# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十八条 (Supplementary Provisions, Article 58) - 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: 第五十八条 (Supplementary Provisions, Article 58)（振替国債等の償還差益の非課税等に関する経過措置） — address `suppl-4251-5/art-58` - 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-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58 - 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. --- ### 第五十八条（振替国債等の償還差益の非課税等に関する経過措置） — Transitional Measures Concerning Tax Exemption, etc. for Profit from Redemption of Book-Entry Government Bonds, etc. caption: machine translation, not official suppl-4251-5/art-58 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58 **第一項** 新租税特別措置法第四十一条の十三第一項及び第五項の規定は、非居住者が平成二十八年一月一日以後に支払を受ける同条第一項に規定する振替国債又は振替地方債の同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第四十一条の十三第一項に規定する振替国債又は振替地方債の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-4251-5/art-58/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58/par-1 The provisions of Article 41-13, paragraphs (1) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (1) of that Article on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph that a nonresident receives on or after January 1, 2016, and with regard to profit from redemption prescribed in Article 41-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph that was received before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新租税特別措置法第四十一条の十三第二項及び第五項の規定は、非居住者が平成二十八年一月一日以後に支払を受ける同条第二項に規定する特定振替社債等の同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第四十一条の十三第二項に規定する特定振替社債等の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-4251-5/art-58/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58/par-2 The provisions of Article 41-13, paragraphs (2) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (2) of that Article on specified book-entry corporate bonds, etc. prescribed in that paragraph that a nonresident receives on or after January 1, 2016, and with regard to profit from redemption prescribed in Article 41-13, paragraph (2) of the Former Act on Special Measures Concerning Taxation on specified book-entry corporate bonds, etc. prescribed in that paragraph that was received before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新租税特別措置法第四十一条の十三第三項及び第五項の規定は、非居住者が平成二十八年一月一日以後に支払を受ける同条第三項に規定する民間国外債の同項に規定する償還差益について適用し、同日前に支払を受けた旧租税特別措置法第四十一条の十三第三項に規定する民間国外債の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-4251-5/art-58/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-58/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58/par-3 The provisions of Article 41-13, paragraphs (3) and (5) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (3) of that Article on private foreign bonds prescribed in that paragraph that a nonresident receives on or after January 1, 2016, and with regard to issue discounts prescribed in Article 41-13, paragraph (3) of the Former Act on Special Measures Concerning Taxation on private foreign bonds prescribed in that paragraph that were received before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 新租税特別措置法第四十一条の十三第四項及び第五項の規定は、非居住者が有する同条第一項に規定する振替国債若しくは振替地方債又は同条第四項に規定する特定振替社債等若しくは民間国外債の償還（買入消却を含む。以下この項において同じ。）により平成二十八年一月一日以後に生ずる損失の額について適用し、旧租税特別措置法第四十一条の十三第一項に規定する振替国債若しくは振替地方債、同条第二項に規定する特定振替社債等又は同条第三項に規定する民間国外債の償還により同日前に生じた同条第四項に規定する損失の額については、なお従前の例による。 suppl-4251-5/art-58/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58/par-4 The provisions of Article 41-13, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation apply to the amount of loss arising on or after January 1, 2016 from the redemption (including retirement by purchase; the same applies hereinafter in this paragraph) of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, or of specified book-entry corporate bonds, etc. or private foreign bonds prescribed in paragraph (4) of that Article, held by a nonresident, and with regard to the amount of loss prescribed in paragraph (4) of Article 41-13 of the Former Act on Special Measures Concerning Taxation that arose before that date from the redemption of book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, specified book-entry corporate bonds, etc. prescribed in paragraph (2) of that Article or private foreign bonds prescribed in paragraph (3) of that Article, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4251-5/art-58/par-4: この項 → 租税特別措置法 附則第五十八条第四項 (Supplementary Provisions, Article 58, paragraph (4)), suppl-4251-5/art-58/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58/par-4 ## Cited by 2 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 附則第五十八条第四項（振替国債等の償還差益の非課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-58/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-58/par-4 --- ## 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-20261007T211206-541, 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