# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十五条 (Supplementary Provisions, Article 45) - 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: 第四十五条 (Supplementary Provisions, Article 45)（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-4261-10/art-45` - 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-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45 - 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. --- ### 第四十五条（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, etc. on Taxation on Interest from Book-Entry Government Bonds, etc. caption: machine translation, not official suppl-4261-10/art-45 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45 **第一項** 新租税特別措置法第五条の二第五項の規定は、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振替国債及び振替地方債の利子について適用する。 suppl-4261-10/art-45/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-1 The provisions of Article 5-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry government bonds and book-entry municipal bonds 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** 旧租税特別措置法第五条の二第五項の国内に恒久的施設を有する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振替国債及び振替地方債の利子については、同項の規定は、なおその効力を有する。 suppl-4261-10/art-45/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-2 With regard to interest on book-entry government bonds and book-entry municipal bonds prescribed in Article 5-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force. machine translation, not official **第三項** 前項の規定の適用がある場合における租税特別措置法第五条の二第六項の規定の適用については、同項中「前項」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）附則第四十五条第二項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の二第五項」と、「同条第五項後段」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）附則第四十五条第二項（振替国債等の利子の課税の特例等に関する経過措置）の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「同条第一項」とあるのは「租税特別措置法第五条の二第一項」と、「又は第五項後段」とあるのは「又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。以下この条及び第八条の五第一項において「平成二十六年改正法」という。）附則第四十五条第二項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「当該利子」と」とあるのは「当該利子」と、「同法第二百二十五条第一項」とあるのは「所得税法第二百二十五条第一項」と」と、「第五条の二第五項後段」とあるのは「平成二十六年改正法附則第四十五条第二項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の二第五項後段」と、「とする」とあるのは「と、「同法第百二十条、」とあるのは「所得税法第百二十条、」とする」とする。 suppl-4261-10/art-45/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-3 With regard to the application of the provisions of Article 5-2, paragraph (6) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "the preceding paragraph" in that paragraph is deemed to be replaced with "Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of that Act", the phrase "the second sentence of paragraph (5) of that Article" with "the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (2) (Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.) of the Supplementary Provisions of that Act", the phrase "paragraph (1) of that Article" with "Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "or the second sentence of paragraph (5)" with "or the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; referred to as the '2014 Amendment Act' in this Article and Article 8-5, paragraph (1))", the phrase "is deemed to be replaced with 'the interest'" with "is deemed to be replaced with 'the interest', and the phrase 'Article 225, paragraph (1) of that Act' is deemed to be replaced with 'Article 225, paragraph (1) of the Income Tax Act'", the phrase "the second sentence of Article 5-2, paragraph (5)" with "the second sentence of Article 5-2, paragraph (5) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the 2014 Amendment Act", and the phrase "is deemed to be replaced with '…'" at the end of that paragraph with "is deemed to be replaced with '…', and the phrase 'Article 120 of that Act,' is deemed to be replaced with 'Article 120 of the Income Tax Act,'". machine translation, not official **第四項** 平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第五条の二第六項の規定の適用については、同項中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。 suppl-4261-10/art-45/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-4 With regard to the application of the provisions of Article 5-2, paragraph (6) of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31 of that year, the phrase "a permanent establishment" in that paragraph is deemed to be replaced with "a permanent establishment in Japan". machine translation, not official **第五項** 新租税特別措置法第五条の三第三項の規定は、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特定振替社債等の利子等について適用する。 suppl-4261-10/art-45/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-5 The provisions of Article 5-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest, etc. on specified book-entry corporate bonds, etc. 