# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条の六の二 (Article 9-6-2) - 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: 第九条の六の二 (Article 9-6-2)（投資法人の配当等に係る源泉徴収等の特例） — address `art-9-6-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-9-6-2 - 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. --- ### 第九条の六の二（投資法人の配当等に係る源泉徴収等の特例） — Special Provisions on Withholding at the Source, etc. for Dividends and Similar Income of Investment Corporations caption: machine translation, not official art-9-6-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2 · https://japanlaw.org/l/332AC0000000026/art-9-6-2 **第一項** 投資法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人をいう。以下この条において同じ。）が納付した外国法人税の額は、政令で定めるところにより、当該投資法人の配当等（所得税法第二十四条第一項に規定する配当等をいう。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-9-6-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-1 The amount of foreign country's corporate tax paid by an investment corporation (meaning an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this Article) is, as specified by Cabinet Order, deducted from the amount of income tax on dividends and similar income of the investment corporation (meaning dividends and similar income 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** 前条第二項の規定は、前項の規定を適用する場合について準用する。 art-9-6-2/par-2 · 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 The provisions of paragraph (2) of the preceding Article apply mutatis mutandis where the provisions of the preceding paragraph are applied. 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投資法人の投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。次項において同じ。）の配当等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、当該配当等に係る投資法人分配時調整外国税相当額（当該投資法人が納付した外国法人税の額で第一項の規定により当該配当等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配当等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の二第一項（投資法人の配当等に係る源泉徴収等の特例）に規定する投資法人の同条第三項に規定する投資口の同条第一項に規定する配当等」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の二第三項に規定する投資法人分配時調整外国税相当額（」とする。 art-9-6-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-3 Where a resident or a nonresident who has a permanent establishment receives payment of dividends and similar income on investment units (meaning investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; the same applies in the following paragraph) of an investment corporation (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 an investment corporation pertaining to the dividends and similar income (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends and similar income 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 investment corporation which has been deducted from the amount of income tax on the dividends and similar income 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 dividends and similar income prescribed in Article 9-6-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends and Similar Income of Investment Corporations) on investment units prescribed in paragraph (3) of that Article of an investment corporation prescribed in paragraph (1) of that Article", 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 an investment corporation prescribed in Article 9-6-2, 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投資法人の投資口の配当等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、当該配当等に係る投資法人分配時調整外国税相当額（当該投資法人が納付した外国法人税の額で第一項の規定により当該配当等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配当等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「の収益の分配又は投資法人の租税特別措置法第九条の六の二第三項（投資法人の配当等に係る源泉徴収等の特例）に規定する投資口の同条第一項に規定する配当等」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の二第四項に規定する投資法人分配時調整外国税相当額（」とする。 art-9-6-2/par-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4 Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends and similar income on investment units of an investment corporation (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 an investment corporation pertaining to the dividends and similar income (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends and similar income 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 investment corporation which has been deducted from the amount of income tax on the dividends and similar income 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 dividends and similar income prescribed in paragraph (1) of that Article on investment units prescribed in Article 9-6-2, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends and Similar Income of Investment Corporations) of an investment corporation", 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 an investment corporation prescribed in Article 9-6-2, paragraph (4) of the Act on Special Measures Concerning Taxation (". machine translation, not official **第五項** 第一項の投資法人が当該投資法人の配当等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-9-6-2/par-5 · https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-5 Matters concerning the notice to be given by the investment corporation referred to in paragraph (1) to persons receiving payment of dividends and similar income of the investment corporation 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-9-6-2/par-1: 投資信託及び投資法人に関する法律第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection - art-9-6-2/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-9-6-2/par-1: この条 → 租税特別措置法 第九条の六の二 (Article 9-6-2), art-9-6-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2 · https://japanlaw.org/l/332AC0000000026/art-9-6-2 - art-9-6-2/par-2: 前条第二項 → 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-9-6-2/par-2: 前項 → 租税特別措置法 第九条の六の二第一項 (Article 9-6-2, paragraph (1)), art-9-6-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-1 - art-9-6-2/par-3: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection - art-9-6-2/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-9-6-2/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-9-6-2/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-9-6-2/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-9-6-2/par-3: 次項 → 租税特別措置法 第九条の六の二第四項 (Article 9-6-2, paragraph (4)), art-9-6-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4 - art-9-6-2/par-3: 同条第三項 → 租税特別措置法 第九条の六の二第三項 (Article 9-6-2, paragraph (3)), art-9-6-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-3 - art-9-6-2/par-3: 第一項 → 租税特別措置法 第九条の六の二第一項 (Article 9-6-2, paragraph (1)), art-9-6-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-1 - art-9-6-2/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-9-6-2/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-9-6-2/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-9-6-2/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-9-6-2/par-4: 租税特別措置法第九条の六の二第四項 → 租税特別措置法 第九条の六の二第四項 (Article 9-6-2, paragraph (4)), art-9-6-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4 - art-9-6-2/par-4: 租税特別措置法第九条の六の二第三項 → 租税特別措置法 第九条の六の二第三項 (Article 9-6-2, paragraph (3)), art-9-6-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-3 - art-9-6-2/par-4: 第一項 → 租税特別措置法 第九条の六の二第一項 (Article 9-6-2, paragraph (1)), art-9-6-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-1 - art-9-6-2/par-5: 前各項 → 租税特別措置法 第九条の六の二第四項 (Article 9-6-2, paragraph (4)), art-9-6-2/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4 - art-9-6-2/par-5: 前各項 → 租税特別措置法 第九条の六の二第二項 (Article 9-6-2, paragraph (2)), art-9-6-2/par-2 — 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 - art-9-6-2/par-5: 前各項 → 租税特別措置法 第九条の六の二第三項 (Article 9-6-2, paragraph (3)), art-9-6-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-3 - art-9-6-2/par-5: 第一項 → 租税特別措置法 第九条の六の二第一項 (Article 9-6-2, paragraph (1)), art-9-6-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-6-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-1 ## Cited by 9 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 第九条の六の二第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-1 - 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 第九条の六の二第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-3 - 租税特別措置法 第九条の六の二第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-4 - 租税特別措置法 第九条の六の二第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-9-6-2/par-5 - 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等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-61/par-2 --- ## 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