# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百四十五条 (Supplementary Provisions, Article 145) - 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: 第百四十五条 (Supplementary Provisions, Article 145)（租税特別措置法の一部改正に伴う経過措置） — address `suppl-4101-107/art-145` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145 - 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. --- ### 第百四十五条（租税特別措置法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation caption: machine translation, not official suppl-4101-107/art-145 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145 **第一項** 第二十六条の規定による改正後の租税特別措置法（以下この条及び次条において「新租税特別措置法」という。）第八条の二の規定は、施行日以後にその設定に係る受益証券の募集が行われる同条第一項に規定する証券投資信託に係る同項に規定する証券投資信託の収益の分配に係る配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた第二十六条の規定による改正前の租税特別措置法（以下この条及び次条において「旧租税特別措置法」という。）第八条の二第一項に規定する証券投資信託に係る同項に規定する証券投資信託の収益の分配に係る配当等については、なお従前の例による。 suppl-4101-107/art-145/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-1 The provisions of Article 8-2 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 26 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article and the following Article) apply to dividends and similar income pertaining to distributions of proceeds of securities investment trusts prescribed in paragraph (1) of that Article, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income pertaining to distributions of proceeds of securities investment trusts prescribed in Article 8-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 26 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article and the following Article), pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第八条の三第一項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する証券投資信託に係る同項に規定する公募国外証券投資信託の配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第八条の三第一項に規定する証券投資信託に係る同項に規定する国外証券投資信託の配当等については、なお従前の例による。 suppl-4101-107/art-145/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-2 The provisions of Article 8-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income of publicly offered foreign securities investment trusts prescribed in that paragraph, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income of foreign securities investment trusts prescribed in Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official **第三項** 新租税特別措置法第八条の三第二項、第三項及び第六項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同条第二項に規定する証券投資信託に係る同項に規定する公募国外証券投資信託の配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第八条の三第一項に規定する証券投資信託に係る同条第二項に規定する国外証券投資信託の配当等については、なお従前の例による。 suppl-4101-107/art-145/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-3 The provisions of Article 8-3, paragraphs (2), (3) and (6) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income of publicly offered foreign securities investment trusts prescribed in paragraph (2) of that Article, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income of foreign securities investment trusts prescribed in Article 8-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in paragraph (1) of that Article for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official **第四項** 新租税特別措置法第八条の六の規定は、施行日以後にその設定に係る受益証券の募集が行われる同条第一項第一号に規定する証券投資信託に係る同号に掲げる配当等について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第八条の五第一項第一号に規定する証券投資信託に係る同号に掲げる配当等については、なお従前の例による。 suppl-4101-107/art-145/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-4 The provisions of Article 8-6 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income listed in paragraph (1), item (i) of that Article, pertaining to a securities investment trust prescribed in that item for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income listed in Article 8-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in that item for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official **第五項** 新租税特別措置法第九条第一項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する証券投資信託に係る同項に規定する配当所得について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第九条第一項に規定する証券投資信託に係る同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-4101-107/art-145/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-5 The provisions of Article 9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividend income prescribed in that paragraph, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern dividend income prescribed in Article 9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official **第六項** 新租税特別措置法第九条第三項の規定は、平成十一年分以後の所得税について適用する。 suppl-4101-107/art-145/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-6 The provisions of Article 9, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to income tax for 1999 and subsequent years. machine translation, not official **第七項** 新租税特別措置法第三十七条の十第三項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する私募証券投資信託の受益証券について適用する。 suppl-4101-107/art-145/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-7 The provisions of Article 37-10, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to beneficiary certificates of a privately placed securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date. machine translation, not official **第八項** 新租税特別措置法第三十七条の十第五項の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項に規定する私募証券投資信託に係る同項に規定する支払われる金額について適用する。 suppl-4101-107/art-145/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-8 The provisions of Article 37-10, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the amounts to be paid prescribed in that paragraph, pertaining to a privately placed securities investment trust prescribed in that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date. machine translation, not official **第九項** 新租税特別措置法第三十七条の十五第一項第一号及び第二号の規定は、施行日以後にその設定に係る受益証券の募集が行われる同項第一号に規定する証券投資信託に係る同号及び同項第二号に掲げる所得について適用し、施行日前にその設定に係る受益証券の募集が行われた旧租税特別措置法第三十七条の十五第一項第一号に規定する証券投資信託に係る同号及び同項第二号に掲げる所得については、なお従前の例による。 suppl-4101-107/art-145/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/par-9 The provisions of Article 37-15, paragraph (1), items (i) and (ii) of the New Act on Special Measures Concerning Taxation apply to income listed in items (i) and (ii) of that paragraph, pertaining to a securities investment trust prescribed in item (i) of that paragraph for which the offering of beneficiary certificates upon its creation is made on or after the Effective Date, and the provisions then in force continue to govern income listed in Article 37-15, paragraph (1), items (i) and (ii) of the Former Act on Special Measures Concerning Taxation, pertaining to a securities investment trust prescribed in item (i) of that paragraph for which the offering of beneficiary certificates upon its creation was made before the Effective Date. machine translation, not official --- ## Cites - suppl-4101-107/art-145/par-1: この条 → 租税特別措置法 附則第百四十五条 (Supplementary Provisions, Article 145), suppl-4101-107/art-145 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第百四十五条第一項（租税特別措置法の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4101-107/art-145/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4101-107/art-145/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-20261007T211206-391, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-392, 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