# 地方税法 / Local Tax Act — 第七十一条の二十九 (Article 71-29) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-71-29. 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: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - 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: 第七十一条の二十九 (Article 71-29)（国外株式の配当等に係る課税標準） — address `art-71-29` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-71-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-29 - 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. --- ### 第七十一条の二十九（国外株式の配当等に係る課税標準） — Tax Base for Dividends, Etc. of Foreign Shares caption: machine translation, not official art-71-29 · https://japanlaw.org/en/local-tax-act/art-71-29 · https://japanlaw.org/l/325AC0000000226/art-71-29 **第一項** 特定配当等のうち租税特別措置法第三条の三第四項第二号に規定する国外一般公社債等の利子等以外の国外公社債等の利子等、同法第八条の三第四項第二号に規定する国外投資信託等の配当等、同法第九条の二第一項に規定する国外株式の配当等又は同法第四十一条の十二の二第一項第二号に規定する国外割引債の償還金に係る差益金額に係るもの（以下この条及び第七十一条の三十一において「国外特定配当等」という。）の支払の際に徴収される所得税法第九十五条第一項に規定する外国所得税（政令で定めるものを含む。）の額があるときは、第七十一条の二十七第一項に規定する支払を受けるべき特定配当等の額は、当該国外特定配当等の額から当該外国所得税の額に相当する金額を控除した後の金額とする。 art-71-29/par-1 · https://japanlaw.org/en/local-tax-act/art-71-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-29/par-1 Of the specified dividends, etc., for those relating to interest, etc. on foreign public and corporate bonds, etc. other than the interest, etc. on foreign general public and corporate bonds, etc. prescribed in Article 3-3, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation, dividends, etc. of foreign investment trusts, etc. prescribed in Article 8-3, paragraph (4), item (ii) of that Act, dividends, etc. of foreign shares prescribed in Article 9-2, paragraph (1) of that Act, or gain on redemption of foreign discount bonds prescribed in Article 41-12-2, paragraph (1), item (ii) of that Act (hereinafter in this Article and Article 71-31 referred to as "foreign specified dividends, etc."), when there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including that specified by Cabinet Order) collected upon payment, the amount of specified dividends, etc. to be received prescribed in Article 71-27, paragraph (1) is the amount after deducting the amount equivalent to that foreign income tax from the amount of those foreign specified dividends, etc. machine translation, not official --- ## Cites - art-71-29/par-1: 租税特別措置法第三条の三第四項第二号 → 租税特別措置法 第三条の三第四項第二号 (Article 3-3, paragraph (4), item (ii)), art-3-3/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-3-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-4/item-2 - art-71-29/par-1: 同法第八条の三第四項第二号 → 租税特別措置法 第八条の三第四項第二号 (Article 8-3, paragraph (4), item (ii)), art-8-3/par-4/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-4/item-2 - art-71-29/par-1: 同法第九条の二第一項 → 租税特別措置法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1 - art-71-29/par-1: 同法第四十一条の十二の二第一項第二号 → 租税特別措置法 第四十一条の十二の二第一項第二号 (Article 41-12-2, paragraph (1), item (ii)), art-41-12-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-1/item-2 - art-71-29/par-1: この条 → 地方税法 第七十一条の二十九 (Article 71-29), art-71-29 — https://japanlaw.org/en/local-tax-act/art-71-29 · https://japanlaw.org/l/325AC0000000226/art-71-29 - art-71-29/par-1: 第七十一条の三十一 → 地方税法 第七十一条の三十一 (Article 71-31), art-71-31 — https://japanlaw.org/en/local-tax-act/art-71-31 · https://japanlaw.org/l/325AC0000000226/art-71-31 - art-71-29/par-1: 所得税法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1 - art-71-29/par-1: 第七十一条の二十七第一項 → 地方税法 第七十一条の二十七第一項 (Article 71-27, paragraph (1)), art-71-27/par-1 — https://japanlaw.org/en/local-tax-act/art-71-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-27/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第七十一条の二十九第一項（国外株式の配当等に係る課税標準） — https://japanlaw.org/en/local-tax-act/art-71-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-29/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-042, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27