# 所得税法 / Income Tax Act — 第九十二条 (Article 92) - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": 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: 第九十二条 (Article 92)（配当控除） — address `art-92` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/art-92 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-92 - 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. --- ### 第九十二条（配当控除） — (Dividend Tax Credits) caption: Ministry of Justice translation — Japanese Law Translation Database System art-92 · https://japanlaw.org/ja/income-tax-act/art-92 · https://japanlaw.org/l/340AC0000000033/art-92 **第一項** 居住者が剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。以下この条において同じ。）、利益の配当（同項に規定する利益の配当をいう。以下この条において同じ。）、剰余金の分配（同項に規定する剰余金の分配をいう。以下この条において同じ。）、金銭の分配（同項に規定する金銭の分配をいう。以下この条において同じ。）又は証券投資信託の収益の分配（第九条第一項第十一号（元本の払戻しに係る収益の分配の非課税）に掲げるものを含まない。以下この条において同じ。）に係る配当所得（外国法人から受けるこれらの金額に係るもの（外国法人の国内にある営業所、事務所その他これらに準ずるものに信託された証券投資信託の収益の分配に係るものを除く。）を除く。以下この条において同じ。）を有する場合には、その居住者のその年分の所得税額（前節（税率）の規定による所得税の額をいう。以下この条において同じ。）から、次の各号に掲げる場合の区分に応じ当該各号に定める金額を控除する。 art-92/par-1 · https://japanlaw.org/ja/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1 If a Resident has dividend income arising from dividends of surplus (meaning dividends of surplus as prescribed in Article 24, paragraph (1) (Dividend Income); hereinafter the same applies in this Article), dividends of profits (meaning dividends of profits as prescribed in that paragraph; hereinafter the same applies in this Article), distributions of surplus (meaning distributions of surplus as prescribed in that paragraph; hereinafter the same applies in this Article), distributions of monies (meaning distributions of monies as prescribed in that paragraph; hereinafter the same applies in this Article), or distributions of proceeds from a Securities Investment Trust (other than as set forth in Article 9, paragraph (1), item (xi) (Nontaxability of Distributions of Proceeds Constituting a Return of Principal); hereinafter the same applies in this Article) (such dividend income excludes income from amounts received from a Foreign Corporation (other than income from a distribution of proceeds from a Securities Investment Trust established as a trust at a Foreign Corporation's business office, business establishment, or any other place equivalent thereto in Japan); hereinafter the same applies in this Article), the amount that each of the following items prescribes for the category of case set forth in the item is allowed as a credit against the Resident's amount of income tax (meaning the amount of income taxes under the preceding Section (Tax Rates); hereinafter the same applies in this Article) for the year: machine translation, not official **一** その年分の課税総所得金額が千万円以下である場合　次に掲げる配当所得の区分に応じそれぞれ次に定める金額の合計額 art-92/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-1 if the Resident's taxable gross income for the year is 10,000,000 yen or less: the sum total of the amounts that each of the following sub-items prescribes for the category of dividend income set forth in the sub-item: Ministry of Justice translation — Japanese Law Translation Database System **イ** 剰余金の配当、利益の配当、剰余金の分配及び金銭の分配（以下この項において「剰余金の配当等」という。）に係る配当所得　当該配当所得の金額に百分の十を乗じて計算した金額 art-92/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-1/sub-1 dividend income arising from dividends of surplus, dividends of profits, distributions of surplus, and distributions of monies (hereinafter referred to as "dividends of surplus and similar distributions" in this paragraph): the amount arrived at when that dividend income is multiplied by 10%; machine translation, not official **ロ** 証券投資信託の収益の分配に係る配当所得　当該配当所得の金額に百分の五を乗じて計算した金額 art-92/par-1/item-1/sub-2 · https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-1/sub-2 dividend income arising from a distribution of proceeds from a Securities Investment Trust:the amount arrived at when that dividend income is multiplied by 5%. Ministry of Justice translation — Japanese Law Translation Database System **二** その年分の課税総所得金額が千万円を超え、かつ、当該課税総所得金額から証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円以下である場合　次に掲げる配当所得の区分に応じそれぞれ次に定める金額の合計額 art-92/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-2 if the Resident's taxable gross income for the year exceeds 10,000,000 yen, and the amount arrived at when dividend income from a distribution