# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条の五 (Article 8-5)

- 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: 第八条の五 (Article 8-5)（確定申告を要しない配当所得等） — address `art-8-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-8-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-8-5
- 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
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They are never merged and never substituted for one another.

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### 第八条の五（確定申告を要しない配当所得等） — Dividend Income, etc. for Which No Final Return Is Required
<sup>caption: machine translation, not official</sup>
<sup>art-8-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5 · https://japanlaw.org/l/332AC0000000026/art-8-5</sup>

  **第一項**  平成二十八年一月一日以後に支払を受けるべき所得税法第二十三条第一項に規定する利子等（第三条第一項に規定する一般利子等その他の政令で定めるものを除く。以下この条において「利子等」という。）又は同法第二十四条第一項に規定する配当等（第八条の二第一項各号に掲げる受益権の収益の分配その他の政令で定めるものを除く。以下この条において「配当等」という。）で次に掲げるものを有する居住者又は恒久的施設を有する非居住者は、同年以後の各年分の所得税については、同法第百二十条、第百二十三条若しくは第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）に規定する総所得金額、配当控除の額若しくは純損失の金額若しくは同法第百二十一条第一項（同法第百六十六条において準用する場合を含む。）に規定する給与所得及び退職所得以外の所得金額若しくは同法第百二十一条第三項（同法第百六十六条において準用する場合を含む。）に規定する公的年金等に係る雑所得以外の所得金額又は前条第一項に規定する上場株式等に係る配当所得等の金額の計算上当該利子等に係る利子所得の金額又は配当等に係る配当所得の金額を除外し、かつ、同法第九十三条第一項又は第百六十五条の五の三第一項に規定する分配時調整外国税相当額（以下この項及び次項において「分配時調整外国税相当額」という。）の計算上当該利子等又は配当等に係る分配時調整外国税相当額を除外したところにより、同法第九十三条第一項、第百二十条から第百二十七条まで（これらの規定を同法第百六十六条において準用する場合を含む。）及び第百六十五条の五の三第一項の規定並びに第三十七条の十二の二第九項（第三十七条の十三の三第十項において準用する場合を含む。）において準用する同法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定を適用することができる。
  <sup>art-8-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1</sup>
  A resident or a nonresident who has a permanent establishment who has interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding general interest and similar income prescribed in Article 3, paragraph (1) and others specified by Cabinet Order; hereinafter referred to in this Article as "interest and similar income") or dividends and similar income prescribed in Article 24, paragraph (1) of that Act (excluding distributions of proceeds from the beneficial rights listed in the items of Article 8-2, paragraph (1) and others specified by Cabinet Order; hereinafter referred to in this Article as "dividends and similar income") which are to be received on or after January 1, 2016 and which are listed in the following items may, with respect to income tax for each year from that year onward, apply the provisions of Article 93, paragraph (1), Articles 120 through 127 (including as applied mutatis mutandis pursuant to Article 166 of that Act), and Article 165-5-3, paragraph (1) of that Act, and the provisions of Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)), by excluding the amount of interest income pertaining to the interest and similar income or the amount of dividend income pertaining to the dividends and similar income in calculating the amount of gross income, the amount of dividend tax credit, or the amount of net losses prescribed in Article 120, Article 123, or Article 127 of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the amount of income other than employment income and retirement income prescribed in Article 121, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the amount of income other than miscellaneous income from public pensions, etc. prescribed in Article 121, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or the amount of dividend income, etc. on listed shares, etc. prescribed in paragraph (1) of the preceding Article, and by excluding the amount equivalent to the foreign tax adjusted at distribution pertaining to the interest and similar income or dividends and similar income in calculating the amount equivalent to the foreign tax adjusted at distribution prescribed in Article 93, paragraph (1) or Article 165-5-3, paragraph (1) of that Act (hereinafter referred to in this paragraph and the following paragraph as the "amount equivalent to the foreign tax adjusted at distribution"):
  <sup>machine translation, not official</sup>

    **一**  内国法人から支払を受ける配当等（次号から第六号までに掲げるものを除く。）で、当該内国法人から一回に支払を受けるべき金額が、十万円に配当計算期間（当該配当等の直前に当該内国法人から支払がされた配当等の支払に係る基準日の翌日から当該内国法人から支払がされる当該配当等の支払に係る基準日までの期間をいう。）の月数を乗じてこれを十二で除して計算した金額以下であるもの
    <sup>art-8-5/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-1</sup>
    dividends and similar income received from a domestic corporation (excluding those listed in the following item through item (vi)), where the amount to be received from the domestic corporation in a single payment is the amount calculated by multiplying 100,000 yen by the number of months in the dividend calculation period (meaning the period from the day following the record date for the payment of the dividends and similar income paid by the domestic corporation immediately before those dividends and similar income, to the record date for the payment of those dividends and similar income paid by the domestic corporation) and dividing the product by 12, or less;
    <sup>machine translation, not official</sup>

