Where an individual's amount of gross income for each year includes dividend income pertaining to the following dividends and similar income (meaning dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this Article), the provisions of Article 92, paragraph (1) of that Act do not apply to that dividend income:
個人の各年分の総所得金額のうちに次に掲げる配当等（所得税法第二十四条第一項に規定する配当等をいう。以下この条において同じ。）に係る配当所得がある場合には、当該配当所得については、同法第九十二条第一項の規定は、適用しない。
dividends and similar income pertaining to distributions of proceeds from the beneficial rights listed in the items of Article 8-2, paragraph (1) to which the provisions of that paragraph apply (excluding beneficial interests in a foreign investment trust as prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations (referred to in the following item as a "foreign investment trust"));
dividends and similar income on foreign privately placed bond-based investment trusts, etc. prescribed in Article 8-3, paragraph (1) to which the provisions of that paragraph apply (excluding those pertaining to distributions of proceeds from the beneficial rights listed in Article 8-2, paragraph (1), item (i) (limited to beneficial interests in a foreign investment trust));
第八条の三第一項の規定の適用を受ける同項に規定する国外私募公社債等運用投資信託等の配当等（第八条の二第一項第一号に掲げる受益権（外国投資信託の受益権に限る。）の収益の分配に係るものを除く。）
dividends and similar income pertaining to distributions of proceeds from a specified stock investment trust that invests its trust property in shares of foreign corporations included in a foreign stock index (meaning a stock index for shares of foreign corporations which is specified by Cabinet Order) (referred to in paragraph (3) as a "specified stock investment trust linked to a foreign stock index");
dividends and similar income pertaining to distributions of proceeds from a foreign-currency, etc. securities investment trust (meaning a securities investment trust specified by Cabinet Order as one that invests its trust property mainly in foreign-currency assets (meaning shares, bonds, and other assets denominated in a foreign currency; hereinafter the same applies in this item) or mainly in assets other than shares (excluding investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this item); the same applies in paragraph (4)) which is specified by Cabinet Order as a securities investment trust with a particularly high ratio of investment in foreign-currency assets or in assets other than shares (referred to in that paragraph as a "specified securities investment trust in foreign currency assets, etc.") (excluding those listed in the preceding three items);
dividends and similar income to be received from any of the following trusts (excluding those listed in item (i) or item (ii)):
an investment trust as prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations which falls under a trust subject to corporate taxation (limited to one for which the public offering of beneficial rights at its establishment was conducted through a private placement to institutional investors (meaning a private placement to qualified institutional investors as prescribed in Article 4, paragraph (2), item (xii) of that Act which is conducted only with persons specified by Order of the Ministry of Finance as counterparties; hereinafter the same applies in this item), where the public offering was conducted mainly in Japan and was conducted with a statement in the investment trust agreement (meaning the trust agreement for an investment trust with instructions from the settlor as prescribed in Article 4, paragraph (1) of that Act or the trust agreement for an investment trust without instructions from the settlor as prescribed in Article 49, paragraph (1) of that Act) to the effect that the public offering is a private placement to institutional investors);
投資信託及び投資法人に関する法律第二条第三項に規定する投資信託のうち、法人課税信託に該当するもの（その設定に係る受益権の募集が機関投資家私募（同法第四条第二項第十二号に規定する適格機関投資家私募のうち財務省令で定める者のみを相手方として行うものをいう。以下この号において同じ。）により行われたもののうち、その募集が主として国内において行われ、かつ、投資信託約款（同法第四条第一項に規定する委託者指図型投資信託約款又は同法第四十九条第一項に規定する委託者非指図型投資信託約款をいう。）にその募集が機関投資家私募である旨の記載がなされて行われたものに限る。）
a special purpose trust;
特定目的信託
dividends and similar income to be received from a specific purpose company (meaning a specific purpose company as prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets; the same applies in Article 9-3-2, paragraph (3), item (ii));
特定目的会社（資産の流動化に関する法律第二条第三項に規定する特定目的会社をいう。第九条の三の二第三項第二号において同じ。）から支払を受けるべき配当等
dividends and similar income to be received from an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations.
投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人から支払を受けるべき配当等
Where the provisions of the preceding paragraph apply and there is dividend income pertaining to dividends and similar income other than the dividends and similar income listed in the items of that paragraph, with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act, the phrase "excluding those)" in that paragraph is deemed to be replaced with "excluding those) and those pertaining to the dividends and similar income listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Dividend Tax Credit)".
