第九条の六の四（特定投資信託の剰余金の配当に係る源泉徴収等の特例）
The amount of foreign country's corporate tax paid by the Trust Corporation (meaning a Trust Corporation prescribed in Article 6-3 of the Income Tax Act (limited to one to which the provisions of this Act apply as a domestic corporation pursuant to the provisions of Article 6-3, item (i) of that Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (2)); hereinafter the same applies in this Article) of a specified investment trust (meaning 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; hereinafter the same applies in this Article) is, as specified by Cabinet Order, deducted from the amount of income tax on dividends of surplus of the specified investment trust, up to the amount of that income tax.
特定投資信託（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をいう。以下この条において同じ。）に係る受託法人（所得税法第六条の三に規定する受託法人（第二条の二第二項において準用する同法第六条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。以下この条において同じ。）が納付した外国法人税の額は、政令で定めるところにより、当該特定投資信託の剰余金の配当に係る所得税の額を限度として当該所得税の額から控除する。
The provisions of Article 9-6, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
Where a resident or a nonresident who has a permanent establishment receives payment of dividends of surplus on beneficial interests in a specified investment trust (for the nonresident, limited to cases where it receives payment of those falling under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specified investment trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the resident or the nonresident who has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the specified investment trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act to the resident or the nonresident who has a permanent establishment, the phrase "distribution of proceeds" in Article 93, paragraph (1) and Article 165-5-3, paragraph (1) of that Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a specified investment trust prescribed in Article 9-6-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Specified Investment Trusts)", 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 equivalent to the foreign tax adjusted at distribution by a specified investment trust prescribed in Article 9-6-4, paragraph (3) of that Act (".
居住者又は恒久的施設を有する非居住者が特定投資信託の受益権の剰余金の配当の支払を受ける場合（当該非居住者にあつては、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該剰余金の配当に係る特定投資信託分配時調整外国税相当額（当該特定投資信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該居住者又は恒久的施設を有する非居住者が支払を受ける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金額に相当する金額をいう。）があるときは、当該居住者又は恒久的施設を有する非居住者に対する同法の規定の適用については、同法第九十三条第一項及び第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配又は租税特別措置法第九条の六の四第一項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定投資信託の受益権の剰余金の配当」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「金額及び同法第九条の六の四第三項に規定する特定投資信託分配時調整外国税相当額（」とする。
Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends of surplus on beneficial interests in a specified investment trust (for the foreign corporation, limited to cases where it receives payment of those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specified investment trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the domestic corporation or the foreign corporation that has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the specified investment trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act and the Local Corporation Tax Act to the domestic corporation or the foreign corporation that has a permanent establishment, the phrase "distribution of proceeds" in Article 69-2, paragraph (1) and Article 144-2-2, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a specified investment trust prescribed in Article 9-6-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Specified Investment Trusts)", the phrase "that paragraph or that Act" is deemed to be replaced with "Article 176, paragraph (3) of the Income Tax Act or", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a specified investment trust prescribed in Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation (".
内国法人又は恒久的施設を有する外国法人が特定投資信託の受益権の剰余金の配当の支払を受ける場合（当該外国法人にあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該剰余金の配当に係る特定投資信託分配時調整外国税相当額（当該特定投資信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該内国法人又は恒久的施設を有する外国法人が支払を受ける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金額に相当する金額をいう。）があるときは、当該内国法人又は恒久的施設を有する外国法人に対する同法及び地方法人税法の規定の適用については、法人税法第六十九条の二第一項及び第百四十四条の二の二第一項中「の収益の分配」とあるのは「の収益の分配又は租税特別措置法第九条の六の四第一項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定投資信託の受益権の剰余金の配当」と、「同項又は同法」とあるのは「所得税法第百七十六条第三項又は」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六の四第四項に規定する特定投資信託分配時調整外国税相当額（」とする。
Matters concerning the notice to be given by the Trust Corporation referred to in paragraph (1) to persons receiving payment of dividends of surplus of the specified investment trust and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
第九条の七（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例）
Where an individual who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this paragraph) (including an acquisition deemed to be an acquisition of property by inheritance or bequest pursuant to the provisions of the Inheritance Tax Act or Article 70-7-3 or Article 70-7-7) and who has an amount of inheritance tax payable under the provisions of that Act with respect to the inheritance or bequest transfers, during the period from the day following the date of the commencement of the succession until the day on which three years have elapsed from the day following the due date for filing the return under the provisions of Article 27, paragraph (1) or Article 29, paragraph (1) of that Act pertaining to the inheritance (for assets acquired due to the occurrence of a cause prescribed in Article 4, paragraph (1) of that Act after the filing of those returns, the return under the provisions of Article 31, paragraph (2) of that Act pertaining to that acquisition), shares issued by a stock company other than a stock company that has issued shares listed on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or other shares specified by Cabinet Order as being similar thereto (hereinafter referred to in this paragraph as an "unlisted company"), which were included in the basis for calculating the taxable value pertaining to the amount of inheritance tax (where the provisions of Article 19 or Articles 21-14 through 21-18 of that Act apply, the amount deemed to be the taxable value pursuant to those provisions), to the unlisted company that issued them, and the amount of money that the individual who made the transfer received from the unlisted company as consideration for the transfer exceeds the amount of the portion, out of the amount of stated capital, etc. of the unlisted company as prescribed in Article 2, item (xvi) of the Corporation Tax Act, that corresponds to the shares prescribed in Article 25, paragraph (1) of the Income Tax Act pertaining to the shares that gave rise to the delivery of the money, the provisions of that paragraph do not apply to the amount of the excess.