    **二**  国若しくは地方公共団体又はその他の内国法人（第七号において「内国法人等」という。）から支払を受ける前条第一項第一号に掲げる利子等又は配当等
    <sup>art-8-5/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-2</sup>
    interest and similar income or dividends and similar income listed in paragraph (1), item (i) of the preceding Article which are received from the State, a local government, or any other domestic corporation (referred to in item (vii) as a "domestic corporation, etc.");
    <sup>machine translation, not official</sup>

    **三**  内国法人から支払を受ける投資信託でその設定に係る受益権の募集が前条第一項第二号に規定する公募により行われたもの（特定株式投資信託を除く。）の収益の分配
    <sup>art-8-5/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-3</sup>
    distributions of proceeds from an investment trust received from a domestic corporation, for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in paragraph (1), item (ii) of the preceding Article (excluding a specified stock investment trust);
    <sup>machine translation, not official</sup>

    **四**  特定投資法人（前条第一項第三号に規定する特定投資法人をいう。）から支払を受ける投資口の配当等
    <sup>art-8-5/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-4</sup>
    dividends and similar income on investment units received from a specified investment corporation (meaning a specified investment corporation as prescribed in paragraph (1), item (iii) of the preceding Article);
    <sup>machine translation, not official</sup>

    **五**  特定受益証券発行信託（その信託契約の締結時において委託者が取得する受益権の募集が前条第一項第四号に規定する公募により行われたものに限る。）の収益の分配
    <sup>art-8-5/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-5</sup>
    distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in paragraph (1), item (iv) of the preceding Article);
    <sup>machine translation, not official</sup>

    **六**  内国法人から支払を受ける特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
    <sup>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</sup>
    dividends of surplus on bond-type beneficial interests in a special purpose trust received from a domestic corporation (limited to a special purpose trust for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii));
    <sup>machine translation, not official</sup>

    **七**  内国法人等から支払を受ける第三条第一項第一号に規定する特定公社債の利子
    <sup>art-8-5/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-7</sup>
    interest on specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i) which is received from a domestic corporation, etc.
    <sup>machine translation, not official</sup>

  **第二項**  前項に規定する居住者又は非居住者の平成二十八年以後の各年分の所得税について国税通則法第二十五条の規定による決定（当該決定に係る同法第二十四条又は第二十六条の規定による更正を含む。）をする場合におけるこれらの規定の適用については、同項の規定に該当する利子所得の金額、同項の規定に該当する配当所得の金額及びこれに係る配当控除の額並びに同項の規定に該当する分配時調整外国税相当額は、これらの条に規定する課税標準等及び税額等には含まれないものとする。
  <sup>art-8-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-2</sup>
  Where a determination under the provisions of Article 25 of the Act on General Rules for National Taxes (including a reassessment under the provisions of Article 24 or Article 26 of that Act pertaining to the determination) is made with respect to income tax for each year from 2016 onward of a resident or a nonresident prescribed in the preceding paragraph, with regard to the application of those provisions, the amount of interest income falling under the provisions of that paragraph, the amount of dividend income falling under the provisions of that paragraph and the amount of dividend tax credit pertaining thereto, and the amount equivalent to the foreign tax adjusted at distribution falling under the provisions of that paragraph are not to be included in the tax base, etc. or the amount of tax, etc. prescribed in those Articles.
  <sup>machine translation, not official</sup>

  **第三項**  第一項第一号の月数は、暦に従つて計算し、十二月を超えるときは十二月とし、一月に満たない端数を生じたときはこれを一月とする。
  <sup>art-8-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-3</sup>
  The number of months referred to in paragraph (1), item (i) is calculated in accordance with the calendar; where it exceeds 12 months, it is to be 12 months, and where it includes a fraction of less than one month, the fraction is to be counted as one month.
  <sup>machine translation, not official</sup>

  **第四項**  第一項の居住者又は恒久的施設を有する非居住者が有する同項各号に掲げる利子等又は配当等についての同項の規定の適用は、その一回に支払を受けるべき利子等の額又は配当等の額ごとに行うことができる。
  <sup>art-8-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-4</sup>
  The provisions of paragraph (1) may be applied to the interest and similar income or dividends and similar income listed in the items of that paragraph held by a resident or a nonresident who has a permanent establishment referred to in that paragraph, separately for each amount of interest and similar income or each amount of dividends and similar income to be received in a single payment.
  <sup>machine translation, not official</sup>

