# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条の六 (Article 9-6) - 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: 第九条の六 (Article 9-6)（特定目的会社の利益の配当に係る源泉徴収等の特例） — address `art-9-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-9-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-9-6 - 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. --- ### 第九条の六（特定目的会社の利益の配当に係る源泉徴収等の特例） — Special Provisions on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies caption: machine translation, not official art-9-6 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6 · https://japanlaw.org/l/332AC0000000026/art-9-6 **第一項** 特定目的会社（資産の流動化に関する法律第二条第三項に規定する特定目的会社をいう。以下この条において同じ。）が納付した外国法人税の額（法人税法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下第九条の六の四までにおいて同じ。）は、政令で定めるところにより、当該特定目的会社の利益の配当（所得税法第二十四条第一項に規定する利益の配当をいう。以下この条において同じ。）に係る所得税の額を限度として当該所得税の額から控除する。 art-9-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-1 The amount of foreign country's corporate tax (meaning the amount of creditable foreign country's corporate tax as prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same applies through Article 9-6-4) paid by a specific purpose company (meaning a specific purpose company as prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets; hereinafter the same applies in this Article) is, as specified by Cabinet Order, deducted from the amount of income tax on dividends of profits of the specific purpose company (meaning dividends of profits as prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this Article), up to the amount of that income tax. machine translation, not official **第二項** 前項の規定の適用を受ける特定目的会社が居住者、非居住者、内国法人又は外国法人に対し利益の配当の支払をする場合における所得税法第百八十二条第二号に規定する配当等の金額、同法第二百十三条第一項第一号に規定する国内源泉所得の金額又は同条第二項第二号に規定する配当等の金額は、これらの規定にかかわらず、これらの金額に前項の規定により控除する金額を加算した金額とする。 art-9-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-2 Where a specific purpose company subject to the provisions of the preceding paragraph is to pay dividends of profits to a resident, a nonresident, a domestic corporation, or a foreign corporation, the amount of dividends and similar income prescribed in Article 182, item (ii) of the Income Tax Act, the amount of domestic source income prescribed in Article 213, paragraph (1), item (i) of the Act, or the amount of dividends and similar income prescribed in paragraph (2), item (ii) of the Article is to be the amount obtained by adding the amount to be credited pursuant to the provisions of the preceding paragraph to these amounts, notwithstanding these provisions. machine translation, not official **第三項** 居住者又は恒久的施設を有する非居住者が特定目的会社の利益の配当の支払を受ける場合（当該非居住者にあつては、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該利益の配当に係る特定目的会社分配時調整外国税相当額（当該特定目的会社が納付した外国法人税の額で第一項の規定により当該利益の配当に係る所得税の額から控除された金額のうち当該居住者又は恒久的施設を有する非居住者が支払を受ける利益の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該居住者又は恒久的施設を有する非居住者に対する同法の規定の適用については、同法第九十三条第一項及び第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配又は租税特別措置法第九条の六第一項（特定目的会社の利益の配当に係る源泉徴収等の特例）に規定する特定目的会社の同項に規定する利益の配当」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額及び同法第九条の六第三項に規定する特定目的会社分配時調整外国税相当額（」とする。 art-9-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-3 Where a resident or a nonresident who has a permanent establishment receives payment of dividends of profits of a specific purpose company (for the nonresident, limited to cases where it receives payment of those falling under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specific purpose company pertaining to the dividends of profits (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of profits received by the resident or the nonresident who has a permanent establishment, out of the amount of foreign country's corporate tax paid by the specific purpose company which has been deducted from the amount of income tax on the dividends of profits pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act to the resident or the nonresident who has a permanent establishment, the phrase "distribution of proceeds" in Article 93, paragraph (1) and Article 165-5-3, paragraph (1) of that Act is deemed to be replaced with "distribution of proceeds or a dividend of profits prescribed in Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies) of a specific purpose company prescribed in that paragraph", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a specific purpose company prescribed in Article 9-6, paragraph (3) of that Act (". machine translation, not official **第四項** 内国法人又は恒久的施設を有する外国法人が特定目的会社の利益の配当の支払を受ける場合（当該外国法人にあつては、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の支払を受ける場合に限る。）において、当該利益の配当に係る特定目的会社分配時調整外国税相当額（当該特定目的会社が納付した外国法人税の額で第一項の規定により当該利益の配当に係る所得税の額から控除された金額のうち当該内国法人又は恒久的施設を有する外国法人が支払を受ける利益の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該内国法人又は恒久的施設を有する外国法人に対する同法及び地方法人税法の規定の適用については、法人税法第六十九条の二第一項及び第百四十四条の二の二第一項中「の収益の分配」とあるのは「の収益の分配又は特定目的会社の租税特別措置法第九条の六第一項（特定目的会社の利益の配当に係る源泉徴収等の特例）に規定する利益の配当」と、「同項又は同法」とあるのは「所得税法第百七十六条第三項又は」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六第四項に規定する特定目的会社分配時調整外国税相当額（」とする。 