# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の九 (Article 41-9) - 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: 第四十一条の九 (Article 41-9)（懸賞金付預貯金等の懸賞金等の分離課税等） — address `art-41-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-9 - 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. --- ### 第四十一条の九（懸賞金付預貯金等の懸賞金等の分離課税等） — Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc. caption: machine translation, not official art-41-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-9 · https://japanlaw.org/l/332AC0000000026/art-41-9 **第一項** 個人が、国内において、預貯金、合同運用信託その他の政令で定めるもの（以下この項において「預貯金等」という。）に係る契約に基づき預入、信託その他の政令で定める行為（以下この項において「預入等」という。）がされた預貯金等（当該預入等がされた預貯金等に係る契約が一定の期間継続されることその他の政令で定める要件を満たすものに限る。）について、政令で定めるところにより、当該預貯金等を対象として行われるくじ引その他の方法により、支払若しくは交付を受け、又は受けるべき金品その他の経済上の利益（以下この条において「懸賞金付預貯金等の懸賞金等」という。）については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払若しくは交付を受け、又は受けるべき金額に対し百分の十五の税率を適用して所得税を課する。 art-41-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1 With regard to money, goods or other economic benefits (hereinafter referred to in this Article as "prize money, etc. on prize-linked deposits, etc.") that an individual receives or is to receive by payment or delivery in Japan by means of a drawing of lots or any other method conducted, pursuant to the provisions of Cabinet Order, with respect to deposits and similar savings in which a deposit, trust or any other act specified by Cabinet Order (hereinafter referred to in this paragraph as a "placement") has been made under a contract pertaining to deposits and savings, jointly managed trusts or any other things specified by Cabinet Order (hereinafter referred to in this paragraph as "deposits and similar savings") (limited to deposits and similar savings in which the placement has been made and for which the contract satisfies the requirements specified by Cabinet Order, such as the contract continuing for a certain period), notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax is imposed separately from other income, by applying a tax rate of 15 percent to the amount received or to be received by payment or delivery. machine translation, not official **第二項** 内国法人又は外国法人（所得税法別表第一に掲げる内国法人並びに第八条第一項に規定する金融機関及び同条第二項に規定する金融商品取引業者等を除く。次項及び第四項において同じ。）は、国内において支払若しくは交付を受け、又は受けるべき懸賞金付預貯金等の懸賞金等について所得税を納める義務があるものとし、その支払若しくは交付を受け、又は受けるべき金額について百分の十五の税率を適用して所得税を課する。 art-41-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-2 A domestic corporation or foreign corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act, a financial institution prescribed in Article 8, paragraph (1) and a financial instruments business operator, etc. prescribed in paragraph (2) of that Article; the same applies in the following paragraph and paragraph (4)) is liable to pay income tax with respect to prize money, etc. on prize-linked deposits, etc. that it receives or is to receive by payment or delivery in Japan, and income tax is imposed by applying a tax rate of 15 percent to the amount received or to be received by payment or delivery. machine translation, not official **第三項** 個人又は内国法人若しくは外国法人に対し国内において懸賞金付預貯金等の懸賞金等を支払い、若しくは交付し、又は与える者は、その支払若しくは交付をし、又は与える際、その支払若しくは交付をし、又は与える金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。 art-41-9/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-3 A person who pays, delivers or gives prize money, etc. on prize-linked deposits, etc. in Japan to an individual, or to a domestic corporation or foreign corporation, must, at the time of the payment, delivery or giving, collect income tax in the amount calculated by multiplying the amount paid, delivered or given by a tax rate of 15 percent, and pay it to the State no later than the tenth day of the month following the month that includes the day of the collection. machine translation, not official **第四項** 前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、懸賞金付預貯金等の懸賞金等の支払若しくは交付を受け、又は受けるべき者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の九第二項（懸賞金付預貯金等の懸賞金等の分離課税等）に規定する懸賞金付預貯金等の懸賞金等」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」とする。 art-41-9/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4 Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be income tax pertaining to withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes and the National Tax Collection Act apply. In this case, where the person who receives or is to receive by payment or delivery the prize money, etc. on prize-linked deposits, etc. is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to that domestic corporation or foreign corporation, the phrase "or prize money" in Article 68, paragraph (1) of that Act is deemed to be replaced with "or prize money, or prize money, etc. on prize-linked deposits, etc. prescribed in Article 41-9, paragraph (2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.)", the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation", and the phrase "of the Income Tax Act" in Article 144 of that Act is deemed to be replaced with "of the Income Tax Act or the Act on Special Measures Concerning Taxation". machine translation, not official **第五項** 前項に定めるもののほか、懸賞金付預貯金等の懸賞金等に係る所得税法第二百二十五条の規定の特例その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。 