# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五十九条 (Article 59) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-59. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第五十九条 (Article 59)（配当所得の金額の計算上控除する負債の利子） — address `art-59` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-59 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第五十九条（配当所得の金額の計算上控除する負債の利子） — Interest on Liabilities Deducted in the Calculation of the Amount of Dividend Income caption: machine translation, not official art-59 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-59 **第一項** 法第二十四条第二項（配当所得）に規定する政令で定めるものは、事業所得又は雑所得の基因となつた資金決済に関する法律第二条第九項（定義）に規定する特定信託受益権で金融商品取引法第二条第一項第十四号（定義）に掲げる有価証券及び同項第十七号に掲げる有価証券（同項第十四号に掲げる有価証券の性質を有するものに限る。）に表示されるべき権利（これらの有価証券が発行されていないものに限る。）に該当するものとする。 art-59/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-59/par-1 The matters specified by Cabinet Order prescribed in Article 24, paragraph (2) (Dividend Income) of the Act are specified trust beneficial interests prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act that have become the basis of business income or miscellaneous income and that fall under rights to be represented in the Securities listed in Article 2, paragraph (1), item (xiv) (Definitions) of the Financial Instruments and Exchange Act and the Securities listed in item (xvii) of that paragraph (limited to those having the nature of the Securities listed in item (xiv) of that paragraph) (limited to those for which these Securities have not been issued). machine translation, not official **第二項** 法第二十四条第二項に規定する政令で定めるところにより計算した金額は、その年中に支払う同項に規定する負債の利子の額を十二で除し、これにその年において当該負債により取得した元本を有していた期間の月数を乗じて計算した金額とする。 art-59/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-59/par-2 The amount calculated as specified by Cabinet Order prescribed in Article 24, paragraph (2) of the Act is the amount calculated by dividing the amount of the interest on liabilities prescribed in that paragraph that is paid during the year by 12 and multiplying the result by the number of months in the period during which the principal acquired with those liabilities was held in that year. machine translation, not official **第三項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。 art-59/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-59/par-3 The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month. machine translation, not official --- ## Cites - art-59/par-1: 法第二十四条第二項 → 所得税法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/en/income-tax-act/art-24/par-2 (e-Gov law ID 340AC0000000033) - art-59/par-1: 資金決済に関する法律第二条第九項 → 資金決済に関する法律 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — https://japanlaw.org/en/payment-services-act/art-2/par-9 (e-Gov law ID 421AC0000000059) - art-59/par-1: 金融商品取引法第二条第一項第十四号 → 金融商品取引法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-14 (e-Gov law ID 323AC0000000025) - art-59/par-1: 同項第十七号 → 金融商品取引法 第二条第一項第十七号 (Article 2, paragraph (1), item (xvii)), art-2/par-1/item-17 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-17 (e-Gov law ID 323AC0000000025) - art-59/par-2: 法第二十四条第二項 → 所得税法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/en/income-tax-act/art-24/par-2 (e-Gov law ID 340AC0000000033) - art-59/par-3: 前項 → 所得税法施行令 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-59/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第五十九条第三項（配当所得の金額の計算上控除する負債の利子） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-59/par-3 - 所得税法施行令 附則第六条第一項（投資信託等の収益の分配に係る収入金額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6/par-1 - 所得税法施行令 附則第六条第二項（投資信託等の収益の分配に係る収入金額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6/par-2 - 所得税法施行令 附則第二条第一項（投資信託等の収益の分配に係る収入金額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-020, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-020, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06