# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（振替国債等の利子の課税の特例等に関する経過措置） — address `suppl-4251-5/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22 - 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. --- ### 第二十二条（振替国債等の利子の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Government Bonds, etc. caption: machine translation, not official suppl-4251-5/art-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22 **第一項** 新租税特別措置法第五条の二の規定は、非居住者又は外国法人が平成二十八年一月一日以後に支払を受けるべき同条第一項に規定する振替国債又は振替地方債の利子について適用し、同日前に支払を受けるべき旧租税特別措置法第五条の二第一項に規定する振替国債又は振替地方債の利子については、なお従前の例による。 suppl-4251-5/art-22/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-1 The provisions of Article 5-2 of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds or book-entry local government bonds prescribed in paragraph (1) of that Article that a nonresident or a foreign corporation is to receive on or after January 1, 2016, and the provisions then in force continue to govern interest on book-entry government bonds or book-entry local government bonds prescribed in Article 5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that is to be received before that date. machine translation, not official **第二項** 平成二十八年一月一日前に提出された旧租税特別措置法第五条の二第一項第一号に規定する非課税適用申告書又は同条第四項第一号に規定する組合等届出書及び組合契約書等の写し（当該非課税適用申告書若しくは組合等届出書及び組合契約書等の写し又はこれらにつき提出された同条第十四項に規定する申告書若しくは届出書及び組合契約書等の写し（以下この項において「異動申告書等」という。）の提出後に同条第十四項に規定する変更をした場合において、その変更をした日以後平成二十七年十二月三十一日までに異動申告書等の提出がされていないときにおける当該非課税適用申告書又は組合等届出書及び組合契約書等の写しを除く。）は、平成二十八年一月一日において提出された新租税特別措置法第五条の二第一項に規定する非課税適用申告書又は同条第四項に規定する組合等届出書及び組合契約書等の写しとみなす。 suppl-4251-5/art-22/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-2 A written application for a tax exemption prescribed in Article 5-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation, or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in paragraph (4), item (i) of that Article, that was submitted before January 1, 2016 (excluding that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., in the case where, after the submission of that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., or of the return, or written notification and copy of the partnership contract, etc., prescribed in paragraph (14) of that Article submitted with regard to them (hereinafter referred to as a "return of change, etc." in this paragraph), a change prescribed in paragraph (14) of that Article was made and no return of change, etc. has been submitted during the period from the date on which that change was made to December 31, 2015) is deemed to be a written application for a tax exemption prescribed in Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in paragraph (4) of that Article, submitted on January 1, 2016. machine translation, not official **第三項** 新租税特別措置法第五条の三の規定は、非居住者又は外国法人が平成二十八年一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振替社債等の同項に規定する利子等について適用し、同日前に支払を受けるべき旧租税特別措置法第五条の三第一項に規定する特定振替社債等の同項に規定する利子等については、なお従前の例による。 suppl-4251-5/art-22/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-3 The provisions of Article 5-3 of the New Act on Special Measures Concerning Taxation apply to interest and similar income prescribed in paragraph (1) of that Article on specified book-entry corporate bonds, etc. prescribed in that paragraph that a nonresident or a foreign corporation is to receive on or after January 1, 2016, and the provisions then in force continue to govern interest and similar income prescribed in Article 5-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation on specified book-entry corporate bonds, etc. prescribed in that paragraph that is to be received before that date. machine translation, not official **第四項** 平成二十八年一月一日前に提出された旧租税特別措置法第五条の三第一項第一号に規定する書類（以下この項において「非課税適用申告書」という。）又は同条第五項において準用する旧租税特別措置法第五条の二第四項第一号に規定する組合等届出書及び組合契約書等の写し（当該非課税適用申告書若しくは組合等届出書及び組合契約書等の写し又はこれらにつき提出された旧租税特別措置法第五条の三第五項において準用する旧租税特別措置法第五条の二第十四項に規定する申告書若しくは届出書及び組合契約書等の写し（以下この項において「異動申告書等」という。）の提出後に旧租税特別措置法第五条の三第五項において準用する旧租税特別措置法第五条の二第十四項に規定する変更をした場合において、その変更をした日以後平成二十七年十二月三十一日までに異動申告書等の提出がされていないときにおける当該非課税適用申告書又は組合等届出書及び組合契約書等の写しを除く。）は、平成二十八年一月一日において提出された新租税特別措置法第五条の三第一項に規定する非課税適用申告書又は同条第九項において準用する新租税特別措置法第五条の二第四項に規定する組合等届出書及び組合契約書等の写しとみなす。 