# 所得税法 / Income Tax Act — 第百七十六条 (Article 176) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第百七十六条 (Article 176)（信託財産に係る利子等の課税の特例） — address `art-176` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-176 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-176 - Every provision below carries its address and both URLs 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. --- ### 第百七十六条（信託財産に係る利子等の課税の特例） — (Special Provisions on Taxation of Interest and Similar Income from Trust Property) caption: Ministry of Justice translation — Japanese Law Translation Database System art-176 · https://japanlaw.org/en/income-tax-act/art-176 · https://japanlaw.org/l/340AC0000000033/art-176 **第一項** 第七条第一項第四号（内国法人の課税所得の範囲）及び前二条の規定は、内国法人である信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。次項において「内国信託会社」という。）が、その引き受けた証券投資信託（国内にある営業所に信託されたものに限る。）の信託財産に属する公社債、合同運用信託、投資信託若しくは特定受益証券発行信託の受益権、社債的受益権、株式又は出資（以下この項において「公社債等」という。）につき国内において第二十三条第一項（利子所得）に規定する利子等（以下この条において「利子等」という。）又は第二十四条第一項（配当所得）に規定する配当等（以下この条において「配当等」という。）の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該利子等又は配当等については、適用しない。 art-176/par-1 · https://japanlaw.org/en/income-tax-act/art-176/par-1 · https://japanlaw.org/l/340AC0000000033/art-176/par-1 If a trust company that is a Domestic Corporation (this includes a financial institution as prescribed in Article 1, paragraph (1) (Approval for Additional Business) of the Act on Engagement in Trust Business Activities by Financial Institutions which is engaged in trust business as prescribed in that paragraph; referred to as a "domestic trust company" in the following paragraph) has an entry made in the books kept by a person paying interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income) (hereinafter referred to as "interest and similar income" in this Article) or dividends and similar income as prescribed in Article 24, paragraph (1) (Dividend Income) (hereinafter referred to as "dividends and similar income" in this Article) in Japan, indicating that the Public and Corporate bonds constituting a part of the trust property of a Securities Investment Trust (limited to one established as a trust at a business office in Japan) of which the trust company has undertaken to act as trustee; or a beneficial interest, company bond-type beneficial interest, share, or capital contribution under a Jointly Managed Trust, Investment Trust, or Specified Trust That Issues Beneficiary Certificates (hereinafter referred to as a "public and corporate bond or similar interest" in this paragraph) is a part of the trust property, or if the trust company has a record made of any other information prescribed by Ministry of Finance Order, the provisions of Article 7, paragraph (1), item (iv) (Scope of Taxable Income of Domestic Corporations) and the preceding two Articles do not apply to interest and similar income or dividends and similar income that are paid during the time that such information on the public and corporate bond or similar interest remains on the books. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "If a trust company that is a Domestic Corporation (this includes a financial institution as prescribed in Article 1, paragraph (1) (Approval for Additional Business) of the Act on Engagement in Trust Business Activities by Financial Institutions which is engaged in trust business as prescribed in that paragraph; referred to as a "domestic trust company" in the following paragraph) has an entry made in the books kept by a person paying interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income) (hereinafter referred to as "interest and similar income" in this Article) or dividends and similar income as prescribed in Article 24, paragraph (1) (Dividend Income) (hereinafter referred to as "dividends and similar income" in this Article) in Japan, indicating that the Public and Corporate bonds constituting a part of the trust property of a Securities Investment Trust (limited to one established as a trust at a business office in Japan) of which the trust company has undertaken to act as trustee; or a beneficial interest, company bond-type beneficial interest, share, or capital contribution under a Jointly Managed Trust, Investment Trust, or Specified Trust That Issues Beneficiary Certificates (hereinafter referred to as a "public and corporate bond or similar interest" in this paragraph) is a part of the trust property, or if the trust company has a record made of any other information prescribed by Ministry of Finance Order, the provisions of Article 7, paragraph (1), item (iv) (Scope of Taxable Income of Domestic Corporations) and the preceding two paragraphs do not apply to interest and similar income or dividends and similar income that are paid during the time that such information on the public and corporate bond or similar interest remains on the books." — https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb **第二項** 第七条第一項第四号及び前二条の規定は、内国信託会社が、その引き受けた第十三条第三項第二号（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）に規定する退職年金等信託（国内にある営業所に信託されたものに限る。）