# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5)

- 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: 第五条 (Supplementary Provisions, Article 5)（配当所得に関する経過措置） — address `suppl-3551-9/art-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-5
- 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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### 第五条（配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-3551-9/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-5</sup>

**第一項**  昭和五十五年三月三十一日までに支払を受けるべき旧法第八条の二第一項、第八条の三第一項及び第八条の四第一項に規定する配当所得については、なお従前の例による。
<sup>suppl-3551-9/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-5/par-1</sup>
With regard to dividend income prescribed in Article 8-2, paragraph (1), Article 8-3, paragraph (1) and Article 8-4, paragraph (1) of the Former Act which is to be paid by March 31, 1980, the provisions then in force continue to govern.
<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-20261007T211206-309, 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