# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条の八 (Article 9-8) - 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: 第九条の八 (Article 9-8)（非課税口座内の少額上場株式等に係る配当所得の非課税） — address `art-9-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-9-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-9-8 - 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. --- ### 第九条の八（非課税口座内の少額上場株式等に係る配当所得の非課税） — Tax Exemption on Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts caption: machine translation, not official art-9-8 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8 · https://japanlaw.org/l/332AC0000000026/art-9-8 **第一項** 第三十七条の十四第一項に規定する金融商品取引業者等（以下この条及び次条において「金融商品取引業者等」という。）の営業所（同項に規定する営業所をいう。次条において同じ。）に第三十七条の十四第五項第一号に規定する非課税口座（以下この条において「非課税口座」という。）を開設している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べき第三十七条の十四第一項に規定する非課税口座内上場株式等（以下この条において「非課税口座内上場株式等」という。）の所得税法第二十四条第一項に規定する配当等（第八条の二第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等及び第八条の三第一項に規定する国外私募公社債等運用投資信託等の配当等を除く。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（当該金融商品取引業者等が国内における支払の取扱者で政令で定めるものであるものに限る。第三十七条の十四第三十五項及び第三十六項において「非課税口座内上場株式等の配当等」という。）については、所得税を課さない。 art-9-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1 Income tax is not imposed on dividends and similar income as prescribed in Article 24, paragraph (1) of the Income Tax Act (excluding dividends and similar income pertaining to distributions of proceeds from privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) and dividends and similar income from foreign privately placed bond-based investment trusts, etc. prescribed in Article 8-3, paragraph (1); hereinafter referred to as "dividends and similar income" in this Article and the following Article) on listed shares, etc. in a tax-exempt account prescribed in Article 37-14, paragraph (1) (hereinafter referred to as "listed shares, etc. in a tax-exempt account" in this Article), which are to be received by a resident, or a nonresident who has a permanent establishment, who has opened a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) (hereinafter referred to as a "tax-exempt account" in this Article) at a business office (meaning a business office prescribed in that paragraph; the same applies in the following Article) of a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (1) (hereinafter referred to as a "financial instruments business operator, etc." in this Article and the following Article), and which are listed below (limited to those for which the financial instruments business operator, etc. is a person in charge of handling payment in Japan who is specified by Cabinet Order; referred to as "dividends and similar income on listed shares, etc. in a tax-exempt account" in Article 37-14, paragraphs (35) and (36)). machine translation, not official **一** 当該非課税口座に設けられた第三十七条の十四第五項第三号に規定する非課税管理勘定に係る非課税口座内上場株式等の次に掲げる配当等で、当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間に支払を受けるべきもの art-9-8/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-1 the following dividends and similar income on listed shares, etc. in a tax-exempt account held in a tax-exempt management account prescribed in Article 37-14, paragraph (5), item (iii) that has been established in the tax-exempt account, which are to be received during the period from the date on which the tax-exempt management account was established until the date on which five years have elapsed from January 1 of the year that includes that date; machine translation, not official **イ** 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第八条の四第一項第一号に規定する基準日においてその内国法人の発行済株式（同号に規定する発行済株式をいう。）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者が当該内国法人から支払を受けるもの以外のもの art-9-8/par-1/item-1/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-1/sub-1 dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i), other than those received from a domestic corporation by a person who, as of the record date prescribed in Article 8-4, paragraph (1), item (i) pertaining to the payment of the dividends and similar income paid by the domestic corporation, holds shares or capital contributions whose number or amount accounts for 3 percent or more of the total number or the total amount of issued shares (meaning issued shares as prescribed in that item) of or capital contributions to the domestic corporation; machine translation, not official **ロ** 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八条の四第一項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。）