Article 9-3-2Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.
第九条の三の二（上場株式等の配当等に係る源泉徴収義務等の特例）
A person in charge of handling payment in Japan that is specified by Cabinet Order (referred to in paragraph (3) and paragraph (8) as the "person in charge of handling payment") of the following interest and similar income (meaning interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act; hereinafter the same applies in this paragraph and paragraph (8)) or dividends and similar income that are specified by Cabinet Order (limited to those paid in Japan, and excluding distributions of proceeds to which the provisions of Article 9-4-2, paragraph (1) apply; hereinafter referred to in this Article as "dividends and similar income on listed shares, etc.") and that are paid on or after January 1, 2016 to an individual, a domestic corporation (excluding a domestic corporation listed in Appended Table 1 of that Act), or a foreign corporation, must, when delivering the dividends and similar income on listed shares, etc. to the individual, domestic corporation, or foreign corporation, collect income tax in the amount calculated by multiplying the amount to be delivered (where there is an amount specified in any item of paragraph (3) to be deducted pursuant to the provisions of that paragraph, the amount obtained by adding that amount and any other amount specified by Cabinet Order) by a tax rate of 15 percent (or 20 percent, for dividends and similar income listed in item (i) delivered to a major shareholder, etc. of the domestic corporation paying the dividends and similar income), and pay it to the State by the 10th day of the month following the month that includes the day of collection:
平成二十八年一月一日以後に個人又は内国法人（所得税法別表第一に掲げる内国法人を除く。）若しくは外国法人に対して支払われる次に掲げる利子等（同法第二十三条第一項に規定する利子等をいう。以下この項及び第八項において同じ。）又は配当等で政令で定めるもの（国内において支払われるものに限るものとし、第九条の四の二第一項の規定の適用を受ける収益の分配を除く。以下この条において「上場株式等の配当等」という。）の国内における支払の取扱者で政令で定めるもの（第三項及び第八項において「支払の取扱者」という。）は、当該個人又は内国法人若しくは外国法人に当該上場株式等の配当等の交付をする際、その交付をする金額（第三項の規定により控除する同項各号に定める金額がある場合には、当該金額その他の政令で定める金額を加算した金額）に百分の十五（第一号に掲げる配当等でその配当等の支払をする内国法人に係る大口株主等に対し交付をするものについては、百分の二十）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
interest and similar income or dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i);
第三十七条の十一第二項第一号に掲げる株式等の利子等又は配当等
distributions of proceeds from an investment trust for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in item (ii) of the preceding Article (excluding a specified stock investment trust);
dividends and similar income on investment units of a specified investment corporation (meaning a specified investment corporation as prescribed in item (iii) of the preceding Article);
distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-4, paragraph (1), item (iv));
特定受益証券発行信託（その信託契約の締結時において委託者が取得する受益権の募集が第八条の四第一項第四号に規定する公募により行われたものに限る。）の収益の分配
dividends of surplus on bond-type beneficial interests in a special purpose trust (limited to one for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii));
特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
interest on specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i).
第三条第一項第一号に規定する特定公社債の利子
The provisions of Article 181, paragraph (1) and Article 212, paragraphs (1) and (3) of the Income Tax Act, insofar as they pertain to dividends and similar income on listed shares, etc., do not apply to a person who pays the dividends and similar income on listed shares, etc. subject to the provisions of the preceding paragraph.
