# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（上場株式等に係る配当所得の課税の特例に関する経過措置） — address `suppl-4221-6/art-49` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-49 - 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. --- ### 第四十九条（上場株式等に係る配当所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc. caption: machine translation, not official suppl-4221-6/art-49 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-49 **第一項** 新租税特別措置法第八条の四第四項の規定は、同項に規定する支払の確定した日が施行日以後である同項に規定する上場株式配当等について適用し、旧租税特別措置法第八条の四第四項に規定する支払の確定した日が施行日前である同項に規定する上場株式配当等については、なお従前の例による。 suppl-4221-6/art-49/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-49/par-1 The provisions of Article 8-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in that paragraph for which the date on which payment was confirmed prescribed in that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation for which the date on which payment was confirmed prescribed in that paragraph falls before the Effective Date. machine translation, not official **第二項** 新租税特別措置法第八条の四第五項の規定は、同項に規定する支払の確定した日が平成二十二年一月一日以後である同条第四項に規定する上場株式配当等又は新所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る新所得税法第二十四条第一項に規定する配当等について適用し、旧租税特別措置法第八条の四第五項に規定する支払の確定した日が同年一月一日前である同条第四項に規定する上場株式配当等又は旧所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る旧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、なお従前の例による。 suppl-4221-6/art-49/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4221-6/art-49/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4221-6/art-49/par-2 The provisions of Article 8-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in paragraph (4) of that Article, or dividends and similar income prescribed in Article 24, paragraph (1) of the New Income Tax Act pertaining to distributions of proceeds from open-end securities investment trusts prescribed in Article 225, paragraph (2), item (i) of the New Income Tax Act, for which the date on which payment was confirmed prescribed in paragraph (5) of that Article falls on or after January 1, 2010, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in paragraph (4) of Article 8-4 of the Former Act on Special Measures Concerning Taxation, or dividends and similar income prescribed in Article 24, paragraph (1) of the Former Income Tax Act pertaining to distributions of proceeds from open-end securities investment trusts prescribed in Article 225, paragraph (2), item (i) of the Former Income Tax Act, for which the date on which payment was confirmed prescribed in Article 8-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation falls before January 1 of that year. machine translation, not official --- ## 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-20261007T211206-503, 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