# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十七条 (Supplementary Provisions, Article 47) - 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: 第四十七条 (Supplementary Provisions, Article 47)（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置） — address `suppl-4311-6/art-47` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-47 - 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. --- ### 第四十七条（外国金融機関等の債券現先取引等に係る利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest Received by a Foreign Financial Institution, etc. from Bond Transactions with Repurchase/Resale Agreements, etc. caption: machine translation, not official suppl-4311-6/art-47 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-47 **第一項** 新租税特別措置法第四十二条の二第三項の規定は、同項に規定する特定外国法人が施行日以後に開始する同項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同項に規定する支払を受ける利子について適用し、旧租税特別措置法第四十二条の二第三項に規定する特定外国法人が施行日前に開始した同項に規定する振替国債に係る特定債券現先取引につき支払を受ける同項に規定する支払を受ける利子については、なお従前の例による。 suppl-4311-6/art-47/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-47/par-1 The provisions of Article 42-2, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the interest received prescribed in that paragraph that a specified foreign corporation prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in that paragraph that it commences on or after the Effective Date, and the provisions then in force continue to govern the interest received prescribed in that paragraph that a specified foreign corporation prescribed in Article 42-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds prescribed in that paragraph that it commenced before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第四十二条の二第五項の規定は、同項に規定する適格外国証券投資信託の受託者である同項に規定する特定外国法人が施行日以後に開始する同条第三項に規定する振替国債等に係る特定債券現先取引につき支払を受ける同条第五項に規定する支払を受ける利子について適用する。 suppl-4311-6/art-47/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-47/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-47/par-2 The provisions of Article 42-2, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the interest received prescribed in paragraph (5) of that Article that a specified foreign corporation prescribed in that paragraph that is the trustee of a qualified foreign securities investment trust prescribed in that paragraph receives with respect to a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. prescribed in paragraph (3) of that Article that it commences on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4311-6/art-47/par-1: 新租税特別措置法第四十二条の二第三項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3 - suppl-4311-6/art-47/par-2: 新租税特別措置法第四十二条の二第五項 → 租税特別措置法 第四十二条の二第五項 (Article 42-2, paragraph (5)), art-42-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-5 - suppl-4311-6/art-47/par-2: 同条第三項 → 租税特別措置法 第四十二条の二第三項 (Article 42-2, paragraph (3)), art-42-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-3 --- ## 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-20261007T211206-607, 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