# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七条 (Supplementary Provisions, Article 7) - 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: 第七条 (Supplementary Provisions, Article 7)（配当所得に関する経過措置） — address `suppl-3601-7/art-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-7 - 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. --- ### 第七条（配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income caption: machine translation, not official suppl-3601-7/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-7 **第一項** 昭和六十年十二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及び第八条の三第一項に規定する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。 suppl-3601-7/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-7/par-1 With regard to dividend income from distributions of proceeds of securities investment trusts prescribed in Article 8-2, paragraph (1) and Article 8-3, paragraph (1) of the Former Act that is to be received by December 31, 1985, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和六十年十二月三十一日までに内国法人から支払を受けるべき旧法第八条の四第一項及び第八条の五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。 suppl-3601-7/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-7/par-2 With regard to dividend income prescribed in Article 8-4, paragraph (1) and Article 8-5, paragraph (1) of the Former Act that is to be received from a domestic corporation by December 31, 1985, 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 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3601-7/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3601-7/art-1/par-1/item-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-20261007T211206-327, 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