相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）による財産の取得（相続税法又は第七十条の七の三若しくは第七十条の七の七の規定により相続又は遺贈による財産の取得とみなされるものを含む。）をした個人で当該相続又は遺贈につき同法の規定により納付すべき相続税額があるものが、当該相続の開始があつた日の翌日から当該相続に係る同法第二十七条第一項又は第二十九条第一項の規定による申告書（これらの申告書の提出後において同法第四条第一項に規定する事由が生じたことにより取得した資産については、当該取得に係る同法第三十一条第二項の規定による申告書）の提出期限の翌日以後三年を経過する日までの間に当該相続税額に係る課税価格（同法第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により当該課税価格とみなされた金額）の計算の基礎に算入された金融商品取引法第二条第十六項に規定する金融商品取引所に上場されている株式その他これに類するものとして政令で定める株式を発行した株式会社以外の株式会社（以下この項において「非上場会社」という。）の発行した株式をその発行した当該非上場会社に譲渡した場合において、当該譲渡をした個人が当該譲渡の対価として当該非上場会社から交付を受けた金銭の額が当該非上場会社の法人税法第二条第十六号に規定する資本金等の額のうちその交付の基因となつた株式に係る所得税法第二十五条第一項に規定する株式に対応する部分の金額を超えるときは、その超える部分の金額については、同項の規定は、適用しない。
Where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 37-10, paragraph (3) and Article 37-12, paragraph (2), the phrase "amount" in those provisions is deemed to be replaced with "amount (excluding the amount to which the provisions of Article 9-7, paragraph (1) apply)".
前項の規定の適用がある場合における第三十七条の十第三項及び第三十七条の十二第二項の規定の適用については、これらの規定中「の金額」とあるのは、「の金額（第九条の七第一項の規定の適用を受ける金額を除く。）」とする。
Necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
第一項の規定の適用に関し必要な事項は、政令で定める。
第九条の八（非課税口座内の少額上場株式等に係る配当所得の非課税）
Income tax is not imposed on dividends and similar income as prescribed in Article 24, paragraph (1) of the Income Tax Act (excluding dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) and dividends and similar income on foreign privately placed bond-based investment trusts, etc. prescribed in Article 8-3, paragraph (1); hereinafter referred to as "dividends and similar income" in this Article and the following Article) on listed shares, etc. in a tax-exempt account prescribed in Article 37-14, paragraph (1) (hereinafter referred to as "listed shares, etc. in a tax-exempt account" in this Article), which are to be received by a resident, or a nonresident who has a permanent establishment, who has opened a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) (hereinafter referred to as a "tax-exempt account" in this Article) at a business office (meaning a business office prescribed in that paragraph; the same applies in the following Article) of a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (1) (hereinafter referred to as a "financial instruments business operator, etc." in this Article and the following Article), and which are listed below (limited to those for which the financial instruments business operator, etc. is a person in charge of handling payment in Japan who is specified by Cabinet Order; referred to as "dividends and similar income on listed shares, etc. in a tax-exempt account" in Article 37-14, paragraphs (35) and (36)).
