# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条の二 (Article 8-2) - 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: 第八条の二 (Article 8-2)（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等） — address `art-8-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-8-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-8-2 - 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. --- ### 第八条の二（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等） — Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc. caption: machine translation, not official art-8-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-2 · https://japanlaw.org/l/332AC0000000026/art-8-2 **第一項** 居住者又は恒久的施設を有する非居住者が平成二十八年一月一日以後に国内において支払を受けるべき剰余金の配当で次に掲げる受益権の収益の分配に係るもの（以下この条において「私募公社債等運用投資信託等の収益の分配に係る配当等」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、その支払を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-8-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1 With regard to dividends of surplus which a resident or a nonresident who has a permanent establishment is to receive in Japan on or after January 1, 2016, and which pertain to distributions of proceeds from the following beneficial rights (hereinafter referred to in this Article as "dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc."), notwithstanding the provisions of Article 22, Article 89, and Article 165 of the Income Tax Act, income tax is imposed by applying a tax rate of 15 percent to the amount to be received, separately from other income: machine translation, not official **一** 公社債等運用投資信託（その設定に係る受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたものを除く。）の受益権（第三十七条の十一第二項第一号に掲げる株式等に該当するものを除く。） art-8-2/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1/item-1 beneficial rights in a bond-based investment trust (excluding one for which the public offering of beneficial rights at its establishment was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph)) (excluding those falling under the shares, etc. listed in Article 37-11, paragraph (2), item (i)); machine translation, not official **二** 特定目的信託（その信託契約の締結時において資産の流動化に関する法律第二百二十四条に規定する原委託者（第八条の四第一項第五号、第八条の五第一項第六号、第九条の三第五号、第九条の三の二第一項第五号及び第三十七条の十一第二項第四号において「原委託者」という。）が有する社債的受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたものを除く。）の社債的受益権（第三十七条の十一第二項第一号に掲げる株式等に該当するものを除く。） art-8-2/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1/item-2 bond-type beneficial interests in a special purpose trust (excluding one for which the public offering of bond-type beneficial interests held at the time of conclusion of its trust contract by the original entrustor prescribed in Article 224 of the Act on the Securitization of Assets (referred to in Article 8-4, paragraph (1), item (v), Article 8-5, paragraph (1), item (vi), Article 9-3, item (v), Article 9-3-2, paragraph (1), item (v), and Article 37-11, paragraph (2), item (iv) as the "original entrustor") was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph)) (excluding those falling under the shares, etc. listed in Article 37-11, paragraph (2), item (i)). machine translation, not official **第二項** 前項の規定は、恒久的施設を有する非居住者が支払を受ける私募公社債等運用投資信託等の収益の分配に係る配当等で、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当しないものについては、適用しない。 art-8-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-2 The provisions of the preceding paragraph do not apply to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. which are received by a nonresident who has a permanent establishment and which do not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act. machine translation, not official **第三項** 非居住者、内国法人又は外国法人が平成二十八年一月一日以後に支払を受けるべき私募公社債等運用投資信託等の収益の分配に係る配当等（恒久的施設を有する非居住者が支払を受けるべきものにあつては、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当しないものに限る。）に対する同法第百七十条、第百七十五条又は第百七十九条の規定の適用については、これらの規定に規定する百分の二十の税率は、百分の十五の税率とする。 art-8-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-3 With regard to the application of the provisions of Article 170, Article 175, or Article 179 of the Income Tax Act to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. which a nonresident, a domestic corporation, or a foreign corporation is to receive on or after January 1, 2016 (for those to be received by a nonresident who has a permanent establishment, limited to those that do not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act), the tax rate of 20 percent prescribed in those provisions is to be a tax rate of 15 percent. machine translation, not official **第四項** 平成二十八年一月一日以後に支払を受けるべき私募公社債等運用投資信託等の収益の分配に係る配当等に対する所得税法第百八十二条又は第二百十三条の規定の適用については、これらの規定に規定する百分の二十の税率は、百分の十五の税率とする。 