art-41-9/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-5 Beyond what is specified in the preceding paragraph, special provisions on Article 225 of the Income Tax Act pertaining to prize money, etc. on prize-linked deposits, etc. and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-41-9/par-1: 第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/ja/income-tax-act/art-165 · https://japanlaw.org/l/340AC0000000033/art-165 - art-41-9/par-1: 所得税法第二十二条 → 所得税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act/art-22 · https://japanlaw.org/l/340AC0000000033/art-22 - art-41-9/par-1: 第八十九条 → 所得税法 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/income-tax-act/art-89 · https://japanlaw.org/l/340AC0000000033/art-89 - art-41-9/par-1: この条 → 租税特別措置法 第四十一条の九 (Article 41-9), art-41-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9 · https://japanlaw.org/l/332AC0000000026/art-41-9 - art-41-9/par-1: この項 → 租税特別措置法 第四十一条の九第一項 (Article 41-9, paragraph (1)), art-41-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1 - art-41-9/par-2: 所得税法別表第一 → 所得税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act/appdx-1 · https://japanlaw.org/l/340AC0000000033/appdx-1 - art-41-9/par-2: 第四項 → 租税特別措置法 第四十一条の九第四項 (Article 41-9, paragraph (4)), art-41-9/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4 - art-41-9/par-2: 同条第二項 → 租税特別措置法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-8/par-2 - art-41-9/par-2: 第八条第一項 → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-8/par-1 - art-41-9/par-2: 次項 → 租税特別措置法 第四十一条の九第三項 (Article 41-9, paragraph (3)), art-41-9/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-3 - art-41-9/par-4: 所得税法第二条第一項第四十五号 → 所得税法 第二条第一項第四十五号 (Article 2, paragraph (1), item (xlv)), art-2/par-1/item-45 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-45 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-45 - art-41-9/par-4: 同法第百四十四条 → 法人税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/corporation-tax-act/art-144 · https://japanlaw.org/l/340AC0000000034/art-144 - art-41-9/par-4: 同法第六十八条第一項 → 法人税法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-68/par-1 · https://japanlaw.org/l/340AC0000000034/art-68/par-1 - art-41-9/par-4: 租税特別措置法第四十一条の九第二項 → 租税特別措置法 第四十一条の九第二項 (Article 41-9, paragraph (2)), art-41-9/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-2 - art-41-9/par-4: 前項 → 租税特別措置法 第四十一条の九第三項 (Article 41-9, paragraph (3)), art-41-9/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-3 - art-41-9/par-5: 所得税法第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/ja/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225 - art-41-9/par-5: 前項 → 租税特別措置法 第四十一条の九第四項 (Article 41-9, paragraph (4)), art-41-9/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4 - art-41-9/par-5: 第一項から第三項まで → 租税特別措置法 第四十一条の九第二項 (Article 41-9, paragraph (2)), art-41-9/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-2 - art-41-9/par-5: 第一項から第三項まで → 租税特別措置法 第四十一条の九第一項 (Article 41-9, paragraph (1)), art-41-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1 - art-41-9/par-5: 第一項から第三項まで → 租税特別措置法 第四十一条の九第三項 (Article 41-9, paragraph (3)), art-41-9/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十条第一項第四号ロ（基準所得税額） — https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-4/sub-2 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-4/sub-2 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十条第一項第五号ロ（基準所得税額） — https://japanlaw.org/ja/reconstruction-funding-act/art-10/par-1/item-5/sub-2 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-5/sub-2 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十八条第一項（源泉徴収義務等） — https://japanlaw.org/ja/reconstruction-funding-act/art-28/par-1 · https://japanlaw.org/l/423AC0000000117/art-28/par-1 - 租税特別措置法 第四十一条の九第一項（懸賞金付預貯金等の懸賞金等の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1 - 租税特別措置法 第四十一条の九第二項（懸賞金付預貯金等の懸賞金等の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-2 - 租税特別措置法 第四十一条の九第四項（懸賞金付預貯金等の懸賞金等の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-4 - 租税特別措置法 第四十一条の九第五項（懸賞金付預貯金等の懸賞金等の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-5 --- ## 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-20261007T211206-084, 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