# Article 222-2, paragraph (3), item (v), its wordings — Order for Enforcement of the Income Tax Act

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How the wording of Article 222-2, paragraph (3), item (v) (第二百二十二条の二第三項第五号) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Income Tax Act (所得税法施行令) — https://japanlaw.org/en/income-tax-act-enforcement-order
- Provision: Article 222-2, paragraph (3), item (v) (第二百二十二条の二第三項第五号) — https://japanlaw.org/en/income-tax-act-enforcement-order/art-222-2/par-3/item-5 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/art-222-2/par-3/item-5)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 93 of 2026

- State: In force

Japanese:

> 租税特別措置法第九条の八（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）に規定する非課税口座内上場株式等の配当等又は同法第九条の九第一項（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）に規定する未成年者口座内上場株式等の配当等に対して課される外国所得税の額

English (Machine translation, not official):

> the amount of foreign income tax imposed on dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in Article 9-8 (Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts) of the Act on Special Measures Concerning Taxation or dividends, etc. on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) (Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account) of that Act.

## 2. 1 January 2027 — Cabinet Order No. 93 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Cabinet Order No. 93 of 2026) — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093

Japanese:

> 租税特別措置法第九条の八第一項（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）に規定する非課税口座内上場株式等の配当等又は同法第九条の九第一項（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）に規定する未成年者口座内上場株式等の配当等に対して課される外国所得税の額

English (Machine translation, not official):

> the amount of foreign income tax imposed on dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in Article 9-8, paragraph (1) (Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts) of the Act on Special Measures Concerning Taxation or dividends, etc. on listed shares, etc. in a minor's account prescribed in Article 9-9, paragraph (1) (Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account) of that Act.

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20261201_508CO0000000093)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20270101_508CO0000000093)