art-8-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-4 With regard to the application of the provisions of Article 182 or Article 213 of the Income Tax Act to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. to be received on or after January 1, 2016, the tax rate of 20 percent prescribed in those provisions is to be a tax rate of 15 percent. machine translation, not official **第五項** 私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける居住者又は恒久的施設を有する非居住者に対する第九条の六の三及び第九条の六の四の規定の適用については、第九条の六の三第三項及び第九条の六の四第三項中「剰余金の配当の」とあるのは、「剰余金の配当（第八条の二第一項の規定の適用を受けた同項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等を除く。以下この項において同じ。）の」とする。 art-8-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-5 With regard to the application of the provisions of Article 9-6-3 and Article 9-6-4 to a resident or a nonresident who has a permanent establishment who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc., the phrase "of a dividend of surplus" in Article 9-6-3, paragraph (3) and Article 9-6-4, paragraph (3) is deemed to be replaced with "of a dividend of surplus (excluding dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) to which the provisions of that paragraph have been applied; the same applies hereinafter in this paragraph)". machine translation, not official **第六項** 平成二十八年一月一日以後に支払を受けるべき私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける居住者又は非居住者及びその支払をする者並びに業務に関連して他人のために名義人として私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける者から当該私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける居住者又は非居住者及び当該名義人として当該私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける者については、所得税法第二百二十四条、第二百二十五条第一項及び第二百二十八条第一項のうち当該私募公社債等運用投資信託等の収益の分配に係る配当等に係る部分の規定は、適用しない。 art-8-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-6 The provisions of Article 224, Article 225, paragraph (1), and Article 228, paragraph (1) of the Income Tax Act, insofar as they pertain to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc., do not apply to a resident or a nonresident who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. to be received on or after January 1, 2016 and the person who makes that payment, or to a resident or a nonresident who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. from a person who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. as a nominee for another person in connection with the person's business, and the person who receives payment of the dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. as the nominee. machine translation, not official --- ## Cites - art-8-2/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-8-2/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-8-2/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-8-2/par-1: この条 → 租税特別措置法 第八条の二 (Article 8-2), art-8-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-2 · https://japanlaw.org/l/332AC0000000026/art-8-2 - art-8-2/par-1/item-1: 金融商品取引法第二条第三項 → e-Gov law 323AC0000000025, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-8-2/par-1/item-1: 同項第一号 → e-Gov law 323AC0000000025, 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — not held in this collection - art-8-2/par-1/item-1: 第三十七条の十一第二項第一号 → 租税特別措置法 第三十七条の十一第二項第一号 (Article 37-11, paragraph (2), item (i)), art-37-11/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-1 - art-8-2/par-1/item-2: 金融商品取引法第二条第三項 → e-Gov law 323AC0000000025, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-8-2/par-1/item-2: 同項第一号 → e-Gov law 323AC0000000025, 第二条第三項第一号 (Article 2, paragraph (3), item (i)), art-2/par-3/item-1 — not held in this collection - art-8-2/par-1/item-2: 第八条の四第一項第五号 → 租税特別措置法 第八条の四第一項第五号 (Article 8-4, paragraph (1), item (v)), art-8-4/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-5 - art-8-2/par-1/item-2: 第九条の三第五号 → 租税特別措置法 第九条の三第一項第五号 (Article 9-3, paragraph (1), item (v)), art-9-3/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-5 - art-8-2/par-1/item-2: 第三十七条の十一第二項第四号 → 租税特別措置法 第三十七条の十一第二項第四号 (Article 37-11, paragraph (2), item (iv)), art-37-11/par-2/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-4 - art-8-2/par-1/item-2: 第八条の五第一項第六号 → 租税特別措置法 