# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十三条 (Supplementary Provisions, Article 73) - 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: 第七十三条 (Supplementary Provisions, Article 73)（先物取引の差金等決済に係る支払調書の特例に関する経過措置） — address `suppl-5021-8/art-73` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-73 - 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. --- ### 第七十三条（先物取引の差金等決済に係る支払調書の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Payment Reports Pertaining to Cash Settlement, etc. of Futures Transactions caption: machine translation, not official suppl-5021-8/art-73 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-73 **第一項** 新租税特別措置法第四十一条の十五の二の規定は、同条に規定する先物取引の差金等決済で附則第一条第十号に定める日以後に行われるものについて適用し、旧租税特別措置法第四十一条の十五の二に規定する先物取引の差金等決済で同日前に行われたものについては、なお従前の例による。 suppl-5021-8/art-73/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-73/par-1 The provisions of Article 41-15-2 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. of futures transactions prescribed in that Article made on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern cash settlement, etc. of futures transactions prescribed in Article 41-15-2 of the Former Act on Special Measures Concerning Taxation made before that date. machine translation, not official **第二項** 附則第一条第十号に定める日から令和二年十二月三十一日までの間に行われる所得税法第二百二十五条第一項第十三号に規定する先物取引（金融商品取引法（昭和二十三年法律第二十五号）第二条第二十四項第三号の二に掲げる暗号資産又は同法第二十九条の二第一項第九号に規定する金融指標に係るものに限る。）の所得税法第二百二十五条第一項第十三号に規定する差金等決済については、同法第二百二十四条の五及び第二百二十五条のうち当該先物取引の差金等決済に係る部分の規定は、適用しない。 suppl-5021-8/art-73/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-73/par-2 With regard to cash settlement, etc. prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act of futures transactions prescribed in Article 225, paragraph (1), item (xiii) of the Income Tax Act (limited to those pertaining to crypto assets listed in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act (Act No. 25 of 1948) or financial indicators prescribed in Article 29-2, paragraph (1), item (ix) of that Act) made during the period from the date specified in Article 1, item (x) of the Supplementary Provisions to December 31, 2020, the provisions of Articles 224-5 and 225 of that Act, to the extent that they pertain to cash settlement, etc. of those futures transactions, do not apply. machine translation, not official --- ## Cites - suppl-5021-8/art-73/par-1: 新租税特別措置法第四十一条の十五の二 → 租税特別措置法 第四十一条の十五の二 (Article 41-15-2), art-41-15-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15-2 · https://japanlaw.org/l/332AC0000000026/art-41-15-2 - suppl-5021-8/art-73/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5021-8/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-10 - suppl-5021-8/art-73/par-2: 金融商品取引法（昭和二十三年法律第二十五号）第二条第二十四項第三号の二 → e-Gov law 323AC0000000025, 第二条第二十四項第三号の二 (Article 2, paragraph (24), item (iii-2)), art-2/par-24/item-3-2 — not held in this collection - suppl-5021-8/art-73/par-2: 所得税法第二百二十五条第一項第十三号 → 所得税法 第二百二十五条第一項第十三号 (Article 225, paragraph (1), item (xiii)), art-225/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-13 - suppl-5021-8/art-73/par-2: 同法第二十九条の二第一項第九号 → e-Gov law 323AC0000000025, 第二十九条の二第一項第九号 (Article 29-2, paragraph (1), item (ix)), art-29-2/par-1/item-9 — not held in this collection - suppl-5021-8/art-73/par-2: 同法第二百二十四条の五 → 所得税法 第二百二十四条の五 (Article 224-5), art-224-5 — https://japanlaw.org/ja/income-tax-act/art-224-5 · https://japanlaw.org/l/340AC0000000033/art-224-5 - suppl-5021-8/art-73/par-2: 第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/ja/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225 - suppl-5021-8/art-73/par-2: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5021-8/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-10 ## 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十号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-1/par-1/item-10 --- ## 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-20261007T211206-615, 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