# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（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-5031-11/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21 - 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. --- ### 第二十一条（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 on Taxation, etc. on Interest from Book-Entry Government Bonds, etc. caption: machine translation, not official suppl-5031-11/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21 **第一項** 新租税特別措置法第五条の二第十七項（同条第十九項の規定により読み替えて適用する場合並びにこれらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）及び第十八項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）の規定は、施行日以後に新租税特別措置法第五条の二第十七項の特定振替機関等又は特定受託者に対して行う同項に規定する電磁的方法による租税特別措置法第五条の二第一項、第五条の三第一項若しくは第四十一条の十三の三第一項に規定する非課税適用申告書に記載すべき事項、新租税特別措置法第五条の二第四項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に規定する組合等届出書に記載すべき事項及び新租税特別措置法第五条の二第四項に規定する組合契約書等の写しに記載されている事項又は租税特別措置法第五条の二第十二項第一号若しくは第三号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）に定める申告書に記載すべき事項若しくは租税特別措置法第五条の二第十二項第二号若しくは第四号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に定める届出書に記載すべき事項及び租税特別措置法第五条の二第十二項第二号若しくは第四号に定める組合契約書等の写しに記載されている事項の提供について適用する。 suppl-5031-11/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21/par-1 The provisions of Article 5-2, paragraph (17) (including as applied with the terms replaced pursuant to the provisions of paragraph (19) of that Article, and including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and paragraph (18) (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in Article 5-2, paragraph (17) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the specified book-entry transfer institution, etc. or the specified trustee referred to in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 5-2, paragraph (1), Article 5-3, paragraph (1) or Article 41-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the matters to be stated in a written notification of a partnership, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, or the matters to be stated in a return specified in Article 5-2, paragraph (12), item (i) or (iii) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation), or the matters to be stated in a written notification specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation. machine translation, not official --- ## Cites - suppl-5031-11/art-21/par-1: 同条第十九項 → 租税特別措置法 第五条の二第十九項 (Article 5-2, paragraph (19)), art-5-2/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-19 - suppl-5031-11/art-21/par-1: この条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-5031-11/art-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21 - suppl-5031-11/art-21/par-1: 第四号 → 租税特別措置法 第五条の二第十二項第四号 (Article 5-2, paragraph (12), item (iv)), art-5-2/par-12/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-4 - suppl-5031-11/art-21/par-1: 租税特別措置法第五条の二第十二項第二号 → 租税特別措置法 第五条の二第十二項第二号 (Article 5-2, paragraph (12), item (ii)), art-5-2/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-2 - suppl-5031-11/art-21/par-1: 第十八項 → 租税特別措置法 第五条の二第十八項 (Article 5-2, paragraph (18)), art-5-2/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-18 - suppl-5031-11/art-21/par-1: 租税特別措置法第五条の二第十二項第一号 → 租税特別措置法 第五条の二第十二項第一号 (Article 5-2, paragraph (12), item (i)), art-5-2/par-12/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-1 - suppl-5031-11/art-21/par-1: 新租税特別措置法第五条の二第十七項 → 租税特別措置法 第五条の二第十七項 (Article 5-2, paragraph (17)), art-5-2/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-17 - suppl-5031-11/art-21/par-1: 新租税特別措置法第五条の三第九項 → 租税特別措置法 第五条の三第九項 (Article 5-3, paragraph (9)), art-5-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-9 - suppl-5031-11/art-21/par-1: 第五条の三第一項 → 租税特別措置法 第五条の三第一項 (Article 5-3, paragraph (1)), art-5-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-1 - suppl-5031-11/art-21/par-1: 第四十一条の十三の三第十二項 → 租税特別措置法 第四十一条の十三の三第十二項 (Article 41-13-3, paragraph (12)), art-41-13-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-12 - suppl-5031-11/art-21/par-1: 租税特別措置法第五条の二第一項 → 租税特別措置法 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-1 - suppl-5031-11/art-21/par-1: 第四十一条の十三の三第一項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1 - suppl-5031-11/art-21/par-1: 第三号 → 租税特別措置法 第五条の二第十二項第三号 (Article 5-2, paragraph (12), item (iii)), art-5-2/par-12/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-3 - suppl-5031-11/art-21/par-1: 新租税特別措置法第五条の二第四項 → 租税特別措置法 第五条の二第四項 (Article 5-2, paragraph (4)), art-5-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十一条第一項（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-5031-11/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21/par-1 --- ## 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-20261007T211206-627, 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