# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条 (Supplementary Provisions, Article 66) - 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: 第六十六条 (Supplementary Provisions, Article 66)（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置） — address `suppl-5021-8/art-66` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-66 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-66 - 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. --- ### 第六十六条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account caption: machine translation, not official suppl-5021-8/art-66 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-66 **第一項** 新租税特別措置法第三十七条の十一の六第二項の規定は、施行日以後に行う同項に規定する源泉徴収選択口座内配当等受入開始届出書の提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十一の六第二項に規定する源泉徴収選択口座内配当等受入開始届出書の提出については、なお従前の例による。 suppl-5021-8/art-66/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-66/par-1 The provisions of Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the submission of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph made on or after the Effective Date, and the provisions then in force continue to govern the submission of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation made before the Effective Date. machine translation, not official **第二項** 旧租税特別措置法第三十七条の十一の六第二項の居住者又は恒久的施設を有する非居住者が施行日前に行った同項後段において準用する旧租税特別措置法第三十七条の十一の四第五項に規定する電磁的方法による提供については、なお従前の例による。 suppl-5021-8/art-66/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5021-8/art-66/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-66/par-2 The provisions then in force continue to govern the provision by electronic or magnetic means prescribed in Article 37-11-4, paragraph (5) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to the second sentence of Article 37-11-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident who has a permanent establishment referred to in that paragraph made before the Effective Date. machine translation, not official --- ## Cites - suppl-5021-8/art-66/par-1: 新租税特別措置法第三十七条の十一の六第二項 → 租税特別措置法 第三十七条の十一の六第二項 (Article 37-11-6, paragraph (2)), art-37-11-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-37-11-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-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-20261007T211206-614, 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