# 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措置） — address `suppl-3451-38/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-3451-38/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3451-38/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措置） — Transitional Measures Concerning Dividend Income caption: machine translation, not official suppl-3451-38/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/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-3451-38/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-4/par-1 The provisions then in force continue to govern dividend income that was to have been received before the Effective Date. machine translation, not official **第二項** 施行日から昭和四十五年十二月三十一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でその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。）で同日後に支払期が到来するものの金額のうち同年四月三十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及び第八条の三第一項中「昭和四十五年四月三十日まで」とあるのは、「昭和四十五年十二月三十一日まで」として、これらの条の規定の例によるものとする。 suppl-3451-38/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-4/par-2 Dividend income to be received during the period from the Effective Date to December 31, 1970 (including, with regard to dividend income on distributions of proceeds of securities investment trusts whose calculation period for proceeds is one year or more (excluding that received upon the termination of a securities investment trust or the partial cancellation of a securities investment trust contract) whose payment date arrives after that date, the amount calculated as specified by Cabinet Order as the portion of the amount thereof that corresponds to the period up to April 30 of that year) is governed in accordance with the provisions of Articles 8-2 and 8-3 of the Former Act, with the phrase "by April 30, 1970" in Article 8-2, paragraphs (1) through (4) and Article 8-3, paragraph (1) of the Former Act read as "by December 31, 1970". machine translation, not official **第三項** 個人の昭和四十五年分の総所得金額のうちに配当所得がある場合における所得税法の一部を改正する法律（昭和四十五年法律第三十六号）附則第四条の規定によりなお従前の例によることとされる同法による改正前の所得税法（昭和四十年法律第三十三号）第九十二条第一項の規定の適用については、旧法第八条の五の規定の例によるものとする。 suppl-3451-38/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3451-38/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3451-38/art-4/par-3 With regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 36 of 1970), for which the provisions then in force continue to govern pursuant to the provisions of Article 4 of the Supplementary Provisions of that Act, in the case where an individual's amount of gross income for 1970 includes dividend income, it is governed in accordance with the provisions of Article 8-5 of the Former Act. machine translation, not official --- ## 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-20261007T211206-276, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-006, 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