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 **第六項** 旧租税特別措置法第五条の三第三項の国内に恒久的施設を有する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特定振替社債等の利子等については、同項の規定は、なおその効力を有する。 suppl-4261-10/art-45/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-6 With regard to interest, etc. on specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a nonresident with a permanent establishment in Japan referred to in that paragraph receives on or before December 31, 2016, the provisions of that paragraph remain in force. machine translation, not official **第七項** 前項の規定の適用がある場合における租税特別措置法第五条の三第九項の規定の適用については、同項の表前条第六項の項中「及び第三項」とあるのは「及び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）附則第四十五条第六項の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の三第三項」と、「同条第五項後段」とあるのは「同条第五項後段の規定の適用を受けた場合には、同条第一項」と、「同条第三項後段」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）附則第四十五条第六項（振替国債等の利子の課税の特例等に関する経過措置）の規定によりなおその効力を有するものとされる同法第十条の規定による改正前の租税特別措置法第五条の三第三項後段の規定の適用を受けた場合には、租税特別措置法第五条の三第一項」と、「又は第三項後段」とあるのは「又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。以下「平成二十六年改正法」という。）附則第四十五条第六項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の三第三項後段」と、「第八条の二第一項」とあるのは「「同法第二百二十五条第一項」とあるのは「所得税法第二百二十五条第一項」と、第八条の二第一項」と、「第五条の三第三項後段」とあるのは「平成二十六年改正法附則第四十五条第六項の規定によりなおその効力を有するものとされる平成二十六年改正法第十条の規定による改正前の租税特別措置法第五条の三第三項後段」とする。 suppl-4261-10/art-45/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-7 With regard to the application of the provisions of Article 5-3, paragraph (9) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, in the row for paragraph (6) of the preceding Article in the table in that paragraph, the phrase "and paragraph (3)" is deemed to be replaced with "and Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of that Act", the phrase "the second sentence of paragraph (5) of that Article" with "paragraph (1) of that Article, if the provisions of the second sentence of paragraph (5) of that Article have been applied", the phrase "the second sentence of paragraph (3) of that Article" with "Article 5-3, paragraph (1) of the Act on Special Measures Concerning Taxation, if the provisions of the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 45, paragraph (6) (Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.) of the Supplementary Provisions of that Act, have been applied", the phrase "or the second sentence of paragraph (3)" with "or the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the '2014 Amendment Act')", the phrase "Article 8-2, paragraph (1)" with "the phrase 'Article 225, paragraph (1) of that Act' with 'Article 225, paragraph (1) of the Income Tax Act', and Article 8-2, paragraph (1)", and the phrase "the second sentence of Article 5-3, paragraph (3)" with "the second sentence of Article 5-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 10 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 45, paragraph (6) of the Supplementary Provisions of the 2014 Amendment Act". machine translation, not official --- ## Cites - suppl-4261-10/art-45/par-3: 同法第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4261-10/art-45/par-3: 所得税法第百二十条 → 所得税法 第百二十条 (Article 120), art-120 — https://japanlaw.org/ja/income-tax-act/art-120 · https://japanlaw.org/l/340AC0000000033/art-120 - suppl-4261-10/art-45/par-3: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - suppl-4261-10/art-45/par-3: 前項 → 租税特別措置法 附則第四十五条第二項 (Supplementary Provisions, Article 45, paragraph (2)), suppl-4261-10/art-45/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-2 - suppl-4261-10/art-45/par-7: 同法第十条 → e-Gov law 426AC0000000010, 第十条 (Article 10), art-10 — not held in this collection - suppl-4261-10/art-45/par-7: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - suppl-4261-10/art-45/par-7: 前項 → 租税特別措置法 附則第四十五条第六項 (Supplementary Provisions, Article 45, paragraph (6)), suppl-4261-10/art-45/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-6 - suppl-4261-10/art-45/par-7: 第三項 → 租税特別措置法 附則第四十五条第三項 (Supplementary Provisions, Article 45, paragraph (3)), suppl-4261-10/art-45/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-3 ## 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五号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-5/sub-2 - 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 - 租税特別措置法 附則第四十五条第三項（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-4261-10/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-3 - 租税特別措置法 附則第四十五条第七項（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-4261-10/art-45/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-45/par-7 --- ## 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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-008, 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