# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十七条 (Supplementary Provisions, Article 27) - 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: 第二十七条 (Supplementary Provisions, Article 27)（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-4231-82/art-27` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-27 - 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. --- ### 第二十七条（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, etc. on Listed Shares, etc. caption: machine translation, not official suppl-4231-82/art-27 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-27 **第一項** 新租税特別措置法第九条の三の規定は、個人が平成二十三年十月一日以後に支払を受けるべき同条第一号に掲げる配当等について適用し、個人が同日前に支払を受けるべき旧租税特別措置法第九条の三第一号に掲げる配当等については、なお従前の例による。 suppl-4231-82/art-27/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-27/par-1 The provisions of Article 9-3 of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in item (i) of that Article that an individual is to receive on or after October 1, 2011, and the provisions then in force continue to govern dividends, etc. listed in Article 9-3, item (i) of the Former Act on Special Measures Concerning Taxation that an individual is to receive before that date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4231-82/art-1/par-1/item-2 --- ## 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-20261007T211206-516, 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