前項の規定の適用を受ける上場株式等の配当等の支払をする者については、所得税法第百八十一条第一項並びに第二百十二条第一項及び第三項のうち当該上場株式等の配当等に係る部分の規定は、適用しない。
In the case referred to in paragraph (1), where there is an amount specified in any of the following items according to the category of dividends and similar income on listed shares, etc. delivered by a person in charge of handling payment listed in those items, the amount specified in that item is deducted from the amount of income tax to be collected and paid pursuant to the provisions of that paragraph with respect to the dividends and similar income on listed shares, etc., up to the amount of that income tax:
distributions of proceeds from an investment trust (limited to a trust listed in Article 2, item (xxix), (b) of the Corporation Tax Act; hereinafter referred to in this item as a "securities investment trust, etc.") or a specified trust that issues beneficiary certificates: the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the distributions of proceeds, out of the amount of income tax prescribed in Article 176, paragraph (3) or Article 180-2, paragraph (3) of the Income Tax Act paid by the domestic corporation or foreign corporation that has undertaken the securities investment trust, etc. or the specified trust that issues beneficiary certificates with respect to the trust property of the securities investment trust, etc. or the specified trust that issues beneficiary certificates (including, where the securities investment trust, etc. falls under an investment trust specified by Cabinet Order whose purpose is to invest its trust property in beneficial rights of another securities investment trust specified by Cabinet Order, the trust property of that other securities investment trust);
投資信託（法人税法第二条第二十九号ロに掲げる信託に限る。以下この号において「証券投資信託等」という。）又は特定受益証券発行信託の収益の分配 当該証券投資信託等又は特定受益証券発行信託の信託財産（当該証券投資信託等がその信託財産を他の証券投資信託で政令で定めるものの受益権に対する投資として運用することを目的とする投資信託で政令で定めるものに該当する場合における当該他の証券投資信託の信託財産を含む。）について当該証券投資信託等又は特定受益証券発行信託を引き受けた内国法人又は外国法人が納付した所得税法第百七十六条第三項又は第百八十条の二第三項に規定する所得税の額のうち当該収益の分配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
dividends of profits of a specific purpose company (meaning dividends of profits as prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this item): the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the dividends of profits, out of the amount of foreign country's corporate tax (meaning the amount of creditable foreign country's corporate tax as prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph) paid by the specific purpose company;
特定目的会社の利益の配当（所得税法第二十四条第一項に規定する利益の配当をいう。以下この号において同じ。） 当該特定目的会社が納付した外国法人税の額（法人税法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この項において同じ。）のうち当該利益の配当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
dividends and similar income on investment units of an investment corporation: the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the dividends and similar income, out of the amount of foreign country's corporate tax paid by the investment corporation;
dividends of surplus on beneficial interests in a special purpose trust: the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the dividends of surplus, out of the amount of foreign country's corporate tax paid by the Trust Corporation prescribed in Article 9-6-3, paragraph (1) of the special purpose trust.
特定目的信託の受益権の剰余金の配当 当該特定目的信託に係る第九条の六の三第一項に規定する受託法人が納付した外国法人税の額のうち当該剰余金の配当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
Income tax to be collected and paid pursuant to the provisions of paragraph (1) is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes, and the National Tax Collection Act apply thereto.
第一項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。
Where the provisions of paragraph (3) apply, with regard to the application of the provisions of Article 170, Article 175, and Article 179 of the Income Tax Act, the phrase "calculated amount" in Article 170, Article 175, items (i) and (ii), and Article 179, items (i) and (iii) of that Act is deemed to be replaced with "calculated amount (where the provisions of Article 9-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) apply, the amount obtained by deducting the amount specified in each item of that paragraph which has been deducted pursuant to the provisions of that paragraph)".
Where the provisions of paragraph (3) apply and the person who receives delivery of dividends and similar income on listed shares, etc. is an individual, with regard to the application of the provisions of the Income Tax Act to the individual: in Article 93, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) (hereinafter referred to as "dividends and similar income on listed shares, etc.")", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", and the phrase "amount (" is deemed to be replaced with "amount and the amount specified by Cabinet Order as the amount of the portion other than the portion corresponding to the amount of income tax (hereinafter referred to as the "amount equivalent to foreign tax for adjustment") out of the amount equivalent to the amount specified in each item of Article 9-3-2, paragraph (3) of that Act which has been deducted pursuant to the provisions of that paragraph with respect to the dividends and similar income on listed shares, etc. (hereinafter referred to as the "listed share dividend deduction amount") ("; in Article 120, paragraph (1), item (iv) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the phrase "amount." is deemed to be replaced with "amount, and where dividends and similar income on listed shares, etc. have been delivered, it is to be the amount obtained by adding the amount specified by Cabinet Order as the amount of the portion corresponding to the amount of income tax out of the listed share dividend deduction amount pertaining to the dividends and similar income on listed shares, etc. (excluding those falling under the domestic source income referred to in Article 170 (Tax Rates for Income Taxes under Separate Taxation) to which the provisions of that Article have been applied, and interest and similar income and dividends and similar income prescribed in Article 8-5, paragraph (1) of the Act on Special Measures Concerning Taxation (Dividend Income, etc. for Which No Final Return Is Required) to which the provisions of that paragraph have been applied)."; and in Article 165-5-3, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc. (excluding those falling under the domestic source income referred to in Article 170 (Tax Rates for Income Taxes under Separate Taxation) to which the provisions of that Article have been applied)", the phrase "limited to cases where it receives payment" is deemed to be replaced with "limited to cases where it receives payment or delivery", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on listed shares, etc. (".