of proceeds from a Securities Investment Trust is deducted from the amount of taxable gross income is 10,000,000 yen or less: the sum of the amounts that each of the following sub-items prescribes for the category of dividend income set forth in the sub-item: Ministry of Justice translation — Japanese Law Translation Database System **イ** 剰余金の配当等に係る配当所得　当該配当所得の金額に百分の十を乗じて計算した金額 art-92/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-2/sub-1 dividend income arising from dividends of surplus and similar sources:the amount arrived at when that dividend income is multiplied by 10%; Ministry of Justice translation — Japanese Law Translation Database System **ロ** 証券投資信託の収益の分配に係る配当所得　当該配当所得の金額のうち、当該課税総所得金額から千万円を控除した金額に相当する金額については百分の二・五を、その他の金額については百分の五をそれぞれ乗じて計算した金額の合計額 art-92/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-2/sub-2 dividend income arising from a distribution of proceeds from a Securities Investment Trust:the sum total of the product arrived at when the part of that dividend income that is equivalent to taxable gross income minus 10,000,000 yen is multiplied by 2.5%; plus the product arrived at when the rest of the dividend income is multiplied by 5%; Ministry of Justice translation — Japanese Law Translation Database System **三** 前二号に掲げる場合以外の場合　次に掲げる配当所得の区分に応じそれぞれ次に定める金額の合計額 art-92/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-3 in a case other than as set forth in the preceding two items: the sum of the amounts that each of the following sub-items prescribes for the category of dividend income set forth in the sub-item: Ministry of Justice translation — Japanese Law Translation Database System **イ** 剰余金の配当等に係る配当所得　当該配当所得の金額のうち、当該課税総所得金額から千万円とロに掲げる配当所得の金額との合計額を控除した金額に達するまでの金額については百分の五を、その他の金額については百分の十をそれぞれ乗じて計算した金額の合計額 art-92/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-3/sub-1 dividend income arising from dividends of surplus and similar sources:the sum total of the product arrived at when the part of that dividend income that is equivalent to taxable gross income minus 10,000,000 yen and minus the dividend income set forth in (b) is multiplied by 5%; plus the product arrived at when the rest of that dividend income is multiplied by 10%; Ministry of Justice translation — Japanese Law Translation Database System **ロ** 証券投資信託の収益の分配に係る配当所得　当該配当所得の金額に百分の二・五を乗じて計算した金額 art-92/par-1/item-3/sub-2 · https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-3/sub-2 dividend income arising from a distribution of proceeds from a Securities Investment Trust:the amount arrived at when that dividend income is multiplied by 2.5%. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定による控除をすべき金額は、課税総所得金額に係る所得税額、課税山林所得金額に係る所得税額又は課税退職所得金額に係る所得税額から順次控除する。この場合において、当該控除をすべき金額がその年分の所得税額をこえるときは、当該控除をすべき金額は、当該所得税額に相当する金額とする。 art-92/par-2 · https://japanlaw.org/ja/income-tax-act/art-92/par-2 · https://japanlaw.org/l/340AC0000000033/art-92/par-2 The amount allowed as a credit under the preceding paragraph is applied against the amount of income taxes imposed on taxable gross income, taxable timber income, and taxable retirement income, in that order. In such a case, if the amount allowed as a credit exceeds the amount of income taxes for the year, the amount allowed as a credit is equivalent to the amount of income taxes. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の規定による控除は、配当控除という。 art-92/par-3 · https://japanlaw.org/ja/income-tax-act/art-92/par-3 · https://japanlaw.org/l/340AC0000000033/art-92/par-3 A credit under the provisions of paragraph (1) is referred to as a dividend tax credit. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-92/par-1: 第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1 - art-92/par-1: この条 → 所得税法 第九十二条 (Article 92), art-92 — https://japanlaw.org/ja/income-tax-act/art-92 · https://japanlaw.org/l/340AC0000000033/art-92 - art-92/par-1: 第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-11 - art-92/par-1/item-1/sub-1: この項 → 所得税法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1 - art-92/par-1/item-3: 前二号 → 所得税法 第九十二条第一項第一号 (Article 92, paragraph (1), item (i)), art-92/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-1 - art-92/par-1/item-3: 前二号 → 所得税法 第九十二条第一項第二号 (Article 92, paragraph (1), item (ii)), art-92/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-2 - art-92/par-2: 前項 → 