suppl-4251-5/art-22/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-4 A document prescribed in Article 5-3, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as a "written application for a tax exemption" in this paragraph), or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in Article 5-2, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation, that was submitted before January 1, 2016 (excluding that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., in the case where, after the submission of that written application for a tax exemption, or that written notification of a partnership, etc. and copy of the partnership contract, etc., or of the return, or written notification and copy of the partnership contract, etc., prescribed in Article 5-2, paragraph (14) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation submitted with regard to them (hereinafter referred to as a "return of change, etc." in this paragraph), a change prescribed in Article 5-2, paragraph (14) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation was made and no return of change, etc. has been submitted during the period from the date on which that change was made to December 31, 2015) is deemed to be a written application for a tax exemption prescribed in Article 5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, or written notification of a partnership, etc. and a copy of the partnership contract, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to paragraph (9) of that Article, submitted on January 1, 2016. machine translation, not official **第五項** 平成二十八年一月一日前に旧租税特別措置法第五条の二第十八項（旧租税特別措置法第五条の三第五項において準用する場合を含む。以下この項において同じ。）の規定により承認を受けた旧租税特別措置法第五条の二第十八項に規定する適格口座管理機関（同日において当該承認を同条第二十項（旧租税特別措置法第五条の三第五項において準用する場合を含む。）の規定により取り消されていないものに限る。）は、同日において新租税特別措置法第五条の三第四項第八号の規定により承認を受けた同号に規定する適格口座管理機関とみなす。 suppl-4251-5/art-22/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-5 A qualified account management institution prescribed in Article 5-2, paragraph (18) of the Former Act on Special Measures Concerning Taxation that received approval before January 1, 2016 pursuant to the provisions of Article 5-2, paragraph (18) of the Former Act on Special Measures Concerning Taxation (including the cases where it is applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) (limited to one whose approval has not been revoked as of that date pursuant to the provisions of paragraph (20) of that Article (including the cases where it is applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation)) is deemed to be, as of that date, a qualified account management institution prescribed in Article 5-3, paragraph (4), item (viii) of the New Act on Special Measures Concerning Taxation that has received approval pursuant to the provisions of that item. machine translation, not official **第六項** 施行日から平成二十七年十二月三十一日までの間における旧租税特別措置法第五条の三第五項の規定の適用については、同項の表前条第八項の項及び前条第九項の項中「次条第四項第五号」とあるのは「次条第四項第四号」と、同表前条第二十二項の項中「同条第四項第五号」とあるのは「同条第四項第四号」とする。 suppl-4251-5/art-22/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-6 With regard to the application of the provisions of Article 5-3, paragraph (5) of the Former Act on Special Measures Concerning Taxation during the period from the Effective Date to December 31, 2015, the phrase "paragraph (4), item (v) of the following Article" in the row for paragraph (8) of the preceding Article and the row for paragraph (9) of the preceding Article of the table in that paragraph is deemed to be replaced with "paragraph (4), item (iv) of the following Article", and the phrase "paragraph (4), item (v) of that Article" in the row for paragraph (22) of the preceding Article of that table is deemed to be replaced with "paragraph (4), item (iv) of that Article". machine translation, not official --- ## Cites - suppl-4251-5/art-22/par-2: この項 → 租税特別措置法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4251-5/art-22/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-2 - suppl-4251-5/art-22/par-4: この項 → 租税特別措置法 附則第二十二条第四項 (Supplementary Provisions, Article 22, paragraph (4)), suppl-4251-5/art-22/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-4 - suppl-4251-5/art-22/par-5: この項 → 租税特別措置法 附則第二十二条第五項 (Supplementary Provisions, Article 22, paragraph (5)), suppl-4251-5/art-22/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-5 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第六号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-6/sub-2 - 租税特別措置法 附則第二十二条第二項（振替国債等の利子の課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-2 - 租税特別措置法 附則第二十二条第四項（振替国債等の利子の課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/par-4 - 租税特別措置法 附則第二十二条第五項（振替国債等の利子の課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-22/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-20261007T211206-537, 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