# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十三条 (Supplementary Provisions, Article 43) - 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: 第四十三条 (Supplementary Provisions, Article 43)（利子所得の分離課税等に関する経過措置） — address `suppl-4261-10/art-43` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-43 - 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. --- ### 第四十三条（利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Interest Income, etc. caption: machine translation, not official suppl-4261-10/art-43 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-43 **第一項** 新租税特別措置法第三条第二項の規定は、同項の恒久的施設を有する非居住者が平成二十九年一月一日以後に支払を受ける同項に規定する一般利子等について適用する。 suppl-4261-10/art-43/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-43/par-1 The provisions of Article 3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to general interest and similar income prescribed in that paragraph that a nonresident with a permanent establishment referred to in that paragraph receives on or after January 1, 2017. machine translation, not official **第二項** 第十条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三条第二項の非居住者が平成二十八年十二月三十一日以前に支払を受ける同項に規定する一般利子等については、同項の規定は、なおその効力を有する。この場合において、同項中「所得税法」とあるのは、「所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法」とする。 suppl-4261-10/art-43/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-43/par-2 With regard to general interest and similar income prescribed in Article 3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a nonresident referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force. In this case, the term "Income Tax Act" in that paragraph is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014)". machine translation, not official --- ## Cites - suppl-4261-10/art-43/par-2: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条 → e-Gov law 426AC0000000010, 第一条 (Article 1), art-1 — not held in this collection ## 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六号ト（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-6/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-20261007T211206-548, 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