# 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)（特定の農業協同組合等の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置等） — address `suppl-3531-11/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-3531-11/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3531-11/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（特定の農業協同組合等の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置等） — Transitional Measures, etc. Concerning Non-Application of Withholding at the Source to Deemed Dividends Arising from Mergers of Certain Agricultural Cooperatives, etc. caption: machine translation, not official suppl-3531-11/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4 **第一項** 旧法第九条第一号の農業協同組合で施行日前に農業協同組合合併助成法（昭和三十六年法律第四十八号）附則第二項の規定により同号に規定する認定を求めて当該認定を受けたもの又は同条第三号の漁業協同組合で施行日前に漁業協同組合合併助成法（昭和四十二年法律第七十八号）附則第二項の規定により同号に規定する認定を求めて当該認定を受けたものの合併により、居住者又は内国法人が交付を受ける同条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。 suppl-3531-11/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-1 With regard to amounts deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act that a resident or a domestic corporation receives as a result of a merger of an agricultural cooperative referred to in item (i) of that Article which, before the Effective Date, requested the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 48 of 1961) and obtained that certification, or of a fishery cooperative referred to in item (iii) of that Article which, before the Effective Date, requested the certification prescribed in that item pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) and obtained that certification, the provisions then in force continue to govern. machine translation, not official **第二項** 旧法第九条第二号の森林組合で施行日前に同号に規定する認定を受けたものの合併により、居住者又は内国法人が交付を受ける同条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。 suppl-3531-11/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-2 With regard to amounts deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act that a resident or a domestic corporation receives as a result of a merger of a forestry cooperative referred to in item (ii) of that Article which obtained the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 青色申告書を提出する漁業協同組合で政令で定めるもののうち施行日から昭和六十年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求めて施行日以後に当該認定を受けたものの合併により、居住者又は内国法人が施行日以後に交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法（昭和四十年法律第三十三号）第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、旧法第九条の規定は、なおその効力を有する。この場合において、同条第三号中「漁業協同組合で」とあるのは、「漁業協同組合のうち租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第四条第三項に規定する政令で定めるもので」とする。 suppl-3531-11/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-3 With regard to amounts deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act (Act No. 33 of 1965), out of the total of the amount of money and the value of assets other than money that a resident or a domestic corporation receives on or after the Effective Date as a result of a merger of a fishery cooperative filing a blue return that is specified by Cabinet Order and that, during the period from the Effective Date to March 31, 1985, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the Effective Date, the provisions of Article 9 of the Former Act remain in force. In this case, the phrase "fishery cooperative that" in item (iii) of that Article is deemed to be replaced with "fishery cooperative specified by Cabinet Order prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; hereinafter referred to as the "1978 Amending Act") that". machine translation, not official **第四項** 青色申告書を提出する農業協同組合（清算中のものを除く。）で、農業協同組合合併助成法の一部を改正する法律（昭和五十五年法律第五号。以下「昭和五十五年法律第五号」という。）の施行の日から昭和五十七年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和五十五年法律第五号の施行の日以後に当該認定を受けたもの、農業協同組合合併助成法の一部を改正する法律（昭和六十一年法律第十号。以下「昭和六十一年法律第十号」という。）の施行の日から平成四年三月三十一日までの間に農業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十一年法律第十号の施行の日以後に当該認定を受けたもの若しくは農業協同組合合併助成法の一部を改正する法律（平成四年法律第五十七号。以下「平成四年法律第五十七号」という。）の施行の日から平成十三年三月三十一日までの間に農業協同組合合併助成法第二条第一項の規定により同法第四条第二項の認定を求め、平成四年法律第五十七号の施行の日以後に当該認定を受けたもの、青色申告書を提出する森林組合（清算中のものを除く。）で、森林組合法及び森林組合合併助成法の一部を改正する法律（昭和六十二年法律第七十六号。以下「昭和六十二年法律第七十六号」という。）の施行の日から平成十三年三月三十一日までの間に森林組合合併助成法（昭和三十八年法律第五十六号）第二条の規定により同法第四条第二項の認定を求め、昭和六十二年法律第七十六号の施行の日以後に当該認定を受けたもの又は青色申告書を提出する漁業協同組合（清算中のものを除く。）で、漁業協同組合合併助成法の一部を改正する法律（昭和六十三年法律第十五号。以下「昭和六十三年法律第十五号」という。）の施行の日から平成五年三月三十一日までの間に漁業協同組合合併助成法附則第二項の規定により同法附則第三項の認定を求め、昭和六十三年法律第十五号の施行の日以後に当該認定を受けたもの若しくは漁業協同組合合併助成法の一部を改正する法律（平成五年法律第二十四号。以下「平成五年法律第二十四号」という。）