art-9-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-4 Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends of profits of a specific purpose company (for the foreign corporation, limited to cases where it receives payment of those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specific purpose company pertaining to the dividends of profits (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of profits received by the domestic corporation or the foreign corporation that has a permanent establishment, out of the amount of foreign country's corporate tax paid by the specific purpose company which has been deducted from the amount of income tax on the dividends of profits pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act and the Local Corporation Tax Act to the domestic corporation or the foreign corporation that has a permanent establishment, the phrase "distribution of proceeds" in Article 69-2, paragraph (1) and Article 144-2-2, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "distribution of proceeds or a dividend of profits prescribed in Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies) of a specific purpose company", the phrase "that paragraph or that Act" is deemed to be replaced with "Article 176, paragraph (3) of the Income Tax Act or", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a specific purpose company prescribed in Article 9-6, paragraph (4) of the Act on Special Measures Concerning Taxation (". machine translation, not official **第五項** 第一項の特定目的会社が当該特定目的会社の利益の配当の支払を受ける者に行う通知に関する事項その他前各項の規定の適用に関し必要な事項は、政令で定める。 art-9-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-5 Matters concerning the notice to be given by the specific purpose company referred to in paragraph (1) to persons receiving payment of dividends of profits of the specific purpose company and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-9-6/par-1: 資産の流動化に関する法律第二条第三項 → e-Gov law 410AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-9-6/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-9-6/par-1: 法人税法第六十九条第一項 → 法人税法 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/corporation-tax-act/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/art-69/par-1 - art-9-6/par-1: この条 → 租税特別措置法 第九条の六 (Article 9-6), art-9-6 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6 · https://japanlaw.org/l/332AC0000000026/art-9-6 - art-9-6/par-1: 第九条の六の四 → 租税特別措置法 第九条の六の四 (Article 9-6-4), art-9-6-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-4 - art-9-6/par-2: 所得税法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-9-6/par-2: 同法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-9-6/par-2: 同条第二項第二号 → 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-9-6/par-2: 前項 → 租税特別措置法 第九条の六第一項 (Article 9-6, paragraph (1)), art-9-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-1 - art-9-6/par-3: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1 - art-9-6/par-3: 第百六十五条の五の三第一項 → 所得税法 第百六十五条の五の三第一項 (Article 165-5-3, paragraph (1)), art-165-5-3/par-1 — https://japanlaw.org/en/income-tax-act/art-165-5-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5-3/par-1 - art-9-6/par-3: 第百七十六条第三項 → 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-9-6/par-3: 同法第九十三条第一項 → 所得税法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act/art-93/par-1 · https://japanlaw.org/l/340AC0000000033/art-93/par-1 - art-9-6/par-3: 第一項 → 租税特別措置法 第九条の六第一項 (Article 9-6, paragraph (1)), art-9-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-1 - art-9-6/par-3: 同法第九条の六第三項 → 租税特別措置法 第九条の六第三項 (Article 9-6, paragraph (3)), art-9-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-3 - art-9-6/par-4: 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-9-6/par-4: 第百四十四条の二の二第一項 → 法人税法 第百四十四条の二の二第一項 (Article 144-2-2, paragraph (1)), art-144-2-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1 - art-9-6/par-4: 法人税法第六十九条の二第一項 → 法人税法 第六十九条の二第一項 (Article 69-2, paragraph (1)), art-69-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-69-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-69-2/par-1 - art-9-6/par-4: 所得税法第百七十六条第三項 → 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-9-6/par-4: 第一項 → 租税特別措置法 第九条の六第一項 (Article 9-6, paragraph (1)), art-9-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-1 - art-9-6/par-4: 租税特別措置法第九条の六第四項 → 租税特別措置法 第九条の六第四項 (Article 9-6, paragraph (4)), art-9-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-4 - art-9-6/par-5: 第一項 → 租税特別措置法 第九条の六第一項 (Article 9-6, paragraph (1)), art-9-6/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-1 - art-9-6/par-5: 前各項 → 租税特別措置法 第九条の六第二項 (Article 9-6, paragraph (2)), art-9-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-2 - art-9-6/par-5: 前各項 → 租税特別措置法 第九条の六第三項 (Article 9-6, paragraph (3)), art-9-6/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-3 - art-9-6/par-5: 前各項 → 租税特別措置法 第九条の六第四項 (Article 9-6, paragraph (4)), art-9-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-4 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 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 - 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 第九条の六第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-1 - 租税特別措置法 第九条の六第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-9-6/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 第九条の六第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-9-6/par-5 - 租税特別措置法 第九条の六の二第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-2 - 租税特別措置法 第九条の六の三第二項（特定目的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-9-6-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-2 - 租税特別措置法 第九条の六の四第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-2 - 租税特別措置法 第六十六条の七第三項 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-3 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-3 - 租税特別措置法 附則第六十一条第一項（特定目的会社の利益の配当に係る源泉徴収等の特例等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-61/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-20261007T211206-014, 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