# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（上場株式等に係る配当所得等の課税の特例に関する経過措置） — address `suppl-5041-4/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-23 - 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. --- ### 第二十三条（上場株式等に係る配当所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income, etc. from Listed Shares, etc. caption: machine translation, not official suppl-5041-4/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-23 **第一項** 新租税特別措置法第八条の四第一項の規定は、同項の居住者又は恒久的施設を有する非居住者が令和五年十月一日以後に支払を受けるべき同項第一号に掲げる配当等について適用し、第十一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第八条の四第一項の居住者又は恒久的施設を有する非居住者が同日前に支払を受けるべき同項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-5041-4/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-23/par-1 The provisions of Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in item (i) of that paragraph that a resident or a nonresident having a permanent establishment referred to in that paragraph is to receive on or after October 1, 2023, and the provisions then in force continue to govern dividends, etc. listed in item (i) of that paragraph that a resident or a nonresident having a permanent establishment referred to in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 11 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") is to receive before that date. machine translation, not official **第二項** 新租税特別措置法第八条の四第九項から第十四項までの規定は、同条第九項の内国法人が令和五年十月一日以後に支払うべき同項の配当等について適用する。 suppl-5041-4/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-23/par-2 The provisions of Article 8-4, paragraphs (9) through (14) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. referred to in paragraph (9) of that Article that a domestic corporation referred to in that paragraph is to pay on or after October 1, 2023. machine translation, not official --- ## Cites - suppl-5041-4/art-23/par-1: 新租税特別措置法第八条の四第一項 → 租税特別措置法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1 - suppl-5041-4/art-23/par-1: 同項第一号 → 租税特別措置法 第八条の四第一項第一号 (Article 8-4, paragraph (1), item (i)), art-8-4/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-1 - suppl-5041-4/art-23/par-2: 新租税特別措置法第八条の四第九項から第十四項まで → 租税特別措置法 第八条の四第九項 (Article 8-4, paragraph (9)), art-8-4/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-9 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-9 - suppl-5041-4/art-23/par-2: 新租税特別措置法第八条の四第九項から第十四項まで → 租税特別措置法 第八条の四第十三項 (Article 8-4, paragraph (13)), art-8-4/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-13 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-13 - suppl-5041-4/art-23/par-2: 新租税特別措置法第八条の四第九項から第十四項まで → 租税特別措置法 第八条の四第十二項 (Article 8-4, paragraph (12)), art-8-4/par-12 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-12 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-12 - suppl-5041-4/art-23/par-2: 新租税特別措置法第八条の四第九項から第十四項まで → 租税特別措置法 第八条の四第十一項 (Article 8-4, paragraph (11)), art-8-4/par-11 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-11 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-11 - suppl-5041-4/art-23/par-2: 新租税特別措置法第八条の四第九項から第十四項まで → 租税特別措置法 第八条の四第十項 (Article 8-4, paragraph (10)), art-8-4/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-10 - suppl-5041-4/art-23/par-2: 新租税特別措置法第八条の四第九項から第十四項まで → 租税特別措置法 第八条の四第十四項 (Article 8-4, paragraph (14)), art-8-4/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-8-4/par-14 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-14 ## 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五号ロ（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5041-4/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5041-4/art-1/par-1/item-5/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-20261007T211206-635, 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