# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十五条 (Supplementary Provisions, Article 55) - 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: 第五十五条 (Supplementary Provisions, Article 55)（特定の投資法人等の運用財産等に係る利子等の課税の特例に関する経過措置） — address `suppl-4271-9/art-55` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-55 - 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. --- ### 第五十五条（特定の投資法人等の運用財産等に係る利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Specified Investment Corporations, etc. caption: machine translation, not official suppl-4271-9/art-55 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-55 **第一項** 第八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。）第九条の四第五項に規定する特定目的信託の同項に規定する受託法人が平成二十八年四月一日前に支払を受けるべき同項に規定する特定国内源泉所得については、なお従前の例による。 suppl-4271-9/art-55/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-55/par-1 The provisions then in force continue to govern specified domestic source income prescribed in Article 9-4, paragraph (5) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 8 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that the Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive payment of before April 1, 2016. machine translation, not official ## 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五号ヘ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-5/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-20261007T211206-562, 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