# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条の四の二 (Article 9-4-2) - 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: 第九条の四の二 (Article 9-4-2)（上場証券投資信託等の償還金等に係る課税の特例） — address `art-9-4-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-9-4-2 - 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. --- ### 第九条の四の二（上場証券投資信託等の償還金等に係る課税の特例） — Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc. caption: machine translation, not official art-9-4-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2 **第一項** 内国法人（所得税法別表第一に掲げる内国法人を除く。次項において同じ。）又は恒久的施設を有する外国法人が国内において次に掲げる信託（その受益権が金融商品取引法第二条第十六項に規定する金融商品取引所（これに類するもので外国の法令に基づき設立されたものを含む。）に上場されていることその他の政令で定める要件に該当するものに限る。次項及び第三項において「上場証券投資信託等」という。）の終了又は一部の解約により支払を受ける収益の分配（恒久的施設を有する外国法人が支払を受けるものにあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものに限る。）については、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条及び第二百十二条第一項から第三項までの規定並びに第八条の三第二項及び第三項の規定は、適用しない。 art-9-4-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-1 The provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) through (3) of the Income Tax Act and Article 8-3, paragraphs (2) and (3) do not apply to distributions of proceeds which a domestic corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act; the same applies in the following paragraph) or a foreign corporation that has a permanent establishment receives in Japan upon the termination or partial cancellation of any of the following trusts (limited to those whose beneficial rights are listed on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act (including a similar exchange established under the laws and regulations of a foreign state) or which otherwise meet the requirements specified by Cabinet Order; referred to in the following paragraph and paragraph (3) as "listed securities investment trusts, etc.") (for those received by a foreign corporation that has a permanent establishment, limited to those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act): machine translation, not official **一** 公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が第九条の三第二号に規定する公募により行われたもの（特定株式投資信託を除く。） art-9-4-2/par-1/item-1 · 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 a securities investment trust other than a bond investment trust for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in Article 9-3, item (ii) (excluding a specified stock investment trust); machine translation, not official **二** 特定受益証券発行信託 art-9-4-2/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-1/item-2 a specified trust that issues beneficiary certificates. machine translation, not official **第二項** 内国法人又は恒久的施設を有する外国法人に対し国内において上場証券投資信託等の終了（当該上場証券投資信託等の信託の併合に係るものである場合にあつては、当該上場証券投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。以下この項において同じ。）又は一部の解約により金銭その他の資産（恒久的施設を有する外国法人に対し支払われるものにあつては、当該恒久的施設に帰せられるものに限る。以下この項及び次項において「償還金等」という。）の支払をする者は、当該償還金等の支払を受ける内国法人又は恒久的施設を有する外国法人の各法人別に、その法人の名称及び本店又は主たる事務所の所在地、当該償還金等の額その他の財務省令で定める事項を記載した調書（以下この条において「上場証券投資信託等の償還金等の支払調書」という。）を、その上場証券投資信託等の終了又は一部の解約があつた日の属する月の翌月末日までに、当該支払をする者の本店又は主たる事務所の所在地の所轄税務署長に提出しなければならない。 art-9-4-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-2 A person who pays in Japan to a domestic corporation or a foreign corporation that has a permanent establishment money or other assets (for those paid to a foreign corporation that has a permanent establishment, limited to those attributable to the permanent establishment; hereinafter referred to in this paragraph and the following paragraph as "redemption money or a similar asset") upon the termination (where it pertains to a merger of trusts of a listed securities investment trust, etc., limited to a termination pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts (excluding money or other assets delivered to a beneficiary who opposes the merger of trusts as consideration based on that beneficiary's demand for purchase) have been delivered to the beneficiaries of the listed securities investment trust, etc.; hereinafter the same applies in this paragraph) or partial cancellation of a listed securities investment trust, etc. must submit a report stating the name and the location of the head office or principal office of the corporation, the amount of the redemption money or a similar asset, and other matters specified by Order of the Ministry of Finance, for each domestic corporation or foreign corporation that has a permanent establishment receiving the payment of the redemption money or a similar asset (hereinafter referred to in this Article as a "payment report on redemption money, etc. of listed securities investment trusts, etc."), to the competent district director with jurisdiction over the location of the head office or principal office of the person making the payment, by the last day of the month following the month that includes the day on which the termination or partial cancellation of the listed securities investment trust, etc. occurred. machine translation, not official **第三項** 国税庁、国税局又は税務署の当該職員は、上場証券投資信託等の償還金等の支払調書の提出に関する調査について必要があるときは、当該上場証券投資信託等の償還金等の支払調書を提出する義務がある者に質問し、その者の償還金等の支払に係る上場証券投資信託等に関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。 art-9-4-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-3 When it is necessary for an investigation concerning the submission of a payment report on redemption money, etc. of listed securities investment trusts, etc., the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may ask questions of a person who is obligated to submit the payment report on redemption money, etc. of listed securities investment trusts, etc., inspect that person's books and documents concerning the listed securities investment trusts, etc. pertaining to the payment of redemption money or a similar asset and other articles, or request the presentation or submission of those articles (including copies thereof). machine translation, not official **第四項** 国税庁、国税局又は税務署の当該職員は、上場証券投資信託等の償還金等の支払調書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。 