# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（配当所得に関する経過規定） — address `suppl-3421-24/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-4 - 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. --- ### 第四条（配当所得に関する経過規定） — Transitional Provisions Concerning Dividend Income caption: machine translation, not official suppl-3421-24/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-4 **第一項** 施行日前に支払を受けるべきであつた配当所得については、なお従前の例による。 suppl-3421-24/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-4/par-1 With regard to dividend income that was to be received before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和四十二年六月一日から同月三十日までの間に支払を受けるべき証券投資信託の収益の分配に係る配当所得（当該収益の計算期間が一年以上であるものに係る配当所得（証券投資信託の終了又は証券投資信託契約の一部の解約により支払を受けるものを除く。）で昭和四十二年六月三十日後に支払期が到来するものの金額のうち同日までの期間に対応する部分の金額として政令で定めるところにより計算した金額を含む。）については、旧法第八条の二第一項から第四項までの規定中「昭和四十二年五月三十一日」とあるのは、「昭和四十二年六月三十日」として、同条の規定の例によるものとする。 suppl-3421-24/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-4/par-2 With regard to dividend income relating to distributions of proceeds of securities investment trusts that are to be received during the period from June 1, 1967 to June 30, 1967 (including, out of the amount of dividend income relating to distributions of proceeds whose calculation period is one year or more (excluding dividend income received upon the termination of a securities investment trust or the cancellation of part of a securities investment trust contract) whose payment date falls after June 30, 1967, the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the period up to that date), the provisions of Article 8-2 of the Former Act are to govern, with the phrase "May 31, 1967" in paragraphs (1) through (4) of that Article deemed to be replaced with "June 30, 1967". machine translation, not official **第三項** 昭和四十二年六月一日から同月三十日までの間に支払を受けるべき配当所得（証券投資信託の収益の分配に係るものを除く。）については、旧法第八条の三第一項及び第二項、第八条の四第一項並びに第九条第一項中「昭和四十二年五月三十一日」とあるのは、「昭和四十二年六月三十日」として、これらの条の規定の例によるものとする。 suppl-3421-24/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-4/par-3 With regard to dividend income to be received during the period from June 1, 1967 to June 30, 1967 (excluding that relating to distributions of proceeds of securities investment trusts), the provisions of Article 8-3, paragraphs (1) and (2), Article 8-4, paragraph (1) and Article 9, paragraph (1) of the Former Act are to govern, with the phrase "May 31, 1967" in those provisions deemed to be replaced with "June 30, 1967". machine translation, not official **第四項** 新法第九条の二の規定は、施行日以後に合併した同条各号に掲げる法人から交付を受ける金銭その他の資産について適用し、同日前に合併した当該法人から交付を受ける金銭その他の資産については、なお従前の例による。 suppl-3421-24/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-4/par-4 The provisions of Article 9-2 of the New Act apply to money or other assets received from a corporation listed in the items of that Article that has merged on or after the Effective Date, and with regard to money or other assets received from such a corporation that merged before that date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3421-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-23/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-20261007T211206-269, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07