の施行の日から平成十三年三月三十一日までの間に漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条の規定により同法第四条第二項の認定を求め、平成五年法律第二十四号の施行の日以後に当該認定を受けたものの合併（平成十三年三月三十一日までに行われる合併に限る。）により、居住者又は内国法人が交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）による改正前の租税特別措置法（以下「昭和五十五年旧法」という。）第九条の規定の例による。 suppl-3531-11/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-4 With regard to amounts deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act, out of the total of the amount of money and the value of assets other than money that a resident or a domestic corporation receives as a result of a merger (limited to a merger carried out by March 31, 2001) of an agricultural cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 5 of 1980; hereinafter referred to as "Act No. 5 of 1980") to March 31, 1982, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 5 of 1980, which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 10 of 1986; hereinafter referred to as "Act No. 10 of 1986") to March 31, 1992, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 10 of 1986, or which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Agricultural Cooperatives (Act No. 57 of 1992; hereinafter referred to as "Act No. 57 of 1992") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Agricultural Cooperatives pursuant to the provisions of Article 2, paragraph (1) of that Act and obtained that certification on or after the date of enforcement of Act No. 57 of 1992; of a forestry cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Forestry Cooperative Act and the Act on Promotion of Merger of Forestry Cooperatives (Act No. 76 of 1987; hereinafter referred to as "Act No. 76 of 1987") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) pursuant to the provisions of Article 2 of that Act and obtained that certification on or after the date of enforcement of Act No. 76 of 1987; or of a fishery cooperative filing a blue return (excluding one in liquidation) which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 15 of 1988; hereinafter referred to as "Act No. 15 of 1988") to March 31, 1993, requested the certification referred to in paragraph (3) of the Supplementary Provisions of the Act on Promotion of Merger of Fishery Cooperatives pursuant to the provisions of paragraph (2) of the Supplementary Provisions of that Act and obtained that certification on or after the date of enforcement of Act No. 15 of 1988, or which, during the period from the date of enforcement of the Act Partially Amending the Act on Promotion of Merger of Fishery Cooperatives (Act No. 24 of 1993; hereinafter referred to as "Act No. 24 of 1993") to March 31, 2001, requested the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Fishery Cooperatives (Act No. 78 of 1967) pursuant to the provisions of Article 2 of that Act and obtained that certification on or after the date of enforcement of Act No. 24 of 1993, the provisions of Article 9 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act") (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the 1980 Amendment") are to govern. machine translation, not official --- ## Cites - suppl-3531-11/art-4/par-1: 同条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3531-11/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4 - suppl-3531-11/art-4/par-3: 同組合のうち租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。以下「昭和五十三年改正法」という。）附則第四条第三項 → 租税特別措置法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3531-11/art-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-3 - suppl-3531-11/art-4/par-4: 農業協同組合合併助成法第二条第一項 → e-Gov law 336AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-3531-11/art-4/par-4: 同法第四条第二項 → e-Gov law 336AC0000000048, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - suppl-3531-11/art-4/par-4: 森林組合合併助成法（昭和三十八年法律第五十六号）第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection - suppl-3531-11/art-4/par-4: 同法第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection - suppl-3531-11/art-4/par-4: 漁業協同組合合併促進法（昭和四十二年法律第七十八号）第二条 → e-Gov law 342AC0000000078, 第二条 (Article 2), art-2 — not held in this collection - suppl-3531-11/art-4/par-4: 同法第四条第二項 → e-Gov law 342AC0000000078, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第四条第一項（特定の農業協同組合等の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-1 - 租税特別措置法 附則第四条第三項（特定の農業協同組合等の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置等） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-4/par-3 --- ## 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-20261007T211206-301, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-007, 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