の信託財産に属する公社債、合同運用信託、投資信託若しくは特定受益証券発行信託の受益権、社債的受益権、株式、出資又は匿名組合契約に基づく権利（以下この項において「公社債等」という。）につき国内において利子等、配当等又は第百七十四条第九号（内国法人に係る所得税の課税標準）に掲げる利益の分配の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該利子等、配当等又は利益の分配については、適用しない。 art-176/par-2 · https://japanlaw.org/en/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2 If a domestic trust company has a record made in the books kept by a person paying interest and similar income, paying dividends and similar income, or distributing profits as set forth in Article 174, item (ix) (Tax Base for a Domestic Corporation's Income Taxes) in Japan, indicating that a Public and Corporate Bond constituting a part of the trust property of a retirement pension trust (limited to one established as a trust at a business office located in Japan) as prescribed in Article 13, paragraph (3), item (ii) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) of which the trust company has undertaken to act as trustee; a beneficial interest, company bond-type beneficial interest, share, or capital contribution under a Jointly Managed Trust, Investment Trust, or Specified Trust That Issues Beneficiary Certificates; or a right based on a silent partnership agreement (hereinafter referred to as a "public and corporate bond or similar interest" in this paragraph), is a part of the trust property, or if the trust company has a record made of any other information prescribed by Ministry of Finance Order, the provisions of Article 7, paragraph (1), item (iv) and the preceding two Articles do not apply to interest and similar income, dividends and similar income, or distributions of profits paid during the time that such information on the public and corporate bonds or similar interest remains on the books. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "If a domestic trust company has a record made in the books kept by a person paying interest and similar income, paying dividends and similar income, or distributing profits as set forth in Article 174, item (ix) (Tax Base for a Domestic Corporation's Income Taxes) in Japan, indicating that a Public and Corporate Bond constituting a part of the trust property of a retirement pension trust (limited to one established as a trust at a business office located in Japan) as prescribed in Article 13, paragraph (3), item (ii) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) of which the trust company has undertaken to act as trustee; a beneficial interest, company bond-type beneficial interest, share, or capital contribution under a Jointly Managed Trust, Investment Trust, or Specified Trust That Issues Beneficiary Certificates; or a right based on a silent partnership agreement (hereinafter referred to as a "public and corporate bond or similar interest" in this paragraph), is a part of the trust property, or if the trust company has a record made of any other information prescribed by Ministry of Finance Order, the provisions of Article 7, paragraph (1), item (iv) and the preceding two paragraphs do not apply to interest and similar income, dividends and similar income, or distributions of profits paid during the time that such information on the public and corporate bonds or similar interest remains on the books." — https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb **第三項** 内国法人がその引き受けた第十三条第三項第一号に規定する集団投資信託（国内にある営業所に信託されたものに限る。以下この条において「集団投資信託」という。）の信託財産について納付した所得税（当該所得税の課せられた収益を分配するとしたならば当該収益の分配につき第百八十一条（源泉徴収義務）又は第二百十二条（源泉徴収義務）の規定により所得税を徴収されるべきこととなるものに対応する部分（第九条第一項第十一号（非課税所得）に掲げるもののみに対応する部分を除く。）に限り、外国の法令により課される所得税に相当する税で政令で定めるものを含む。次項において同じ。）の額は、政令で定めるところにより、当該集団投資信託の収益の分配に係る所得税の額から控除する。 art-176/par-3 · https://japanlaw.org/en/income-tax-act/art-176/par-3 · https://japanlaw.org/l/340AC0000000033/art-176/par-3 The income taxes paid by a Domestic Corporation on the trust property of a group investment trust as prescribed in Article 13, paragraph (3), item (i) (limited to one established as a trust at a business office located in Japan; hereinafter referred to as a "group investment trust" in this Article) of which the corporation has undertaken to act as trustee (limited to the part corresponding to income taxes that would be required to be withheld on the distribution of proceeds pursuant to Article 181 (Obligation to Withhold Taxes) or Article 212 (Obligation to Withhold Taxes) if the proceeds on which those income taxes were imposed were distributed (excluding the part corresponding only to what is set forth in Article 9, paragraph (1), item (xi) (Nontaxable Income)), and including any taxes equivalent to income taxes and prescribed by Cabinet Order which are imposed pursuant to foreign laws or orders; the same applies in the following paragraph) are credited against the income taxes on distributions of proceeds from that group investment trust, pursuant to Cabinet Order. machine translation, not official **第四項** 前項の規定により控除すべき集団投資信託の信託財産について納付した所得税の額は、当該集団投資信託の収益の分配の額の計算上、当該収益の分配の額に加算する。 