# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十八条 (Supplementary Provisions, Article 98) - 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: 第九十八条 (Supplementary Provisions, Article 98)（振替国債の利子等の非課税等に関する経過措置） — address `suppl-4221-6/art-98` - 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-98 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98 - 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. --- ### 第九十八条（振替国債の利子等の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Interest and Similar Income from Book-Entry Government Bonds caption: machine translation, not official suppl-4221-6/art-98 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98 **第一項** 新租税特別措置法第六十七条の十七第一項の規定は、同項に規定する振替国債（第五項において「振替国債」という。）又は同条第一項に規定する振替地方債（第五項において「振替地方債」という。）につき支払を受ける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及び施行日以後に取得する当該振替国債又は振替地方債につき支払を受ける同条第一項に規定する償還差益について適用し、旧租税特別措置法第六十七条の十七第一項に規定する振替国債又は振替地方債につき支払を受ける利子でその計算期間の初日が平成二十二年六月一日前であるもの及び施行日前に取得した当該振替国債又は振替地方債につき支払を受ける当該償還差益については、なお従前の例による。 suppl-4221-6/art-98/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-1 The provisions of Article 67-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest received on book-entry government bonds prescribed in that paragraph (referred to as "book-entry government bonds" in paragraph (5)) or book-entry municipal bonds prescribed in paragraph (1) of that Article (referred to as "book-entry municipal bonds" in paragraph (5)) for which the first day of the calculation period falls on or after June 1, 2010, and to profit from redemption prescribed in paragraph (1) of that Article received on those book-entry government bonds or book-entry municipal bonds acquired on or after the Effective Date, and the provisions then in force continue to govern interest received on book-entry government bonds or book-entry municipal bonds prescribed in Article 67-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which the first day of the calculation period falls before June 1, 2010, and that profit from redemption received on those book-entry government bonds or book-entry municipal bonds acquired before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第六十七条の十七第二項の規定は、同項に規定する特定振替社債等（以下この項及び第五項において「特定振替社債等」という。）につき支払を受ける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及び同日以後に取得する特定振替社債等につき支払を受ける同条第二項に規定する償還差益について適用する。 suppl-4221-6/art-98/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-2 The provisions of Article 67-17, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest received on specified book-entry corporate bonds, etc. prescribed in that paragraph (referred to as "specified book-entry corporate bonds, etc." in this paragraph and paragraph (5)) for which the first day of the calculation period falls on or after June 1, 2010, and to profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. acquired on or after that date. machine translation, not official **第三項** 新租税特別措置法第六十七条の十七第三項の規定は、施行日以後に発行される同項に規定する民間国外債（第五項において「民間国外債」という。）につき支払を受ける利子及び同条第三項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六十七条の十七第二項に規定する民間国外債につき支払を受ける利子及び同項に規定する発行差金については、なお従前の例による。 suppl-4221-6/art-98/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-3 The provisions of Article 67-17, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest and the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds prescribed in that paragraph (referred to as "private foreign bonds" in paragraph (5)) issued on or after the Effective Date, and the provisions then in force continue to govern interest and the issue discount prescribed in Article 67-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation received on private foreign bonds prescribed in that paragraph issued before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第六十七条の十七第六項の規定は、平成二十二年六月一日以後に発行される同項に規定する特定短期公社債（次項において「特定短期公社債」という。）につき支払を受ける同条第六項に規定する償還差益について適用し、同日前に発行された旧租税特別措置法第六十七条の十七第五項に規定する特定短期国債につき支払を受ける同項に規定する償還差益については、なお従前の例による。 suppl-4221-6/art-98/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-4 The provisions of Article 67-17, paragraph (6) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (6) of that Article received on specified short-term public and corporate bonds prescribed in that paragraph (referred to as "specified short-term public and corporate bonds" in the following paragraph) issued on or after June 1, 2010, and the provisions then in force continue to govern profit from redemption prescribed in Article 67-17, paragraph (5) of the Former Act on Special Measures Concerning Taxation received on specified short-term government bonds prescribed in that paragraph issued before that date. machine translation, not official **第五項** 新租税特別措置法第六十七条の十七第八項及び第九項の規定は、振替国債又は振替地方債につき支払を受ける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並びに施行日以後に取得する振替国債又は振替地方債につき支払を受ける同条第一項に規定する償還差益及びその償還（買入消却を含む。以下この項において同じ。）により生ずる損失の額、特定振替社債等につき支払を受ける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並びに同日以後に取得する特定振替社債等につき支払を受ける同条第二項に規定する償還差益及びその償還により生ずる損失の額、施行日以後に発行される民間国外債につき支払を受ける利子及び同条第三項に規定する発行差金並びにその償還により生ずる同条第八項に規定する損失の額並びに平成二十二年六月一日以後に発行される特定短期公社債につき支払を受ける同条第六項に規定する償還差益及びその償還により生ずる損失の額について適用する。 suppl-4221-6/art-98/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5 The provisions of Article 67-17, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to interest received on book-entry government bonds or book-entry municipal bonds for which the first day of the calculation period falls on or after June 1, 2010, and profit from redemption prescribed in paragraph (1) of that Article received on book-entry government bonds or book-entry municipal bonds acquired on or after the Effective Date and the amount of loss arising from their redemption (including retirement by purchase; the same applies hereinafter in this paragraph), interest received on specified book-entry corporate bonds, etc. for which the first day of the calculation period falls on or after June 1, 2010, and profit from redemption prescribed in paragraph (2) of that Article received on specified book-entry corporate bonds, etc. acquired on or after that date and the amount of loss arising from their redemption, interest and the issue discount prescribed in paragraph (3) of that Article received on private foreign bonds issued on or after the Effective Date and the amount of loss prescribed in paragraph (8) of that Article arising from their redemption, and profit from redemption prescribed in paragraph (6) of that Article received on specified short-term public and corporate bonds issued on or after June 1, 2010 and the amount of loss arising from their redemption. machine translation, not official --- ## Cites - suppl-4221-6/art-98/par-1: 第五項 → 租税特別措置法 附則第九十八条第五項 (Supplementary Provisions, Article 98, paragraph (5)), suppl-4221-6/art-98/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5 - suppl-4221-6/art-98/par-2: この項 → 租税特別措置法 附則第九十八条第二項 (Supplementary Provisions, Article 98, paragraph (2)), suppl-4221-6/art-98/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-2 - suppl-4221-6/art-98/par-2: 第五項 → 租税特別措置法 附則第九十八条第五項 (Supplementary Provisions, Article 98, paragraph (5)), suppl-4221-6/art-98/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5 - suppl-4221-6/art-98/par-3: 第五項 → 租税特別措置法 附則第九十八条第五項 (Supplementary Provisions, Article 98, paragraph (5)), suppl-4221-6/art-98/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5 - suppl-4221-6/art-98/par-4: 次項 → 租税特別措置法 附則第九十八条第五項 (Supplementary Provisions, Article 98, paragraph (5)), suppl-4221-6/art-98/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5 - suppl-4221-6/art-98/par-5: この項 → 租税特別措置法 附則第九十八条第五項 (Supplementary Provisions, Article 98, paragraph (5)), suppl-4221-6/art-98/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第九十八条第一項（振替国債の利子等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-1 - 租税特別措置法 附則第九十八条第二項（振替国債の利子等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-2 - 租税特別措置法 附則第九十八条第三項（振替国債の利子等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-3 - 租税特別措置法 附則第九十八条第四項（振替国債の利子等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-4 - 租税特別措置法 附則第九十八条第五項（振替国債の利子等の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4221-6/art-98/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-98/par-5 --- ## 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-20261007T211206-508, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07