# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十三条 (Supplementary Provisions, Article 33) - 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: 第三十三条 (Supplementary Provisions, Article 33)（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-4201-23/art-33` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33 - 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. --- ### 第三十三条（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-4201-23/art-33 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33 **第一項** 平成二十一年一月一日前に個人又は内国法人若しくは外国法人が支払を受けるべき旧租税特別措置法第九条の三第二項に規定する配当等については、なお従前の例による。 suppl-4201-23/art-33/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-1 The provisions then in force continue to govern dividends, etc. prescribed in Article 9-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual, a domestic corporation or a foreign corporation is to receive before January 1, 2009. machine translation, not official **第二項** 新租税特別措置法第九条の三の場合において、同条各号に掲げる配当等が平成二十一年四月一日から平成二十五年十二月三十一日までの間に支払を受けるべきものであるときは、当該配当等に係る同条の規定の適用については、同条中「百分の十五」とあるのは、「百分の七」とする。 suppl-4201-23/art-33/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-2 In the case referred to in Article 9-3 of the New Act on Special Measures Concerning Taxation, if the dividends, etc. listed in the items of that Article are to be received during the period from April 1, 2009 to December 31, 2013, with regard to the application of the provisions of that Article to those dividends, etc., the phrase "15 percent" in that Article is deemed to be replaced with "7 percent". machine translation, not official **第三項** 前項の規定は、新租税特別措置法第四条の二第九項又は第四条の三第十項の規定により支払があったものとみなされる収益の分配に係る所得税法第二十四条第一項に規定する配当等については、適用しない。 suppl-4201-23/art-33/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-3 The provisions of the preceding paragraph do not apply to dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to distributions of proceeds deemed to have been paid pursuant to the provisions of Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the New Act on Special Measures Concerning Taxation. machine translation, not official --- ## Cites - suppl-4201-23/art-33/par-3: 前項 → 租税特別措置法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-4201-23/art-33/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-2 - suppl-4201-23/art-33/par-3: 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号ハ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第一条第一項第三号の二（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3-2 - 租税特別措置法 附則第三十三条第三項（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-4201-23/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-3 --- ## 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-20261007T211206-482, 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