# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十七条 (Supplementary Provisions, Article 47) - 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: 第四十七条 (Supplementary Provisions, Article 47)（振替社債等の利子の課税の特例に関する経過措置） — address `suppl-4221-6/art-47` - 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-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-47 - 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. --- ### 第四十七条（振替社債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Corporate Bonds, etc. caption: machine translation, not official suppl-4221-6/art-47 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-47 **第一項** 新租税特別措置法第五条の三の規定は、同条第一項に規定する特定振替社債等の利子でその計算期間の初日が平成二十二年六月一日以後であるものについて適用する。 suppl-4221-6/art-47/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-47/par-1 The provisions of Article 5-3 of the New Act on Special Measures Concerning Taxation apply to interest on specified book-entry corporate bonds, etc. prescribed in paragraph (1) of that Article, the first day of the calculation period of which is on or after June 1, 2010. machine translation, not official **第二項** 施行日から平成二十二年五月三十一日までの間における新租税特別措置法第五条の三第四項第五号及び第六号の規定の適用については、同項第五号中「条約その他の我が国が締結した国際約束」とあるのは「条約」と、「締約国又は締約者」とあるのは「締約国」と、「条約相手国等」とあるのは「条約相手国」と、同項第六号中「条約相手国等」とあるのは「条約相手国」とする。 suppl-4221-6/art-47/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-47/par-2 With regard to the application of the provisions of Article 5-3, paragraph (4), items (v) and (vi) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to May 31, 2010, the phrase "a treaty or any other international agreement concluded by Japan" in item (v) of that paragraph is deemed to be replaced with "a treaty", the phrase "contracting state or contracting party" with "contracting state", and the phrase "treaty partner state, etc." with "treaty partner state", and the phrase "treaty partner state, etc." in item (vi) of that paragraph is deemed to be replaced with "treaty partner state". 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-20261007T211206-502, 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