配当所得とは、法人（法人税法第二条第六号（定義）に規定する公益法人等及び人格のない社団等を除く。）から受ける剰余金の配当（株式又は出資（公募公社債等運用投資信託以外の公社債等運用投資信託の受益権及び社債的受益権を含む。次条において同じ。）に係るものに限るものとし、資本剰余金の額の減少に伴うもの並びに分割型分割（同法第二条第十二号の九に規定する分割型分割をいい、法人課税信託に係る信託の分割を含む。以下この項及び次条において同じ。）によるもの及び株式分配（同法第二条第十二号の十五の二に規定する株式分配をいう。以下この項及び次条において同じ。）を除く。）、利益の配当（資産の流動化に関する法律第百十五条第一項（中間配当）に規定する金銭の分配を含むものとし、分割型分割によるもの及び株式分配を除く。）、剰余金の分配（出資に係るものに限る。）、投資信託及び投資法人に関する法律第百三十七条（金銭の分配）の金銭の分配（出資総額等の減少に伴う金銭の分配として財務省令で定めるもの（次条第一項第四号において「出資等減少分配」という。）を除く。）、基金利息（保険業法第五十五条第一項（基金利息の支払等の制限）に規定する基金利息をいう。）並びに投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）及び特定受益証券発行信託の収益の分配（法人税法第二条第十二号の十五に規定する適格現物分配に係るものを除く。以下この条において「配当等」という。）に係る所得をいう。
Dividend income means income from dividends of surplus (these are limited to dividends from shares or capital contributions (including any beneficial interest in a Bond-Based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, and including a company bond-type beneficial interest; the same applies in the following Article), and exclude any dividends that result from a decrease in capital surplus, any dividends that are based on a split (meaning a company split by split-off as prescribed in Article 2, item (xii)-9 of the Corporation Tax Act, and including a trust split in connection with a Trust Subject to Corporate Taxation; hereinafter the same applies in this paragraph and the following Article), and any share distribution (meaning a share distribution as prescribed in Article 2, item (xii)-15-2 of that Act; hereinafter the same applies in this paragraph and the following Article)), dividends of profits (these include distributions of monies as prescribed in Article 115, paragraph (1) (Interim Dividends) of the Act on the Securitization of Assets, and exclude dividends based on a split-off and any share distribution), distributions of surplus (but only those related to capital contributions), distributions of monies under Article 137 (Distribution of Monies) of the Act on Investment Trusts and Investment Corporations (other than those specified by Ministry of Finance Order as distributions of monies accompanying a decrease in the total amount of capital contributions or similar (referred to as a "distribution that reduces contributions" in paragraph (1), item (iv) of the following Article)), and interest on funds (meaning interest on funds as prescribed in Article 55, paragraph (1) (Restrictions on Payment of Interest on Funds) of the Insurance Business Act), as well as distributions of proceeds from an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates (other than those relating to a qualified distribution in kind as prescribed in Article 2, item (xii)-15 of the Corporation Tax Act; hereinafter referred to as "dividends and similar income" in this Article), which the taxpayer receives from a corporation (other than a corporation in the public interest, etc. as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act or an Association or Foundation without Legal Personality).
配当所得の金額は、その年中の配当等の収入金額とする。ただし、株式その他配当所得を生ずべき元本を取得するために要した負債の利子（事業所得又は雑所得の基因となつた有価証券その他政令で定めるものを取得するために要した負債の利子を除く。以下この項において同じ。）でその年中に支払うものがある場合は、当該収入金額から、その支払う負債の利子の額のうちその年においてその元本を有していた期間に対応する部分の金額として政令で定めるところにより計算した金額の合計額を控除した金額とする。
Dividend income is the amount of revenue arising from dividends and similar income for the year; provided, however, that if there is any interest paid in the year on a debt that the taxpayer needed to incur in order to acquire shares or other principal that is meant to generate dividend income (other than any interest on a debt that the taxpayer needed to incur in order to acquire Securities which have generated business income or miscellaneous income or anything else specified by Cabinet Order; hereinafter the same applies in this paragraph), the dividend income is the amount of revenue arising from dividends and similar income in the year, less the total amount calculated pursuant to Cabinet Order as the part of the interest payable on the debt in the period during which the taxpayer held the principal in that year.