第三十七条の十四第一項に規定する金融商品取引業者等（以下この条及び次条において「金融商品取引業者等」という。）の営業所（同項に規定する営業所をいう。次条において同じ。）に第三十七条の十四第五項第一号に規定する非課税口座（以下この条において「非課税口座」という。）を開設している居住者又は恒久的施設を有する非居住者が支払を受けるべき第三十七条の十四第一項に規定する非課税口座内上場株式等（以下この条において「非課税口座内上場株式等」という。）の所得税法第二十四条第一項に規定する配当等（第八条の二第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等及び第八条の三第一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を除く。以下この条及び次条において「配当等」という。）で次に掲げるもの（当該金融商品取引業者等が国内における支払の取扱者で政令で定めるものであるものに限る。第三十七条の十四第三十五項及び第三十六項において「非課税口座内上場株式等の配当等」という。）については、所得税を課さない。
the following dividends and similar income on listed shares, etc. in a tax-exempt account held in a tax-exempt management account prescribed in Article 37-14, paragraph (5), item (iii) that has been established in the tax-exempt account, which are to be received during the period from the date on which the tax-exempt management account was established until the date on which five years have elapsed from January 1 of the year that includes that date;
当該非課税口座に設けられた第三十七条の十四第五項第三号に規定する非課税管理勘定に係る非課税口座内上場株式等の次に掲げる配当等で、当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間に支払を受けるべきもの
dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i), other than those received from a domestic corporation by a person who, as of the record date prescribed in Article 8-4, paragraph (1), item (i) pertaining to the payment of the dividends and similar income paid by the domestic corporation, holds shares or capital contributions whose number or amount accounts for 3 percent or more of the total number or the total amount of issued shares (meaning issued shares as prescribed in that item) of or capital contributions to the domestic corporation;
第三十七条の十一第二項第一号に掲げる株式等の配当等で、内国法人から支払がされる当該配当等の支払に係る第八条の四第一項第一号に規定する基準日においてその内国法人の発行済株式（同号に規定する発行済株式をいう。）又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式又は出資を有する者が当該内国法人から支払を受けるもの以外のもの
distributions of proceeds from a securities investment trust other than a bond investment trust for which the public offering of beneficial rights upon its creation was conducted by way of a public offering prescribed in Article 8-4, paragraph (1), item (ii) (excluding a specified stock investment trust);
公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が第八条の四第一項第二号に規定する公募により行われたもの（特定株式投資信託を除く。）の収益の分配
dividends and similar income on investment units of a specified investment corporation listed in Article 8-4, paragraph (1), item (iii).
第八条の四第一項第三号に掲げる特定投資法人の投資口の配当等
the following dividends and similar income on listed shares, etc. in a tax-exempt account held in a cumulative investment account prescribed in Article 37-14, paragraph (5), item (v) that has been established in the tax-exempt account, which are to be received during the period from the date on which the cumulative investment account was established until the date on which 20 years have elapsed from January 1 of the year that includes that date;
当該非課税口座に設けられた第三十七条の十四第五項第五号に規定する累積投資勘定に係る非課税口座内上場株式等の次に掲げる配当等で、当該累積投資勘定を設けた日から同日の属する年の一月一日以後二十年を経過する日までの間に支払を受けるべきもの
distributions of proceeds on those beneficial rights in securities investment trusts other than bond investment trusts which fall under shares, etc. listed in Article 37-11, paragraph (2), item (i);
公社債投資信託以外の証券投資信託の受益権のうち、第三十七条の十一第二項第一号に掲げる株式等に該当するものの収益の分配
distributions of proceeds listed in (b) of the preceding item.
前号ロに掲げる収益の分配
dividends and similar income listed in (a) or (b) of the preceding item on listed shares, etc. in a tax-exempt account held in a specified cumulative investment account prescribed in Article 37-14, paragraph (5), item (vii) that has been established in the tax-exempt account, which are to be received on or after the date on which the specified cumulative investment account was established;
当該非課税口座に設けられた第三十七条の十四第五項第七号に規定する特定累積投資勘定に係る非課税口座内上場株式等の前号イ又はロに掲げる配当等で、当該特定累積投資勘定を設けた日以後に支払を受けるべきもの
dividends and similar income listed in item (i), (a) through (c) on listed shares, etc. in a tax-exempt account held in a specified tax-exempt management account prescribed in Article 37-14, paragraph (5), item (viii) that has been established in the tax-exempt account, which are to be received on or after the date on which the specified tax-exempt management account was established.
