# 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)（特定寄附信託の利子所得の非課税に関する経過措置） — address `suppl-4231-82/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-4231-82/art-24
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/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.

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### 第二十四条（特定寄附信託の利子所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income of Specified Donation Trusts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-24</sup>

**第一項**  新租税特別措置法第四条の五の規定は、居住者が施行日以後に締結する同条第二項に規定する特定寄附信託契約に基づき設定された信託の信託財産につき生ずる同条第一項に規定する利子等について適用する。
<sup>suppl-4231-82/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4231-82/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-24/par-1</sup>
The provisions of Article 4-5 of the New Act on Special Measures Concerning Taxation apply to interest and similar income prescribed in paragraph (1) of that Article arising from the trust property of a trust created under a specified donation trust contract prescribed in paragraph (2) of that Article that a resident concludes on or after the Effective 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-20261007T211206-516, 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