# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条の三 (Article 9-3)
- 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: 第九条の三 (Article 9-3)（上場株式等の配当等に係る源泉徴収税率等の特例） — address `art-9-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-9-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-9-3
- 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.
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### 第九条の三（上場株式等の配当等に係る源泉徴収税率等の特例） — Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.
caption: machine translation, not official
art-9-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3 · https://japanlaw.org/l/332AC0000000026/art-9-3
**第一項** 平成二十八年一月一日以後に支払を受けるべき所得税法第二十四条第一項に規定する配当等（以下この条及び次条において「配当等」という。）で次に掲げるものに係る同法第百七十条、第百七十五条、第百七十九条、第百八十二条及び第二百十三条の規定並びに第八条の三第二項及び第三項並びに前条第一項及び第二項の規定の適用については、同法第百七十条、第百七十五条第二号、第百七十九条第一号、第百八十二条第二号並びに第二百十三条第一項第一号及び第二項第二号の規定並びに第八条の三第二項第二号並びに前条第一項及び第二項の規定に規定する百分の二十の税率は、百分の十五の税率とする。
art-9-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1
With regard to the application of the provisions of Article 170, Article 175, Article 179, Article 182, and Article 213 of the Income Tax Act, Article 8-3, paragraphs (2) and (3), and paragraphs (1) and (2) of the preceding Article to dividends and similar income prescribed in Article 24, paragraph (1) of that Act (hereinafter referred to in this Article and the following Article as "dividends and similar income") to be received on or after January 1, 2016 which are listed in the following items, the tax rate of 20 percent prescribed in Article 170, Article 175, item (ii), Article 179, item (i), Article 182, item (ii), and Article 213, paragraph (1), item (i) and paragraph (2), item (ii) of that Act, Article 8-3, paragraph (2), item (ii), and paragraphs (1) and (2) of the preceding Article is to be a tax rate of 15 percent:
machine translation, not official
**一** 第三十七条の十一第二項第一号に掲げる株式等の配当等で、内国法人から支払がされる当該配当等の支払に係る基準日（当該配当等が所得税法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものに係る配当等である場合には、政令で定める日）においてその内国法人の発行済株式又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式又は出資を有する個人（次条第一項において「大口株主等」という。）以外の者が支払を受けるもの
art-9-3/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-1
dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i), which are received by a person other than an individual who holds, as of the record date for the payment of the dividends and similar income paid by a domestic corporation (where the dividends and similar income pertain to those deemed to be a dividend of surplus, a dividend of profits, a distribution of surplus, or a distribution of monies pursuant to the provisions of Article 25, paragraph (1) of the Income Tax Act, the date specified by Cabinet Order), shares or capital contributions that account for 3 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation (referred to in paragraph (1) of the following Article as a "major shareholder, etc.");
machine translation, not official
**二** 次に掲げる投資信託でその設定に係る受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたもの（特定株式投資信託を除く。）の収益の分配
art-9-3/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-2
distributions of proceeds from any of the following investment trusts for which the public offering of beneficial rights at its establishment was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph) (excluding a specified stock investment trust):
machine translation, not official
**イ** 公社債投資信託以外の証券投資信託
art-9-3/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-2/sub-1
a securities investment trust other than a bond investment trust;
machine translation, not official
**ロ** 証券投資信託以外の投資信託（公募公社債等運用投資信託を除く。）
art-9-3/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-2/sub-2
an investment trust other than a securities investment trust (excluding a bond-based investment trust under public offering);
machine translation, not official
**三** 特定投資法人（その規約に投資信託及び投資法人に関する法律第二条第十六項に規定する投資主の請求により投資口の払戻しをする旨が定められており、かつ、その設立の際の投資口の金融商品取引法第二条第三項に規定する有価証券の募集が同項に規定する取得勧誘であつて同項第一号に掲げる場合に該当するものとして政令で定めるものにより行われた投資法人をいう。）の投資口の配当等
art-9-3/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-3
dividends and similar income on investment units of a specified investment corporation (meaning an investment corporation whose articles of incorporation provide that it will refund investment units at the request of its unitholders as prescribed in Article 2, paragraph (16) of the Act on Investment Trusts and Investment Corporations, and for which the public offering of securities as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act with respect to its investment units at its incorporation was conducted through a solicitation of offers to acquire as prescribed in that paragraph which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph);
machine translation, not official
**四** 特定受益証券発行信託（その信託契約の締結時において委託者が取得する受益権の募集が第八条の四第一項第四号に規定する公募により行われたものに限る。）の収益の分配
art-9-3/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-4
distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-4, paragraph (1), item (iv));
machine translation, not official
**五** 特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
art-9-3/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-5
dividends of surplus on bond-type beneficial interests in a special purpose trust (limited to one for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii)).
