託の終了又は一部の解約について適用し、同日前の旧租税特別措置法第四条の四第三項に規定する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。
<sup>suppl-4221-6/art-45/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-45/par-1</sup>
The provisions of Article 4-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a securities investment trust prescribed in that paragraph on or after January 1, 2010, and the provisions then in force continue to govern the termination or partial cancellation of a securities investment trust prescribed in Article 4-4, paragraph (3) of the Former Act on Special Measures Concerning Taxation before that 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-20261007T211206-502, 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