  **第五項**  第一項各号に掲げる利子等又は配当等のうち政令で定めるものに係る所得税法第二百二十四条、第二百二十五条及び第二百二十八条の規定の特例については、政令で定める。
  <sup>art-8-5/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-5</sup>
  Special provisions of Article 224, Article 225, and Article 228 of the Income Tax Act pertaining to the interest and similar income or dividends and similar income listed in the items of paragraph (1) that are specified by Cabinet Order are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

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## Cites
- art-8-5/par-1: 同法第百二十条 → 所得税法 第百二十条 (Article 120), art-120 — https://japanlaw.org/ja/income-tax-act/art-120 · https://japanlaw.org/l/340AC0000000033/art-120
- art-8-5/par-1: 第百二十条から第百二十七条まで → 所得税法 第百二十一条 (Article 121), art-121 — https://japanlaw.org/ja/income-tax-act/art-121 · https://japanlaw.org/l/340AC0000000033/art-121
- art-8-5/par-1: 同法第百二十一条第一項 → 所得税法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/ja/income-tax-act/art-121/par-1 · https://japanlaw.org/l/340AC0000000033/art-121/par-1
- art-8-5/par-1: 同法第百二十一条第三項 → 所得税法 第百二十一条第三項 (Article 121, paragraph (3)), art-121/par-3 — https://japanlaw.org/ja/income-tax-act/art-121/par-3 · https://japanlaw.org/l/340AC0000000033/art-121/par-3
- art-8-5/par-1: 第百二十条から第百二十七条まで → 所得税法 第百二十二条 (Article 122), art-122 — https://japanlaw.org/ja/income-tax-act/art-122 · https://japanlaw.org/l/340AC0000000033/art-122
- art-8-5/par-1: 第百二十三条 → 所得税法 第百二十三条 (Article 123), art-123 — https://japanlaw.org/ja/income-tax-act/art-123 · https://japanlaw.org/l/340AC0000000033/art-123
- art-8-5/par-1: 同法第百二十三条第一項 → 所得税法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/income-tax-act/art-123/par-1 · https://japanlaw.org/l/340AC0000000033/art-123/par-1
- art-8-5/par-1: 第百二十条から第百二十七条まで → 所得税法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/income-tax-act/art-124 · https://japanlaw.org/l/340AC0000000033/art-124
- art-8-5/par-1: 第百二十条から第百二十七条まで → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act/art-125 · https://japanlaw.org/l/340AC0000000033/art-125
- art-8-5/par-1: 第百二十条から第百二十七条まで → 所得税法 第百二十六条 (Article 126), art-126 — https://japanlaw.org/ja/income-tax-act/art-126 · https://japanlaw.org/l/340AC0000000033/art-126
- art-8-5/par-1: 第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127
- art-8-5/par-1: 第百六十五条の五の三第一項 → 所得税法 第百六十五条の五の三第一項 (Article 165-5-3, paragraph (1)), art-165-5-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-165-5-3/par-1 · https://japanlaw.org/l/340AC0000000033/art-165-5-3/par-1
- art-8-5/par-1: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-8-5/par-1: 所得税法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/art-23/par-1
- art-8-5/par-1: 同法第二十四条第一項 → 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-8-5/par-1: 第三条第一項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1
- art-8-5/par-1: この条 → 租税特別措置法 第八条の五 (Article 8-5), art-8-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5 · https://japanlaw.org/l/332AC0000000026/art-8-5
- art-8-5/par-1: 前条第一項 → 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/ja/special-taxation-measures-act/art-8-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1
- art-8-5/par-1: 次項 → 租税特別措置法 第八条の五第二項 (Article 8-5, paragraph (2)), art-8-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-2
- art-8-5/par-1: 第三十七条の十二の二第九項 → 租税特別措置法 第三十七条の十二の二第九項 (Article 37-12-2, paragraph (9)), art-37-12-2/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-12-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-12-2/par-9
- art-8-5/par-1: 第三十七条の十三の三第十項 → 租税特別措置法 第三十七条の十三の三第十項 (Article 37-13-3, paragraph (10)), art-37-13-3/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-13-3/par-10
- art-8-5/par-1: この項 → 租税特別措置法 第八条の五第一項 (Article 8-5, paragraph (1)), art-8-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1
- art-8-5/par-1: 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-8-5/par-1: 同法第九十三条第一項 → 所得税法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act/art-93/par-1 · https://japanlaw.org/l/340AC0000000033/art-93/par-1
- art-8-5/par-1/item-1: 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-8-5/par-1/item-1: 次号 → 租税特別措置法 第八条の五第一項第二号 (Article 8-5, paragraph (1), item (ii)), art-8-5/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-2
- art-8-5/par-1/item-2: 前条第一項第一号 → 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/ja/special-taxation-measures-act/art-8-4/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-1
- art-8-5/par-1/item-2: 第七号 → 租税特別措置法 第八条の五第一項第七号 (Article 8-5, paragraph (1), item (vii)), art-8-5/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-7
- art-8-5/par-1/item-3: 前条第一項第二号 → 租税特別措置法 第八条の四第一項第二号 (Article 8-4, paragraph (1), item (ii)), art-8-4/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-2
- art-8-5/par-1/item-4: 前条第一項第三号 → 租税特別措置法 第八条の四第一項第三号 (Article 8-4, paragraph (1), item (iii)), art-8-4/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-3
- art-8-5/par-1/item-5: 前条第一項第四号 → 租税特別措置法 第八条の四第一項第四号 (Article 8-4, paragraph (1), item (iv)), art-8-4/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-4
- art-8-5/par-1/item-6: 第八条の二第一項第二号 → 租税特別措置法 第八条の二第一項第二号 (Article 8-2, paragraph (1), item (ii)), 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
- art-8-5/par-1/item-7: 第三条第一項第一号 → 租税特別措置法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-1
- art-8-5/par-2: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-8-5/par-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-8-5/par-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-8-5/par-2: 前項 → 租税特別措置法 第八条の五第一項 (Article 8-5, paragraph (1)), art-8-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1
- art-8-5/par-3: 第一項第一号 → 租税特別措置法 第八条の五第一項第一号 (Article 8-5, paragraph (1), item (i)), art-8-5/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-1
- art-8-5/par-4: 第一項 → 租税特別措置法 第八条の五第一項 (Article 8-5, paragraph (1)), art-8-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1
- art-8-5/par-5: 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-8-5/par-5: 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-8-5/par-5: 第二百二十八条 → 所得税法 第二百二十八条 (Article 228), art-228 — https://japanlaw.org/ja/income-tax-act/art-228 · https://japanlaw.org/l/340AC0000000033/art-228
- art-8-5/par-5: 第一項 → 租税特別措置法 第八条の五第一項 (Article 8-5, paragraph (1)), art-8-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1