machine translation, not official
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## Cites
- art-9-3/par-1: 同法第百七十条 → 所得税法 第百七十条 (Article 170), art-170 — https://japanlaw.org/en/income-tax-act/art-170 · https://japanlaw.org/l/340AC0000000033/art-170
- art-9-3/par-1: 第百七十五条 → 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-9-3/par-1: 第百七十五条第二号 → 所得税法 第百七十五条第一項第二号 (Article 175, paragraph (1), item (ii)), art-175/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-175/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-175/par-1/item-2
- art-9-3/par-1: 第百七十九条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/en/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179
- art-9-3/par-1: 第百七十九条第一号 → 所得税法 第百七十九条第一項第一号 (Article 179, paragraph (1), item (i)), art-179/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-179/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-179/par-1/item-1
- art-9-3/par-1: 第百八十二条 → 所得税法 第百八十二条 (Article 182), art-182 — https://japanlaw.org/en/income-tax-act/art-182 · https://japanlaw.org/l/340AC0000000033/art-182
- art-9-3/par-1: 第百八十二条第二号 → 所得税法 第百八十二条第一項第二号 (Article 182, paragraph (1), item (ii)), art-182/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-182/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-182/par-1/item-2
- art-9-3/par-1: 第二百十三条 → 所得税法 第二百十三条 (Article 213), art-213 — https://japanlaw.org/en/income-tax-act/art-213 · https://japanlaw.org/l/340AC0000000033/art-213
- art-9-3/par-1: 第二百十三条第一項第一号 → 所得税法 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-213/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-213/par-1/item-1
- art-9-3/par-1: 第二項第二号 → 所得税法 第二百十三条第二項第二号 (Article 213, paragraph (2), item (ii)), art-213/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-213/par-2/item-2 · https://japanlaw.org/l/340AC0000000033/art-213/par-2/item-2
- art-9-3/par-1: 所得税法第二十四条第一項 → 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-9-3/par-1: 第八条の三第二項第二号 → 租税特別措置法 第八条の三第二項第二号 (Article 8-3, paragraph (2), item (ii)), art-8-3/par-2/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-2/item-2
- art-9-3/par-1: 第三項 → 租税特別措置法 第八条の三第三項 (Article 8-3, paragraph (3)), art-8-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-3
- art-9-3/par-1: この条 → 租税特別措置法 第九条の三 (Article 9-3), art-9-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-3 · https://japanlaw.org/l/332AC0000000026/art-9-3
- art-9-3/par-1: 前条第一項 → 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-9-3/par-1: 次条 → 租税特別措置法 第九条の三の二 (Article 9-3-2), art-9-3-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2 · https://japanlaw.org/l/332AC0000000026/art-9-3-2
- art-9-3/par-1: 第八条の三第二項 → 租税特別措置法 第八条の三第二項 (Article 8-3, paragraph (2)), art-8-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-2
- art-9-3/par-1: 第二項 → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2
- art-9-3/par-1/item-1: 所得税法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1
- art-9-3/par-1/item-1: 次条第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1
- art-9-3/par-1/item-1: 第三十七条の十一第二項第一号 → 租税特別措置法 第三十七条の十一第二項第一号 (Article 37-11, paragraph (2), item (i)), art-37-11/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-1
- art-9-3/par-1/item-2: 金融商品取引法第二条第三項 → e-Gov law 323AC0000000025, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-9-3/par-1/item-2: 同項第一号 → e-Gov law 323AC0000000025, 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — not held in this collection
- art-9-3/par-1/item-3: 金融商品取引法第二条第三項 → e-Gov law 323AC0000000025, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-9-3/par-1/item-3: 同項第一号 → e-Gov law 323AC0000000025, 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — not held in this collection
- art-9-3/par-1/item-4: 第八条の四第一項第四号 → 租税特別措置法 第八条の四第一項第四号 (Article 8-4, paragraph (1), item (iv)), art-8-4/par-1/item-4 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-4
- art-9-3/par-1/item-5: 第八条の二第一項第二号 → 租税特別措置法 第八条の二第一項第二号 (Article 8-2, paragraph (1), item (ii)), art-8-2/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1/item-2
## Cited by
7 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 第八条の二第一項第二号（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等） — https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1/item-2
- 租税特別措置法 第八条の四第一項第一号（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-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-1
- 租税特別措置法 第八条の四第一項第四号（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-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-4
- 租税特別措置法 第九条の三第一項（上場株式等の配当等に係る源泉徴収税率等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1
- 租税特別措置法 第九条の三の二第一項第二号（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-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1/item-2
- 租税特別措置法 第九条の三の二第一項第三号（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-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1/item-3
- 租税特別措置法 第九条の四の二第一項第一号（上場証券投資信託等の償還金等に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-1/item-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-20261007T211206-012, 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