# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条の六 (Article 67-6) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第六十七条の六 (Article 67-6)（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例） — address `art-67-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-67-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-67-6 - 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. --- ### 第六十七条の六（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例） — Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. Pertaining to Distributions of Proceeds of Specified Stock Investment Trusts caption: machine translation, not official art-67-6 · https://japanlaw.org/en/special-taxation-measures-act/art-67-6 · https://japanlaw.org/l/332AC0000000026/art-67-6 **第一項** 法人が支払を受ける第三条の二に規定する特定株式投資信託（第九条第一項第三号に規定する外国株価指数連動型特定株式投資信託を除く。）の収益の分配の額がある場合には、法人税法第二十三条の規定の適用については、同条第一項第一号中「又は剰余金の分配」とあるのは「、剰余金の分配」と、「）の額」とあるのは「）又は租税特別措置法第六十七条の六第一項（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例）に規定する特定株式投資信託（以下この条において「特定株式投資信託」という。）の収益の分配の額」と、同条第二項中「株式等をその」とあるのは「株式等（特定株式投資信託の受益権を含む。以下この項において同じ。）をその」と、「日をいう」とあるのは「日をいい、特定株式投資信託の収益の分配にあつてはその計算の基礎となつた期間の末日とする」と、同条第六項中「をいう」とあるのは「及び特定株式投資信託の受益権をいう」とする。 art-67-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-67-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-6/par-1 Where there is an amount of distributions of proceeds of a specified stock investment trust prescribed in Article 3-2 (excluding a foreign stock price index-linked specified stock investment trust prescribed in Article 9, paragraph (1), item (iii)) received by a corporation, with regard to the application of the provisions of Article 23 of the Corporation Tax Act, the phrase "or distribution of surplus" in paragraph (1), item (i) of that Article is deemed to be replaced with ", distribution of surplus", the phrase "pertaining to contributions)" with "pertaining to contributions) or distributions of proceeds of a specified stock investment trust prescribed in Article 67-6, paragraph (1) (Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. Pertaining to Distributions of Proceeds of Specified Stock Investment Trusts) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a 'specified stock investment trust' in this Article)", the phrase "the shares, etc. that are the principal" in paragraph (2) of that Article with "the shares, etc. (including beneficial interests in a specified stock investment trust; hereinafter the same applies in this paragraph) that are the principal", the phrase "the date specified in each of the following items for the category of the amount of dividends, etc. listed in that item" with "the date specified in each of the following items for the category of the amount of dividends, etc. listed in that item and, for distributions of proceeds of a specified stock investment trust, the last day of the period that served as the basis for their calculation", and the phrase "prescribed in the preceding paragraph)" in paragraph (6) of that Article with "prescribed in the preceding paragraph) and beneficial interests in a specified stock investment trust". machine translation, not official **第二項** 前項の規定の適用に関し必要な事項は、政令で定める。 art-67-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-67-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-6/par-2 Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph. machine translation, not official --- ## Cites - art-67-6/par-1: 法人税法第二十三条 → 法人税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/corporation-tax-act/art-23 · https://japanlaw.org/l/340AC0000000034/art-23 - art-67-6/par-1: 同条第一項第一号 → 法人税法 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-23/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-1 - art-67-6/par-1: 同条第二項 → 法人税法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/en/corporation-tax-act/art-23/par-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-2 - art-67-6/par-1: 同条第六項 → 法人税法 第二十三条第六項 (Article 23, paragraph (6)), art-23/par-6 — https://japanlaw.org/en/corporation-tax-act/art-23/par-6 · https://japanlaw.org/l/340AC0000000034/art-23/par-6 - art-67-6/par-1: 租税特別措置法第六十七条の六第一項 → 租税特別措置法 第六十七条の六第一項 (Article 67-6, paragraph (1)), art-67-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-6/par-1 - art-67-6/par-1: 第三条の二 → 租税特別措置法 第三条の二 (Article 3-2), art-3-2 — https://japanlaw.org/en/special-taxation-measures-act/art-3-2 · https://japanlaw.org/l/332AC0000000026/art-3-2 - art-67-6/par-1: 第九条第一項第三号 → 租税特別措置法 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-3 - art-67-6/par-2: 前項 → 租税特別措置法 第六十七条の六第一項 (Article 67-6, paragraph (1)), art-67-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-6/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十七条の六第一項（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-6/par-1 - 租税特別措置法 第六十七条の六第二項（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-6/par-2 - 租税特別措置法 第六十七条の七第一項（保険会社の受取配当等の益金不算入の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-7/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-163, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-003, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07