# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三条 (Supplementary Provisions, Article 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: 第三条 (Supplementary Provisions, Article 3)（証券投資信託の収益の分配に係る配当所得に関する経過規定） — address `suppl-3391-24/art-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-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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### 第三条（証券投資信託の収益の分配に係る配当所得に関する経過規定） — Transitional Provisions Concerning Dividend Income from Distributions of Proceeds of Securities Investment Trusts
<sup>caption: machine translation, not official</sup>
<sup>suppl-3391-24/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-3</sup>

**第一項**  昭和三十九年四月一日（以下「施行日」という。）前に支払を受けるべきであつた証券投資信託の収益の分配に係る配当所得については、なお従前の例による。
<sup>suppl-3391-24/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3391-24/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3391-24/art-3/par-1</sup>
The provisions then in force continue to govern dividend income from distributions of proceeds of securities investment trusts that were to have been received before April 1, 1964 (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

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## 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-20261007T211206-263, 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