# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置） — address `suppl-5031-11/art-23` - 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-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-23 - 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. --- ### 第二十三条（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions, etc. caption: machine translation, not official suppl-5031-11/art-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-23 **第一項** 新租税特別措置法第八条第五項の規定は、施行日以後に同条第四項の支払の取扱者に対して行う同条第五項に規定する電磁的方法による同条第四項の明細書に記載すべき事項の提供について適用する。 suppl-5031-11/art-23/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-23/par-1 The provisions of Article 8, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in the written statement referred to in paragraph (4) of that Article, made on or after the Effective Date to the person in charge of handling payment referred to in paragraph (4) of that Article. machine translation, not official --- ## Cites - suppl-5031-11/art-23/par-1: 新租税特別措置法第八条第五項 → 租税特別措置法 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-8/par-5 - suppl-5031-11/art-23/par-1: 同条第四項 → 租税特別措置法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-4 --- ## 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