art-9-4-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-4 When it is necessary for an investigation concerning the submission of a payment report on redemption money, etc. of listed securities investment trusts, etc., the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may retain articles submitted in the course of the investigation. machine translation, not official **第五項** 国税庁、国税局又は税務署の当該職員は、第三項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。 art-9-4-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-5 The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office, when asking questions, conducting an inspection, or requesting presentation or submission pursuant to the provisions of paragraph (3), must carry an identification card and present it to the person concerned when requested. machine translation, not official **第六項** 第三項及び第四項の規定による当該職員の権限は、犯罪捜査のために認められたものと解してはならない。 art-9-4-2/par-6 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-6 The authority of the official under the provisions of paragraph (3) and paragraph (4) must not be construed as being granted for the purpose of a criminal investigation. machine translation, not official **第七項** 前項に定めるもののほか、第四項の規定の適用に関し必要な事項は、政令で定める。 art-9-4-2/par-7 · https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-7 Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (4) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-9-4-2/par-1: 金融商品取引法第二条第十六項 → e-Gov law 323AC0000000025, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection - art-9-4-2/par-1: 所得税法別表第一 → 所得税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/income-tax-act/appdx-1 · https://japanlaw.org/l/340AC0000000033/appdx-1 - art-9-4-2/par-1: 所得税法第百七十四条 → 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-9-4-2/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-9-4-2/par-1: 第百七十八条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/en/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178 - art-9-4-2/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-9-4-2/par-1: 第二百十二条第一項から第三項まで → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/en/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1 - art-9-4-2/par-1: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1 - art-9-4-2/par-1: 第二百十二条第一項から第三項まで → 所得税法 第二百十二条第二項 (Article 212, paragraph (2)), art-212/par-2 — https://japanlaw.org/en/income-tax-act/art-212/par-2 · https://japanlaw.org/l/340AC0000000033/art-212/par-2 - art-9-4-2/par-1: 第二百十二条第一項から第三項まで → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/en/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3 - art-9-4-2/par-1: 次項 → 租税特別措置法 第九条の四の二第二項 (Article 9-4-2, paragraph (2)), art-9-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-2 - art-9-4-2/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-9-4-2/par-1: 第三項 → 租税特別措置法 第九条の四の二第三項 (Article 9-4-2, paragraph (3)), art-9-4-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-3 - art-9-4-2/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-9-4-2/par-1/item-1: 第九条の三第二号 → 租税特別措置法 第九条の三第一項第二号 (Article 9-3, paragraph (1), item (ii)), 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 - art-9-4-2/par-2: この項 → 租税特別措置法 第九条の四の二第二項 (Article 9-4-2, paragraph (2)), art-9-4-2/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-2 - art-9-4-2/par-2: 次項 → 租税特別措置法 第九条の四の二第三項 (Article 9-4-2, paragraph (3)), art-9-4-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-3 - art-9-4-2/par-2: この条 → 租税特別措置法 第九条の四の二 (Article 9-4-2), art-9-4-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2 - art-9-4-2/par-5: 第三項 → 租税特別措置法 第九条の四の二第三項 (Article 9-4-2, paragraph (3)), art-9-4-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-3 - art-9-4-2/par-6: 第四項 → 租税特別措置法 第九条の四の二第四項 (Article 9-4-2, paragraph (4)), art-9-4-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-4 - art-9-4-2/par-6: 第三項 → 租税特別措置法 第九条の四の二第三項 (Article 9-4-2, paragraph (3)), art-9-4-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-3 - art-9-4-2/par-7: 第四項 → 租税特別措置法 第九条の四の二第四項 (Article 9-4-2, paragraph (4)), art-9-4-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-4 - art-9-4-2/par-7: 前項 → 租税特別措置法 第九条の四の二第六項 (Article 9-4-2, paragraph (6)), art-9-4-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-6 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九条の三の二第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1 - 租税特別措置法 第九条の四の二第一項（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 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-1 - 租税特別措置法 第九条の四の二第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-2 - 租税特別措置法 第九条の四の二第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-5 - 租税特別措置法 第九条の四の二第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-6 - 租税特別措置法 第九条の四の二第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-7 - 租税特別措置法 第九条の五第一項（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-9-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-1 - 租税特別措置法 第四十二条の二の二第一項（支払調書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-1 - 租税特別措置法 第四十二条の二の二第三項（支払調書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-3 - 租税特別措置法 第四十二条の二の二第四項（支払調書等の提出の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-42-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-2-2/par-4 - 租税特別措置法 第四十二条の三第六項第二号（罰則） — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-2 - 租税特別措置法 第四十二条の三第六項第五号（罰則） — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-5 - 租税特別措置法 第四十二条の三第六項第六号（罰則） — https://japanlaw.org/en/special-taxation-measures-act/art-42-3/par-6/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-3/par-6/item-6 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第九条第四項（利用範囲） — https://japanlaw.org/en/my-number-act/art-9/par-4 · https://japanlaw.org/l/425AC0000000027/art-9/par-4 --- ## 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-20261007T211206-013, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-001, 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