# 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)（配当控除の特例に関する経過措置） — address `suppl-4131-7/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-4131-7/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7/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（配当控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Dividend Tax Credit caption: machine translation, not official suppl-4131-7/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-4 **第一項** 新租税特別措置法第九条の規定は、個人の平成十四年分以後の新租税特別措置法第二条第一項第七号に規定する配当所得について適用し、個人の平成十三年分以前の当該配当所得については、なお従前の例による。 suppl-4131-7/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-4/par-1 The provisions of Article 9 of the New Act on Special Measures Concerning Taxation apply to an individual's dividend income prescribed in Article 2, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation for 2002 and subsequent years, and with regard to an individual's dividend income for 2001 and earlier years, the provisions then in force continue to govern. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第十五条第一項（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15/par-1 - 租税特別措置法 附則第三十九条第一項（政令への委任） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/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-20261007T211206-407, 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