# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十八条 (Supplementary Provisions, Article 68) - 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: 第六十八条 (Supplementary Provisions, Article 68)（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置） — address `suppl-4151-8/art-68` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-68 - 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. --- ### 第六十八条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc. caption: machine translation, not official suppl-4151-8/art-68 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-68 **第一項** 平成十五年四月一日から同年十二月三十一日までの間に支払を受けるべき所得税法第二十四条第一項に規定する配当等（以下この項において「配当等」という。）で新租税特別措置法第九条の三第一項第一号に掲げるものに係る同条の規定の適用については、当該配当等には、同項第三号に規定する特定投資法人の同号に規定する投資口の配当等を含まないものとする。 suppl-4151-8/art-68/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-68/par-1 With regard to the application of the provisions of Article 9-3 of the New Act on Special Measures Concerning Taxation to dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act (hereinafter referred to as "dividends and similar income" in this paragraph) to be received during the period from April 1, 2003 to December 31, 2003 that are listed in paragraph (1), item (i) of that Article, those dividends and similar income are not to include dividends and similar income on investment units prescribed in item (iii) of that paragraph of a specified investment corporation prescribed in that item. machine translation, not official **第二項** 平成十五年四月一日から同年十二月三十一日までの間に支払を受けるべき新租税特別措置法第九条の三第二項の配当等に係る同項の規定の適用については、同項中「百分の七」とあるのは、「百分の十」とする。 suppl-4151-8/art-68/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-68/par-2 With regard to the application of the provisions of Article 9-3, paragraph (2) of the New Act on Special Measures Concerning Taxation to the dividends and similar income referred to in that paragraph to be received during the period from April 1, 2003 to December 31, 2003, the phrase "7 percent" in that paragraph is deemed to be replaced with "10 percent". machine translation, not official --- ## Cites - suppl-4151-8/art-68/par-1: 所得税法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1 - suppl-4151-8/art-68/par-1: この項 → 租税特別措置法 附則第六十八条第一項 (Supplementary Provisions, Article 68, paragraph (1)), suppl-4151-8/art-68/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-68/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第六十八条第一項（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4151-8/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4151-8/art-68/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-20261007T211206-427, 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