の収益の分配 art-9-8/par-1/item-1/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-1/sub-2 distributions of proceeds from a securities investment trust other than a bond investment trust for which the public offering of beneficial rights upon its creation was conducted by way of a public offering prescribed in Article 8-4, paragraph (1), item (ii) (excluding a specified stock investment trust); machine translation, not official **ハ** 第八条の四第一項第三号に掲げる特定投資法人の投資口の配当等 art-9-8/par-1/item-1/sub-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-1/sub-3 dividends and similar income on investment units of a specified investment corporation listed in Article 8-4, paragraph (1), item (iii). machine translation, not official **二** 当該非課税口座に設けられた第三十七条の十四第五項第五号に規定する累積投資勘定に係る非課税口座内上場株式等の次に掲げる配当等で、当該累積投資勘定を設けた日から同日の属する年の一月一日以後二十年を経過する日までの間に支払を受けるべきもの art-9-8/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-2 the following dividends and similar income on listed shares, etc. in a tax-exempt account held in a cumulative investment account prescribed in Article 37-14, paragraph (5), item (v) that has been established in the tax-exempt account, which are to be received during the period from the date on which the cumulative investment account was established until the date on which 20 years have elapsed from January 1 of the year that includes that date; machine translation, not official **イ** 公社債投資信託以外の証券投資信託の受益権のうち、第三十七条の十一第二項第一号に掲げる株式等に該当するものの収益の分配 art-9-8/par-1/item-2/sub-1 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-2/sub-1 distributions of proceeds on those beneficial rights in securities investment trusts other than bond investment trusts which fall under shares, etc. listed in Article 37-11, paragraph (2), item (i); machine translation, not official **ロ** 前号ロに掲げる収益の分配 art-9-8/par-1/item-2/sub-2 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-2/sub-2 distributions of proceeds listed in (b) of the preceding item. machine translation, not official **三** 当該非課税口座に設けられた第三十七条の十四第五項第七号に規定する特定累積投資勘定に係る非課税口座内上場株式等の前号イ又はロに掲げる配当等で、当該特定累積投資勘定を設けた日以後に支払を受けるべきもの art-9-8/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-3 dividends and similar income listed in (a) or (b) of the preceding item on listed shares, etc. in a tax-exempt account held in a specified cumulative investment account prescribed in Article 37-14, paragraph (5), item (vii) that has been established in the tax-exempt account, which are to be received on or after the date on which the specified cumulative investment account was established; machine translation, not official **四** 当該非課税口座に設けられた第三十七条の十四第五項第八号に規定する特定非課税管理勘定に係る非課税口座内上場株式等の第一号イからハまでに掲げる配当等で、当該特定非課税管理勘定を設けた日以後に支払を受けるべきもの art-9-8/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-4 dividends and similar income listed in item (i), (a) through (c) on listed shares, etc. in a tax-exempt account held in a specified tax-exempt management account prescribed in Article 37-14, paragraph (5), item (viii) that has been established in the tax-exempt account, which are to be received on or after the date on which the specified tax-exempt management account was established. machine translation, not official --- ## Cites - art-9-8/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-9-8/par-1: 次条 → 租税特別措置法 第九条の九 (Article 9-9), art-9-9 — https://japanlaw.org/en/special-taxation-measures-act/art-9-9 · https://japanlaw.org/l/332AC0000000026/art-9-9 - art-9-8/par-1: 第三十七条の十四第五項第一号 → 租税特別措置法 第三十七条の十四第五項第一号 (Article 37-14, paragraph (5), item (i)), art-37-14/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1 - art-9-8/par-1: 第三十七条の十四第三十五項 → 租税特別措置法 第三十七条の十四第三十五項 (Article 37-14, paragraph (35)), art-37-14/par-35 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-35 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-35 - art-9-8/par-1: 第八条の三第一項 → 租税特別措置法 第八条の三第一項 (Article 8-3, paragraph (1)), art-8-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-1 - art-9-8/par-1: 第三十六項 → 租税特別措置法 第三十七条の十四第三十六項 (Article 37-14, paragraph (36)), art-37-14/par-36 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-36 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-36 - art-9-8/par-1: 第三十七条の十四第一項 → 租税特別措置法 第三十七条の十四第一項 (Article 37-14, paragraph (1)), art-37-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-1 - art-9-8/par-1: この条 → 租税特別措置法 第九条の八 (Article 9-8), art-9-8 — https://japanlaw.org/en/special-taxation-measures-act/art-9-8 · https://japanlaw.org/l/332AC0000000026/art-9-8 - art-9-8/par-1: 第八条の二第一項 → 租税特別措置法 第八条の二第一項 (Article 8-2, paragraph (1)), art-8-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1 - art-9-8/par-1/item-1: 第三十七条の十四第五項第三号 → 租税特別措置法 第三十七条の十四第五項第三号 (Article 37-14, paragraph (5), item (iii)), art-37-14/par-5/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-3 - art-9-8/par-1/item-1/sub-1: 第八条の四第一項第一号 → 租税特別措置法 第八条の四第一項第一号 (Article 8-4, paragraph (1), item (i)), art-8-4/par-1/item-1 — 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 - art-9-8/par-1/item-1/sub-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-9-8/par-1/item-1/sub-2: 第八条の四第一項第二号 → 租税特別措置法 第八条の四第一項第二号 (Article 8-4, paragraph (1), item (ii)), art-8-4/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-2 - art-9-8/par-1/item-1/sub-3: 第八条の四第一項第三号 → 租税特別措置法 第八条の四第一項第三号 (Article 8-4, paragraph (1), item (iii)), art-8-4/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-3 - art-9-8/par-1/item-2: 第三十七条の十四第五項第五号 → 租税特別措置法 第三十七条の十四第五項第五号 (Article 37-14, paragraph (5), item (v)), art-37-14/par-5/item-5 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-5 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-5 - art-9-8/par-1/item-2/sub-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-9-8/par-1/item-2/sub-2: 前号 → 租税特別措置法 第九条の八第一項第一号 (Article 9-8, paragraph (1), item (i)), art-9-8/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-1 - art-9-8/par-1/item-3: 第三十七条の十四第五項第七号 → 租税特別措置法 第三十七条の十四第五項第七号 (Article 37-14, paragraph (5), item (vii)), art-37-14/par-5/item-7 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-7 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-7 - art-9-8/par-1/item-3: 前号 → 租税特別措置法 第九条の八第一項第二号 (Article 9-8, paragraph (1), item (ii)), art-9-8/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-2 - art-9-8/par-1/item-4: 第一号 → 租税特別措置法 第三十七条の十四第五項第一号 (Article 37-14, paragraph (5), item (i)), art-37-14/par-5/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1 - art-9-8/par-1/item-4: 第三十七条の十四第五項第八号 → 租税特別措置法 第三十七条の十四第五項第八号 (Article 37-14, paragraph (5), item (viii)), art-37-14/par-5/item-8 — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-8 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九条の八第一項（非課税口座内の少額上場株式等に係る配当所得の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1 - 租税特別措置法 第九条の八第一項第二号ロ（非課税口座内の少額上場株式等に係る配当所得の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-2/sub-2 - 租税特別措置法 第九条の八第一項第三号（非課税口座内の少額上場株式等に係る配当所得の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-9-8/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1/item-3 - 租税特別措置法 第九条の九第一項（未成年者口座内の少額上場株式等に係る配当所得の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-9-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-1 - 租税特別措置法 第三十七条の十四第五項第一号（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-1 - 租税特別措置法 第三十七条の十四第五項第二号（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-2 - 租税特別措置法 第三十七条の十四第五項第四号（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-4 - 租税特別措置法 第三十七条の十四第五項第六号（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-5/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-5/item-6 - 租税特別措置法 第三十七条の十四第十六項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-16 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-16 - 租税特別措置法 第三十七条の十四第十七項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-17 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-17 - 租税特別措置法 第三十七条の十四第二十三項第一号（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-23/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-23/item-1 - 租税特別措置法 第三十七条の十四第二十四項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-24 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-24 - 租税特別措置法 第三十七条の十四第三十一項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-31 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-31 - 租税特別措置法 第三十七条の十四第三十二項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-32 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-32 - 租税特別措置法 第三十七条の十四第三十三項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-37-14/par-33 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-33 - 租税特別措置法 附則第三十四条第一項（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-34/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 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-015, 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