# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十二条 (Supplementary Provisions, Article 72) - 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: 第七十二条 (Supplementary Provisions, Article 72)（外国金融機関等の債券現先取引に係る利子の課税の特例に関する経過措置） — address `suppl-4221-6/art-72` - 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-72 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-72 - 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. --- ### 第七十二条（外国金融機関等の債券現先取引に係る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 Bond Transactions with Repurchase Agreements of Foreign Financial Institutions, etc. caption: machine translation, not official suppl-4221-6/art-72 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-72 **第一項** 新租税特別措置法第四十二条の二第二項第一号の規定は、同項に規定する外国金融機関等が平成二十二年六月一日以後に支払を受けるべき同条第一項に規定する特定利子について適用し、旧租税特別措置法第四十二条の二第二項に規定する外国金融機関等が同日前に支払を受けるべき同条第一項に規定する特定利子については、なお従前の例による。 suppl-4221-6/art-72/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-72/par-1 The provisions of Article 42-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to specified interest prescribed in paragraph (1) of that Article that a foreign financial institution, etc. prescribed in paragraph (2) of that Article is to receive on or after June 1, 2010, and the provisions then in force continue to govern specified interest prescribed in paragraph (1) of that Article that a foreign financial institution, etc. prescribed in Article 42-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation is to receive before that date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号ソ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-1/par-1/item-1/sub-2 --- ## 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-20261007T211206-505, 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