所得税法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1 - art-92/par-3: 第一項 → 所得税法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1 ## Cited by 31 provisions cite this one. No official source publishes this direction. - 所得税法 第九十二条第一項（配当控除） — https://japanlaw.org/ja/income-tax-act/art-92/par-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1 - 所得税法 第九十二条第一項第一号イ（配当控除） — https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-1/sub-1 - 所得税法 第九十二条第一項第三号（配当控除） — https://japanlaw.org/ja/income-tax-act/art-92/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-92/par-1/item-3 - 所得税法 第九十二条第二項（配当控除） — https://japanlaw.org/ja/income-tax-act/art-92/par-2 · https://japanlaw.org/l/340AC0000000033/art-92/par-2 - 所得税法 第九十二条第三項（配当控除） — https://japanlaw.org/ja/income-tax-act/art-92/par-3 · https://japanlaw.org/l/340AC0000000033/art-92/par-3 - 所得税法 第九十三条第三項（分配時調整外国税相当額控除） — https://japanlaw.org/ja/income-tax-act/art-93/par-3 · https://japanlaw.org/l/340AC0000000033/art-93/par-3 - 所得税法 第九十五条第一項（外国税額控除） — https://japanlaw.org/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1 - 所得税法 第九十五条第十四項（外国税額控除） — https://japanlaw.org/ja/income-tax-act/art-95/par-14 · https://japanlaw.org/l/340AC0000000033/art-95/par-14 - 所得税法 第百六十五条の五の三第一項（非居住者に係る分配時調整外国税相当額の控除） — https://japanlaw.org/ja/income-tax-act/art-165-5-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5-3/par-1 - 所得税法 第百六十五条の六第一項（非居住者に係る外国税額の控除） — https://japanlaw.org/ja/income-tax-act/art-165-6/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-6/par-1 - 所得税法 附則第四条第一項（配当控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3451-36/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3451-36/art-4/par-1 - 所得税法 附則第十五条第一項（配当控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4191-6/art-15/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4191-6/art-15/par-1 - 所得税法 附則第七条第三項第三号（外国税額控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4261-10/art-7/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-4261-10/art-7/par-3/item-3 - 租税特別措置法 第八条の四第一項（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1 - 租税特別措置法 第八条の四第三項第四号（上場株式等に係る配当所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-3/item-4 - 租税特別措置法 第九条第一項（配当控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1 - 租税特別措置法 第九条第二項（配当控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-9/par-2 - 租税特別措置法 第九条第三項（配当控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-9/par-3 - 租税特別措置法 第九条第四項（配当控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-4 - 租税特別措置法 第二十八条の四第五項第三号（土地の譲渡等に係る事業所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-28-4/par-5/item-3 · https://japanlaw.org/l/332AC0000000026/art-28-4/par-5/item-3 - 租税特別措置法 第三十一条第三項第四号（長期譲渡所得の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-31/par-3/item-4 · https://japanlaw.org/l/332AC0000000026/art-31/par-3/item-4 - 租税特別措置法 第三十七条の十第六項第六号（一般株式等に係る譲渡所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-6/item-6 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-6/item-6 - 租税特別措置法 第四十一条第三十八項（住宅借入金等を有する場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41/par-38 · https://japanlaw.org/l/332AC0000000026/art-41/par-38 - 租税特別措置法 第四十一条の三の三第四項（令和六年分における所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-3/par-4 - 租税特別措置法 第四十一条の十四第二項第五号（先物取引に係る雑所得等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-14/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-14/par-2/item-5 - 租税特別措置法 第四十一条の十八第四項（政治活動に関する寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18/par-4 - 租税特別措置法 第四十一条の十八の二第四項（認定特定非営利活動法人等に寄附をした場合の寄附金控除の特例又は所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-4 - 租税特別措置法 第四十一条の十八の三第三項（公益社団法人等に寄附をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-18-3/par-3 - 租税特別措置法 第四十一条の十九の二第四項（既存住宅の耐震改修をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19-2/par-4 - 租税特別措置法 第四十一条の十九の三第二十九項（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-3/par-29 · https://japanlaw.org/l/332AC0000000026/art-41-19-3/par-29 - 租税特別措置法 第四十一条の十九の四第十項（認定住宅等の新築等をした場合の所得税額の特別控除） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19-4/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-19-4/par-10 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-016, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-006, translated 2026-09-18 - This site's parser, version 211 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05