第三項の規定の適用がある場合において、上場株式等の配当等の交付を受ける者が個人であるときは、当該個人に対する所得税法の規定の適用については、同法第九十三条第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は租税特別措置法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する上場株式等の配当等（以下「上場株式等の配当等」という。）の交付」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る同法第九条の三の二第三項の規定により控除された同項各号に定める金額に相当する金額（以下「上場株式配当等控除額」という。）のうち所得税の額に対応する部分以外の部分の金額として政令で定める金額（以下「調整対象外国税相当額」という。）（」と、同法第百二十条第一項第四号（同法第百六十六条において準用する場合を含む。）中「金額。」とあるのは「金額とし、上場株式等の配当等の交付を受けた場合には、当該上場株式等の配当等（第百七十条（分離課税に係る所得税の税率）の規定の適用を受けた同条の国内源泉所得に該当するもの並びに租税特別措置法第八条の五第一項（確定申告を要しない配当所得等）の規定の適用を受けた同項に規定する利子等及び配当等を除く。）に係る上場株式配当等控除額のうち所得税の額に対応する部分の金額として政令で定める金額を加算した金額とする。」と、同法第百六十五条の五の三第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は上場株式等の配当等（第百七十条（分離課税に係る所得税の税率）の規定の適用を受けた同条の国内源泉所得に該当するものを除く。）の交付」と、「支払を受ける場合に限る」とあるのは「支払又は交付を受ける場合に限る」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る調整対象外国税相当額（」とする。
Where the provisions of paragraph (3) apply and the person who receives delivery of dividends and similar income on listed shares, etc. is a domestic corporation or a foreign corporation prescribed in paragraph (1), with regard to the application of the provisions of the Corporation Tax Act and the Local Corporation Tax Act to the domestic corporation or foreign corporation: for the domestic corporation, in Article 68, paragraph (1) of the Corporation Tax Act, the phrase "excluding" is deemed to be replaced with "excluding (excluding the amount specified by Cabinet Order as the amount of the portion other than the portion corresponding to the amount of income tax (hereinafter referred to as the "amount equivalent to foreign tax for adjustment") out of the amount equivalent to the amount specified in each item of Article 9-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) which has been deducted pursuant to the provisions of that paragraph (hereinafter referred to as the "listed share dividend deduction amount")), and adding the amount specified by Cabinet Order as the amount of the portion corresponding to the amount of income tax out of the listed share dividend deduction amount pertaining to dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income on listed shares, etc.") delivered to the domestic corporation", and in Article 69-2, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc.", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on listed shares, etc. ("; and for the foreign corporation, in Article 144 of that Act, the phrase "Article 68 (" is deemed to be replaced with "Article 68 as applied by replacing the terms pursuant to the provisions of Article 9-3-2, paragraph (7) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) (", the phrase "Article 68, paragraph (1)" is deemed to be replaced with "Article 68, paragraph (1) as applied by replacing the terms pursuant to the provisions of that paragraph", the phrase "excluding" is deemed to be replaced with "excluding those", and the phrase "(that Act" is deemed to be replaced with "(the Income Tax Act", and in Article 144-2-2, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc.", the phrase "payment of those" is deemed to be replaced with "payment or delivery of those", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on listed shares, etc. (".
第三項の規定の適用がある場合において、上場株式等の配当等の交付を受ける者が第一項に規定する内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法及び地方法人税法の規定の適用については、当該内国法人にあつては、法人税法第六十八条第一項中「を除く」とあるのは「（租税特別措置法第九条の三の二第三項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定により控除された同項各号に定める金額に相当する金額（以下「上場株式配当等控除額」という。）のうち所得税の額に対応する部分以外の部分の金額として政令で定める金額（以下「調整対象外国税相当額」という。）を除く。）を除くものとし、当該内国法人が交付を受ける租税特別措置法第九条の三の二第一項に規定する上場株式等の配当等（以下「上場株式等の配当等」という。）に係る上場株式配当等控除額のうち所得税の額に対応する部分の金額として政令で定める金額を加える」と、同法第六十九条の二第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は上場株式等の配当等の交付」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る調整対象外国税相当額（」とし、当該外国法人にあつては、同法第百四十四条中「第六十八条（」とあるのは「租税特別措置法第九条の三の二第七項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定により読み替えて適用する第六十八条（」と、「第六十八条第一項」とあるのは「同項の規定により読み替えて適用する第六十八条第一項」と、「除く」とあるのは「除くもの」と、「（同法」とあるのは「（所得税法」と、同法第百四十四条の二の二第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は上場株式等の配当等の交付」と、「ものの支払」とあるのは「ものの支払又は交付」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る調整対象外国税相当額（」とする。
Where income tax is to be collected pursuant to the provisions of paragraph (1) on dividends and similar income on listed shares, etc., the provisions of Article 8-5 apply to a resident or a nonresident who has a permanent establishment who has the dividends and similar income on listed shares, etc., by deeming the amount to be delivered by the person in charge of handling payment in Japan of the dividends and similar income on listed shares, etc. to be the amount of interest and similar income or the amount of dividends and similar income to be received prescribed in paragraph (4) of that Article.
Beyond what is provided for in paragraph (2) through the preceding paragraph, special provisions of Article 224 and Article 225 of the Income Tax Act pertaining to dividends and similar income on listed shares, etc. subject to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.