当該非課税口座に設けられた第三十七条の十四第五項第八号に規定する特定非課税管理勘定に係る非課税口座内上場株式等の第一号イからハまでに掲げる配当等で、当該特定非課税管理勘定を設けた日以後に支払を受けるべきもの
第九条の九（未成年者口座内の少額上場株式等に係る配当所得の非課税）
Income tax is not imposed on the dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 37-14-2, paragraph (1) (hereinafter referred to as "listed shares, etc. in a minor's account" in this paragraph) which are listed in item (i), (a) through (c) of the preceding Article and which a resident, or a nonresident who has a permanent establishment, who has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) (hereinafter referred to as a "minor's account" in this Article) at a business office of a financial instruments business operator, etc. is to receive within the period specified in each of the following items for the category of listed shares, etc. in a minor's account listed in that item (limited to those for which the financial instruments business operator, etc. is a person in charge of handling payment in Japan as prescribed in that Article; hereinafter referred to as "dividends, etc. on listed shares, etc. in a minor's account" in this Article and Article 37-14-2, paragraphs (27) and (31)).
金融商品取引業者等の営業所に第三十七条の十四の二第五項第一号に規定する未成年者口座（以下この条において「未成年者口座」という。）を開設している居住者又は恒久的施設を有する非居住者が、次の各号に掲げる第三十七条の十四の二第一項に規定する未成年者口座内上場株式等（以下この項において「未成年者口座内上場株式等」という。）の区分に応じ当該各号に定める期間内に支払を受けるべき当該未成年者口座内上場株式等の配当等で前条第一号イからハまでに掲げるもの（当該金融商品取引業者等が同条に規定する国内における支払の取扱者であるものに限る。以下この条並びに第三十七条の十四の二第二十七項及び第三十一項において「未成年者口座内上場株式等の配当等」という。）については、所得税を課さない。
listed shares, etc. in a minor's account held in a tax-exempt management account prescribed in Article 37-14-2, paragraph (5), item (iii): the period from the date on which the tax-exempt management account was established in the minor's account until the date on which five years have elapsed from January 1 of the year that includes that date;
第三十七条の十四の二第五項第三号に規定する非課税管理勘定に係る未成年者口座内上場株式等 当該未成年者口座に当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間
listed shares, etc. in a minor's account held in a continuing management account prescribed in Article 37-14-2, paragraph (5), item (iv): the period from the date on which the continuing management account was established in the minor's account until December 31 of the year preceding the year in which the person who opened the minor's account is 18 years of age as of January 1.
第三十七条の十四の二第五項第四号に規定する継続管理勘定に係る未成年者口座内上場株式等 当該未成年者口座に当該継続管理勘定を設けた日から当該未成年者口座を開設した者がその年一月一日において十八歳である年の前年十二月三十一日までの間
If, by December 31 of the year preceding the reference year prescribed in Article 37-14-2, paragraph (4), item (iii) of a resident, or a nonresident who has a permanent establishment, who opens a minor's account and a taxable minor's account prescribed in paragraph (5), item (v) of that Article, or by December 31, 2023, whichever is earlier, an event of non-performance of contract, etc. prescribed in paragraph (6) of that Article (hereinafter referred to as an "event of non-performance of contract, etc." in this Article) occurs, the provisions of this Act and the Income Tax Act apply by deeming that the provisions of the preceding paragraph did not apply to the dividends, etc. on listed shares, etc. in a minor's account to be received during the period from the time of the establishment of the minor's account until the time of the occurrence of the event of non-performance of contract, etc., and that the dividends, etc. on listed shares, etc. in a minor's account were paid at the time of the occurrence of the event of non-performance of contract, etc.
未成年者口座及び第三十七条の十四の二第五項第五号に規定する課税未成年者口座を開設する居住者又は恒久的施設を有する非居住者の同条第四項第三号に規定する基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに同条第六項に規定する契約不履行等事由（以下この条において「契約不履行等事由」という。）が生じた場合には、当該未成年者口座の設定の時から当該契約不履行等事由が生じた時までの間に支払を受けるべき未成年者口座内上場株式等の配当等については前項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時において当該未成年者口座内上場株式等の配当等の支払があつたものとみなして、この法律及び所得税法の規定を適用する。
The provisions of Article 8-5, paragraph (1) are to be applied to dividends, etc. on listed shares, etc. in a minor's account to which the provisions of the preceding paragraph have been applied, notwithstanding the provisions of paragraph (4) of that Article, for each total of the amount of dividend income pertaining to the dividends, etc. on listed shares, etc. in a minor's account deemed to have been paid at the time of the occurrence of the event of non-performance of contract, etc. referred to in the preceding paragraph.