## Cited by

28 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 第二十八条第四項（源泉徴収義務等） — https://japanlaw.org/ja/reconstruction-funding-act/art-28/par-4 · https://japanlaw.org/l/423AC0000000117/art-28/par-4
- 租税特別措置法 第三条の三第七項（国外で発行された公社債等の利子所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-7
- 租税特別措置法 第三条の三第七項第一号（国外で発行された公社債等の利子所得の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-7/item-1
- 租税特別措置法 第五条の二第六項（振替国債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-6
- 租税特別措置法 第六条第六項（民間国外債等の利子の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/art-6/par-6
- 租税特別措置法 第八条の二第一項第二号（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/item-2 · https://japanlaw.org/l/332AC0000000026/art-8-2/par-1/item-2
- 租税特別措置法 第八条の三第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-6
- 租税特別措置法 第八条の三第六項第一号（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-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-6/item-1
- 租税特別措置法 第八条の四第一項第一号（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-1 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-1
- 租税特別措置法 第八条の四第一項第四号（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-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-8-4/par-1/item-4
- 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一号（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-1 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-1
- 租税特別措置法 第八条の五第一項第二号（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-2 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-1/item-2
- 租税特別措置法 第八条の五第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-2
- 租税特別措置法 第八条の五第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-3
- 租税特別措置法 第八条の五第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-4
- 租税特別措置法 第八条の五第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-8-5/par-5
- 租税特別措置法 第九条の二第五項（国外で発行された株式の配当所得の源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-5
- 租税特別措置法 第九条の二第五項第一号（国外で発行された株式の配当所得の源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-5/item-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-5/item-1
- 租税特別措置法 第九条の三の二第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-6
- 租税特別措置法 第九条の三の二第八項（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-8 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-8
- 租税特別措置法 第九条の九第三項（未成年者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-9-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-9/par-3
- 租税特別措置法 第三十七条の十一の六第九項（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-9
- 租税特別措置法 第三十七条の十一の六第十項（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-6/par-10 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-10
- 租税特別措置法 第四十一条の十九第二項第一号（特定の基準所得金額の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-1
- 租税特別措置法 第四十一条の十九第二項第二号（特定の基準所得金額の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-2/item-2
- 租税特別措置法 第四十一条の十九第四項（特定の基準所得金額の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-19/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-19/par-4
- 租税特別措置法 附則第五十九条第一項（確定申告を要しない配当所得等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-59/par-1

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## 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-20261007T211206-011, 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