第八条の五第一項第六号 (Article 8-5, paragraph (1), item (vi)), art-8-5/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-6 - art-8-2/par-1/item-2: 第三十七条の十一第二項第一号 → 租税特別措置法 第三十七条の十一第二項第一号 (Article 37-11, paragraph (2), item (i)), art-37-11/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-1 - art-8-2/par-1/item-2: 第九条の三の二第一項第五号 → 租税特別措置法 第九条の三の二第一項第五号 (Article 9-3-2, paragraph (1), item (v)), art-9-3-2/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1/item-5 - art-8-2/par-2: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1 - art-8-2/par-2: 前項 → 租税特別措置法 第八条の二第一項 (Article 8-2, paragraph (1)), art-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1 - art-8-2/par-3: 所得税法第百六十四条第一項第一号 → 所得税法 第百六十四条第一項第一号 (Article 164, paragraph (1), item (i)), art-164/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-164/par-1/item-1 - art-8-2/par-3: 同法第百七十条 → 所得税法 第百七十条 (Article 170), art-170 — https://japanlaw.org/ja/income-tax-act/art-170 · https://japanlaw.org/l/340AC0000000033/art-170 - art-8-2/par-3: 第百七十五条 → 所得税法 第百七十五条 (Article 175), art-175 — https://japanlaw.org/ja/income-tax-act/art-175 · https://japanlaw.org/l/340AC0000000033/art-175 - art-8-2/par-3: 第百七十九条 → 所得税法 第百七十九条 (Article 179), art-179 — https://japanlaw.org/ja/income-tax-act/art-179 · https://japanlaw.org/l/340AC0000000033/art-179 - art-8-2/par-4: 所得税法第百八十二条 → 所得税法 第百八十二条 (Article 182), art-182 — https://japanlaw.org/ja/income-tax-act/art-182 · https://japanlaw.org/l/340AC0000000033/art-182 - art-8-2/par-4: 第二百十三条 → 所得税法 第二百十三条 (Article 213), art-213 — https://japanlaw.org/ja/income-tax-act/art-213 · https://japanlaw.org/l/340AC0000000033/art-213 - art-8-2/par-5: 第九条の六の三 → 租税特別措置法 第九条の六の三 (Article 9-6-3), art-9-6-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-3 - art-8-2/par-5: 第九条の六の四第三項 → 租税特別措置法 第九条の六の四第三項 (Article 9-6-4, paragraph (3)), art-9-6-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-4/par-3 - art-8-2/par-5: 第九条の六の三第三項 → 租税特別措置法 第九条の六の三第三項 (Article 9-6-3, paragraph (3)), art-9-6-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-6-3/par-3 - art-8-2/par-5: 第八条の二第一項 → 租税特別措置法 第八条の二第一項 (Article 8-2, paragraph (1)), art-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1 - art-8-2/par-5: 第九条の六の四 → 租税特別措置法 第九条の六の四 (Article 9-6-4), art-9-6-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-6-4 · https://japanlaw.org/l/332AC0000000026/art-9-6-4 - art-8-2/par-6: 所得税法第二百二十四条 → 所得税法 第二百二十四条 (Article 224), art-224 — https://japanlaw.org/ja/income-tax-act/art-224 · https://japanlaw.org/l/340AC0000000033/art-224 - art-8-2/par-6: 第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - art-8-2/par-6: 第二百二十八条第一項 → 所得税法 第二百二十八条第一項 (Article 228, paragraph (1)), art-228/par-1 — https://japanlaw.org/ja/income-tax-act/art-228/par-1 · https://japanlaw.org/l/340AC0000000033/art-228/par-1 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第八条の二第一項（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1 - 租税特別措置法 第八条の二第二項（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-2 - 租税特別措置法 第八条の二第五項（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-5 - 租税特別措置法 第八条の三第一項（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-1 - 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 第八条の四第一項第五号（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-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-5 - 租税特別措置法 第八条の五第一項（確定申告を要しない配当所得等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1 - 租税特別措置法 第八条の五第一項第六号（確定申告を要しない配当所得等） — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-6 - 租税特別措置法 第九条第一項第一号（配当控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-1 - 租税特別措置法 第九条第一項第二号（配当控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-2 - 租税特別措置法 第九条の三第一項第五号（上場株式等の配当等に係る源泉徴収税率等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1/item-5 - 租税特別措置法 第九条の三の二第一項第五号（上場株式等の配当等に係る源泉徴収義務等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1/item-5 - 租税特別措置法 第九条の八第一項（非課税口座内の少額上場株式等に係る配当所得の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-8/par-1 - 租税特別措置法 第三十七条の十一第二項第四号（上場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-37-11/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-37-11/par-2/item-4 - 租税特別措置法 附則第五十七条第一項（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-57/par-1 --- ## 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-20261007T211206-009, 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