# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条の八 (Article 67-8) - 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: 第六十七条の八 (Article 67-8)（協同組合等が有する普通出資に係る受取配当等の益金不算入の特例） — address `art-67-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-67-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-67-8 - 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. --- ### 第六十七条の八（協同組合等が有する普通出資に係る受取配当等の益金不算入の特例） — Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. Pertaining to Ordinary Contributions Held by Cooperatives, etc. caption: machine translation, not official art-67-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-8 · https://japanlaw.org/l/332AC0000000026/art-67-8 **第一項** 協同組合等の各事業年度において、その有する連合会等（農林中央金庫その他の協同組合等であつてその会員又は組合員が法人税法別表第三の下欄に掲げる根拠法の規定により他の協同組合等及びこれに準ずる法人に限られているものをいう。）に対する出資（協同組織金融機関の優先出資に関する法律に規定する優先出資に該当するものを除く。以下この項において「普通出資」という。）につき支払を受ける配当等の額（法人税法第二十三条第一項に規定する配当等の額をいう。）がある場合には、同条の規定の適用については、当該普通出資は、同条第四項から第六項までの規定にかかわらず、これらの規定に規定する関連法人株式等、完全子法人株式等及び非支配目的株式等のいずれにも該当しないものとする。 art-67-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-8/par-1 Where, in any business year of a cooperative, etc., there is an amount of dividends and similar income (meaning the amount of dividends and similar income prescribed in Article 23, paragraph (1) of the Corporation Tax Act) received with respect to contributions held by it to a federation, etc. (meaning the Norinchukin Bank or any other cooperative, etc. whose members or partners are limited, pursuant to the provisions of the governing laws listed in the right-hand column of Appended Table 3 of the Corporation Tax Act, to other cooperatives, etc. and corporations equivalent thereto) (excluding those that fall under preferred equity investments prescribed in the Act on Preferred Equity Investment by Cooperative Structured Financial Institution; hereinafter referred to as "ordinary contributions" in this paragraph), then, with regard to the application of the provisions of that Article, those ordinary contributions are deemed not to fall under any of the shares, etc. of related corporations, the shares, etc. of wholly owned subsidiary corporations and the non-controlling-purpose shares, etc. prescribed in paragraphs (4) through (6) of that Article, notwithstanding those provisions. machine translation, not official **第二項** 前項の規定の適用に関し必要な事項は、政令で定める。 art-67-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-8/par-2 Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph. machine translation, not official --- ## Cites - art-67-8/par-1: 法人税法別表第三 → 法人税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/corporation-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000034/appdx-3 - art-67-8/par-1: 同条 → 法人税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/corporation-tax-act/art-23 · https://japanlaw.org/l/340AC0000000034/art-23 - art-67-8/par-1: 法人税法第二十三条第一項 → 法人税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 - art-67-8/par-1: 同条第四項から第六項まで → 法人税法 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-4 · https://japanlaw.org/l/340AC0000000034/art-23/par-4 - art-67-8/par-1: 同条第四項から第六項まで → 法人税法 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-5 · https://japanlaw.org/l/340AC0000000034/art-23/par-5 - art-67-8/par-1: 同条第四項から第六項まで → 法人税法 第二十三条第六項 (Article 23, paragraph (6)), art-23/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-6 · https://japanlaw.org/l/340AC0000000034/art-23/par-6 - art-67-8/par-1: この項 → 租税特別措置法 第六十七条の八第一項 (Article 67-8, paragraph (1)), art-67-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-8/par-1 - art-67-8/par-2: 前項 → 租税特別措置法 第六十七条の八第一項 (Article 67-8, paragraph (1)), art-67-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-8/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十七条の八第一項（協同組合等が有する普通出資に係る受取配当等の益金不算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-8/par-1 - 租税特別措置法 第六十七条の八第二項（協同組合等が有する普通出資に係る受取配当等の益金不算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-8/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-8/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-20261007T211206-163, 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