art-176/par-4 · https://japanlaw.org/en/income-tax-act/art-176/par-4 · https://japanlaw.org/l/340AC0000000033/art-176/par-4 The income taxes paid on the trust property of a group investment trust which are to be credited pursuant to the preceding paragraph are added to the amount of distributions of proceeds from the investment trust when those distributions of proceeds are calculated. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 前項に定めるもののほか、第三項の内国法人が集団投資信託の収益の分配の支払を受ける者に行う通知に関する事項、その者が第百二十条第一項（確定所得申告）の規定による申告書に記載する同項第三号に掲げる所得税の額から控除する同項第四号に規定する源泉徴収税額に関する事項その他第三項の規定の適用に関し必要な事項は、政令で定める。 art-176/par-5 · https://japanlaw.org/en/income-tax-act/art-176/par-5 · https://japanlaw.org/l/340AC0000000033/art-176/par-5 Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for particulars concerning the notice that the Domestic Corporation referred to in paragraph (3) gives to a person paid distributions of proceeds from a group investment trust, particulars concerning the amount of tax withheld as prescribed in Article 120, paragraph (1), item (iv) (Filing an Income Tax Return) which that person deducts from the income tax set forth in item (iii) of that paragraph and states in a return under that paragraph, and other necessary particulars concerning the application of the provisions of paragraph (3). machine translation, not official --- ## Cites - art-176/par-1: 第七条第一項第四号 → 所得税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-4 - art-176/par-1: 前二条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/en/income-tax-act/art-174 · https://japanlaw.org/l/340AC0000000033/art-174 - art-176/par-1: 前二条 → 所得税法 第百七十五条 (Article 175), art-175 — https://japanlaw.org/en/income-tax-act/art-175 · https://japanlaw.org/l/340AC0000000033/art-175 - art-176/par-1: 次項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/en/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2 - art-176/par-1: この項 → 所得税法 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/en/income-tax-act/art-176/par-1 · https://japanlaw.org/l/340AC0000000033/art-176/par-1 - art-176/par-1: 第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/income-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/art-23/par-1 - art-176/par-1: この条 → 所得税法 第百七十六条 (Article 176), art-176 — https://japanlaw.org/en/income-tax-act/art-176 · https://japanlaw.org/l/340AC0000000033/art-176 - art-176/par-1: 第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1 - art-176/par-2: 第七条第一項第四号 → 所得税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-4 - art-176/par-2: 前二条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/en/income-tax-act/art-174 · https://japanlaw.org/l/340AC0000000033/art-174 - art-176/par-2: 前二条 → 所得税法 第百七十五条 (Article 175), art-175 — https://japanlaw.org/en/income-tax-act/art-175 · https://japanlaw.org/l/340AC0000000033/art-175 - art-176/par-2: 第十三条第三項第二号 → 所得税法 第十三条第三項第二号 (Article 13, paragraph (3), item (ii)), art-13/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-13/par-3/item-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-3/item-2 - art-176/par-2: この項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/en/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2 - art-176/par-2: 第百七十四条第九号 → 所得税法 第百七十四条第一項第九号 (Article 174, paragraph (1), item (ix)), art-174/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-9 - art-176/par-3: 第十三条第三項第一号 → 所得税法 第十三条第三項第一号 (Article 13, paragraph (3), item (i)), art-13/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-13/par-3/item-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-3/item-1 - art-176/par-3: この条 → 所得税法 第百七十六条 (Article 176), art-176 — https://japanlaw.org/en/income-tax-act/art-176 · https://japanlaw.org/l/340AC0000000033/art-176 - art-176/par-3: 第百八十一条 → 所得税法 第百八十一条 (Article 181), art-181 — https://japanlaw.org/en/income-tax-act/art-181 · https://japanlaw.org/l/340AC0000000033/art-181 - art-176/par-3: 第二百十二条 → 所得税法 第二百十二条 (Article 212), art-212 — https://japanlaw.org/en/income-tax-act/art-212 · https://japanlaw.org/l/340AC0000000033/art-212 - art-176/par-3: 第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-11 - art-176/par-3: 次項 → 所得税法 第百七十六条第四項 (Article 176, paragraph (4)), art-176/par-4 — https://japanlaw.org/en/income-tax-act/art-176/par-4 · https://japanlaw.org/l/340AC0000000033/art-176/par-4 - art-176/par-4: 前項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/en/income-tax-act/art-176/par-3 · https://japanlaw.org/l/340AC0000000033/art-176/par-3 - art-176/par-5: 前項 → 所得税法 第百七十六条第四項 (Article 176, paragraph (4)), art-176/par-4 — https://japanlaw.org/en/income-tax-act/art-176/par-4 · https://japanlaw.org/l/340AC0000000033/art-176/par-4 - art-176/par-5: 第三項 → 所得税法 第百七十六条第三項 (Article 176, paragraph (3)), art-176/par-3 — https://japanlaw.org/en/income-tax-act/art-176/par-3 · https://japanlaw.org/l/340AC0000000033/art-176/par-3 - art-176/par-5: 第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1 - art-176/par-5: 同項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-3 - art-176/par-5: 同項第四号 → 所得税法 第百二十条第一項第四号 (Article 120, paragraph (1), item (iv)), art-120/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-120/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-120/par-1/item-4 ## Cited by 34 provisions cite this one. No official source publishes this direction. - 所得税法 第二条第一項第十五号（定義） — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-15 - 所得税法 第六条の三第一項第四号（受託法人等に関するこの法律の適用） — https://japanlaw.org/en/income-tax-act/art-6-3/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-6-3/par-1/item-4 - 所得税法 第九十三条第一項（分配時調整外国税相当額控除） — https://japanlaw.org/en/income-tax-act/art-93/par-1 · https://japanlaw.org/l/340AC0000000033/art-93/par-1 - 所得税法 第百六十五条の五の三第一項（非居住者に係る分配時調整外国税相当額の控除） — https://japanlaw.org/en/income-tax-act/art-165-5-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5-3/par-1 - 所得税法 第百七十四条第一項第九号（内国法人に係る所得税の課税標準） — https://japanlaw.org/en/income-tax-act/art-174/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-9 - 所得税法 第百七十六条第一項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-176/par-1 · https://japanlaw.org/l/340AC0000000033/art-176/par-1 - 所得税法 第百七十六条第二項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-176/par-2 · https://japanlaw.org/l/340AC0000000033/art-176/par-2 - 所得税法 第百七十六条第三項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-176/par-3 · https://japanlaw.org/l/340AC0000000033/art-176/par-3 - 所得税法 第百七十六条第四項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-176/par-4 · https://japanlaw.org/l/340AC0000000033/art-176/par-4 - 所得税法 第百七十六条第五項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-176/par-5 · https://japanlaw.org/l/340AC0000000033/art-176/par-5 - 所得税法 第百八十条の二第一項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-180-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-1 - 所得税法 第百八十条の二第二項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-180-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-2 - 所得税法 第百八十条の二第三項（信託財産に係る利子等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-180-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-180-2/par-3 - 所得税法 第二百十二条第三項（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3 - 所得税法 附則第七条第一項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3461-18/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3461-18/art-7/par-1 - 所得税法 附則第十九条第一項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-19/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-19/par-1 - 所得税法 附則第十九条第三項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-19/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-19/par-3 - 所得税法 附則第十九条第四項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-19/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-19/par-4 - 所得税法 附則第十九条第五項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4191-6/art-19/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-19/par-5 - 所得税法 附則第九条第一項（信託財産に係る利子等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4311-6/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4311-6/art-9/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1 - 法人税法 第六十九条の二第一項（分配時調整外国税相当額の控除） — https://japanlaw.org/en/corporation-tax-act/art-69-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-69-2/par-1 - 法人税法 第百四十四条の二の二第一項（外国法人に係る分配時調整外国税相当額の控除） — https://japanlaw.org/en/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1 - 租税特別措置法 第三条第三項（利子所得の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-3/par-3 - 租税特別措置法 第八条の四第三項第四号（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-4 - 租税特別措置法 第九条の三の二第三項第一号（上場株式等の配当等に係る源泉徴収義務等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3/item-1 - 租税特別措置法 第九条の三の二第六項（上場株式等の配当等に係る源泉徴収義務等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-6 - 租税特別措置法 第九条の四第二項（特定の投資法人等の運用財産等に係る利子等の課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-4/par-2 - 租税特別措置法 第九条の六第三項（特定目的会社の利益の配当に係る源泉徴収等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-3 - 租税特別措置法 第九条の六第四項（特定目的会社の利益の配当に係る源泉徴収等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-4 - 租税特別措置法 第九条の六の二第三項（投資法人の配当等に係る源泉徴収等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-3 - 租税特別措置法 第九条の六の二第四項（投資法人の配当等に係る源泉徴収等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4 - 租税特別措置法 第九条の六の四第三項（特定投資信託の剰余金の配当に係る源泉徴収等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-3 - 租税特別措置法 第九条の六の四第四項（特定投資信託の剰余金の配当に係る源泉徴収等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-4 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of four provisions that cite the preceding Articles, written 2026-10-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act (所得税法), Article 176, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act (所得税法), Article 176, paragraph (2) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-011, translated 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05