# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十条 (Supplementary Provisions, Article 60) - 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: 第六十条 (Supplementary Provisions, Article 60)（上場株式等の配当等に係る源泉徴収義務等の特例に関する経過措置） — address `suppl-4301-7/art-60` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-60 - 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. --- ### 第六十条（上場株式等の配当等に係る源泉徴収義務等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc. caption: machine translation, not official suppl-4301-7/art-60 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-60 **第一項** 新租税特別措置法第九条の三の二第一項、第三項及び第五項から第七項までの規定は、同条第一項の個人又は内国法人若しくは外国法人に対して令和二年一月一日以後に支払われる同項に規定する上場株式等の配当等について適用し、旧租税特別措置法第九条の三の二第一項の個人又は内国法人若しくは外国法人に対して同日前に支払われた同項に規定する上場株式等の配当等については、なお従前の例による。 suppl-4301-7/art-60/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-60/par-1 The provisions of Article 9-3-2, paragraphs (1), (3) and (5) through (7) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in paragraph (1) of that Article that are paid on or after January 1, 2020 to an individual, domestic corporation or foreign corporation referred to in that paragraph, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were paid before that date to an individual, domestic corporation or foreign corporation referred to in that paragraph. machine translation, not official --- ## Cites - suppl-4301-7/art-60/par-1: 第五項から第七項まで → 租税特別措置法 第九条の三の二第五項 (Article 9-3-2, paragraph (5)), art-9-3-2/par-5 — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-5 - suppl-4301-7/art-60/par-1: 第三項 → 租税特別措置法 第九条の三の二第三項 (Article 9-3-2, paragraph (3)), art-9-3-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3 - suppl-4301-7/art-60/par-1: 第五項から第七項まで → 租税特別措置法 第九条の三の二第七項 (Article 9-3-2, paragraph (7)), art-9-3-2/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-7 - suppl-4301-7/art-60/par-1: 新租税特別措置法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1 - suppl-4301-7/art-60/par-1: 第五項から第七項まで → 租税特別措置法 第九条の三の二第六項 (Article 9-3-2, paragraph (6)), art-9-3-2/par-6 — https://japanlaw.org/en/special-taxation-measures-act/art-9-3-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-6 ## 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六号ホ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-6/sub-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-20261007T211206-593, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-594, 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