前項の規定の適用がある場合において、同項各号に掲げる配当等以外の配当等に係る配当所得があるときにおける所得税法第九十二条第一項の規定の適用については、同項中「ものを除く。）」とあるのは、「ものを除く。）及び租税特別措置法第九条第一項各号（配当控除の特例）に掲げる配当等に係るもの」と読み替えるものとする。
Where an individual's amount of gross income for each year includes dividend income pertaining to distributions of proceeds from a specified stock investment trust (excluding a specified stock investment trust linked to a foreign stock index), with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act to the individual, the phrase "and distributions of monies" in item (i), (a) of that paragraph is deemed to be replaced with ", distributions of monies, and distributions of proceeds from a specified stock investment trust prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation (Special Provisions on Payment Reports on Interest Income, etc.) (hereinafter referred to in this paragraph as a "specified stock investment trust")", the phrase "securities investment trust" in item (i), (b) of that paragraph is deemed to be replaced with "securities investment trust other than a specified stock investment trust", and the phrase "securities investment trust" in items (ii) and (iii) of that paragraph is deemed to be replaced with "securities investment trust other than a specified stock investment trust".
個人の各年分の総所得金額のうちに特定株式投資信託（外国株価指数連動型特定株式投資信託を除く。）の収益の分配に係る配当所得がある場合には、当該個人に対する所得税法第九十二条第一項の規定の適用については、同項第一号イ中「及び金銭の分配」とあるのは「、金銭の分配及び租税特別措置法第三条の二（利子所得等に係る支払調書の特例）に規定する特定株式投資信託（以下この項において「特定株式投資信託」という。）の収益の分配」と、同号ロ中「証券投資信託」とあるのは「特定株式投資信託以外の証券投資信託」と、同項第二号及び第三号中「証券投資信託」とあるのは「特定株式投資信託以外の証券投資信託」とする。
Where an individual's amount of gross income for each year includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust (meaning dividends and similar income pertaining to distributions of proceeds from a foreign-currency, etc. securities investment trust other than a specified securities investment trust in foreign currency assets, etc. (excluding those listed in paragraph (1), items (i) through (iii))), with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act to the individual, the phrase "calculated amount" in item (i), (b) of that paragraph is deemed to be replaced with "calculated amount (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust prescribed in Article 9, paragraph (4) of the Act on Special Measures Concerning Taxation (Special Provisions on Dividend Tax Credit) (hereinafter referred to in this paragraph as "distributions of proceeds from a general foreign-currency, etc. securities investment trust"), the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 2.5 percent and the other amount by 5 percent)", the phrase "sum" in item (ii), (b) of that paragraph is deemed to be replaced with "sum (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust: if the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income for that year is 10 million yen or less, it is to be the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust, the amount equivalent to the amount obtained by deducting 10 million yen from the taxable gross income by 1.25 percent and the other amount by 2.5 percent, and, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the amount of dividend income pertaining to distributions of proceeds from the securities investment trust by 5 percent; and if the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income for that year exceeds 10 million yen, it is to be the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 1.25 percent, and, of the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount equivalent to the amount obtained by deducting the sum of 10 million yen and the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income by 2.5 percent and the other amount by 5 percent)", and the phrase "calculated amount" in item (iii), (b) of that paragraph is deemed to be replaced with "calculated amount (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust, the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 1.25 percent and the other amount by 2.5 percent)".
個人の各年分の総所得金額のうちに一般外貨建等証券投資信託の収益の分配（特定外貨建等証券投資信託以外の外貨建等証券投資信託の収益の分配に係る配当等（第一項第一号から第三号までに掲げるものを除く。）をいう。）に係る配当所得がある場合には、当該個人に対する所得税法第九十二条第一項の規定の適用については、同項第一号ロ中「計算した金額」とあるのは「計算した金額（当該証券投資信託の収益の分配に係る配当所得のうちに租税特別措置法第九条第四項（配当控除の特例）に規定する一般外貨建等証券投資信託の収益の分配（以下この項において「一般外貨建等証券投資信託の収益の分配」という。）に係る配当所得があるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち、当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額については百分の二・五を、その他の金額については百分の五をそれぞれ乗じて計算した金額の合計額）」と、同項第二号ロ中「合計額」とあるのは「合計額（当該証券投資信託の収益の分配に係る配当所得のうちに一般外貨建等証券投資信託の収益の分配に係る配当所得がある場合には、その年分の課税総所得金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円以下であるときは、当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額のうち、当該課税総所得金額から千万円を控除した金額に相当する金額については百分の一・二五を、その他の金額については百分の二・五を、当該証券投資信託の収益の分配に係る配当所得の金額のうち当該証券投資信託の収益の分配に係る配当所得の金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額については百分の五をそれぞれ乗じて計算した金額の合計額とし、その年分の課税総所得金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超えるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額については百分の一・二五を、当該証券投資信託の収益の分配に係る配当所得の金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額のうち、当該課税総所得金額から千万円と当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額との合計額を控除した金額に相当する金額については百分の二・五を、その他の金額については百分の五をそれぞれ乗じて計算した金額の合計額とする。）」と、同項第三号ロ中「計算した金額」とあるのは「計算した金額（当該証券投資信託の収益の分配に係る配当所得のうちに一般外貨建等証券投資信託の収益の分配に係る配当所得があるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち、当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額については百分の一・二五を、その他の金額については百分の二・五をそれぞれ乗じて計算した金額の合計額）」とする。