# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条 (Article 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: 第九条 (Article 9)（配当控除の特例） — address `art-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-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-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.

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### 第九条（配当控除の特例） — Special Provisions on Dividend Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>art-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-9 · https://japanlaw.org/l/332AC0000000026/art-9</sup>

  **第一項**  個人の各年分の総所得金額のうちに次に掲げる配当等（所得税法第二十四条第一項に規定する配当等をいう。以下この条において同じ。）に係る配当所得がある場合には、当該配当所得については、同法第九十二条第一項の規定は、適用しない。
  <sup>art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1</sup>
  Where an individual's amount of gross income for each year includes dividend income pertaining to the following dividends and similar income (meaning dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this Article), the provisions of Article 92, paragraph (1) of that Act do not apply to that dividend income:
  <sup>machine translation, not official</sup>

    **一**  第八条の二第一項の規定の適用を受ける同項各号に掲げる受益権（投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託（次号において「外国投資信託」という。）の受益権を除く。）の収益の分配に係る配当等
    <sup>art-9/par-1/item-1 · 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</sup>
    dividends and similar income pertaining to distributions of proceeds from the beneficial rights listed in the items of Article 8-2, paragraph (1) to which the provisions of that paragraph apply (excluding beneficial interests in a foreign investment trust as prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations (referred to in the following item as a "foreign investment trust"));
    <sup>machine translation, not official</sup>

    **二**  第八条の三第一項の規定の適用を受ける同項に規定する国外私募公社債等運用投資信託等の配当等（第八条の二第一項第一号に掲げる受益権（外国投資信託の受益権に限る。）の収益の分配に係るものを除く。）
    <sup>art-9/par-1/item-2 · 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</sup>
    dividends and similar income on foreign privately placed bond-based investment trusts, etc. prescribed in Article 8-3, paragraph (1) to which the provisions of that paragraph apply (excluding those pertaining to distributions of proceeds from the beneficial rights listed in Article 8-2, paragraph (1), item (i) (limited to beneficial interests in a foreign investment trust));
    <sup>machine translation, not official</sup>

    **三**  特定株式投資信託のうちその信託財産を外国株価指数（外国法人の株式についての株価指数として政令で定めるものをいう。）に採用されている銘柄の外国法人の株式に投資を行うもの（第三項において「外国株価指数連動型特定株式投資信託」という。）の収益の分配に係る配当等
    <sup>art-9/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-3</sup>
    dividends and similar income pertaining to distributions of proceeds from a specified stock investment trust that invests its trust property in shares of foreign corporations included in a foreign stock index (meaning a stock index for shares of foreign corporations which is specified by Cabinet Order) (referred to in paragraph (3) as a "specified stock investment trust linked to a foreign stock index");
    <sup>machine translation, not official</sup>

    **四**  外貨建等証券投資信託（証券投資信託のうちその信託財産を主として外貨建資産（外国通貨で表示される株式、債券、その他の資産をいう。以下この号において同じ。）又は主として株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を除く。以下この号において同じ。）以外の資産に運用する証券投資信託として政令で定めるものをいう。第四項において同じ。）のうち特に外貨建資産又は株式以外の資産への運用割合が高い証券投資信託として政令で定めるもの（同項において「特定外貨建等証券投資信託」という。）の収益の分配に係る配当等（前三号に掲げるものを除く。）
    <sup>art-9/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-4</sup>
    dividends and similar income pertaining to distributions of proceeds from a foreign-currency, etc. securities investment trust (meaning a securities investment trust specified by Cabinet Order as one that invests its trust property mainly in foreign-currency assets (meaning shares, bonds, and other assets denominated in a foreign currency; hereinafter the same applies in this item) or mainly in assets other than shares (excluding investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this item); the same applies in paragraph (4)) which is specified by Cabinet Order as a securities investment trust with a particularly high ratio of investment in foreign-currency assets or in assets other than shares (referred to in that paragraph as a "specified securities investment trust in foreign currency assets, etc.") (excluding those listed in the preceding three items);
    <sup>machine translation, not official</sup>

    **五**  次に掲げる信託から支払を受けるべき配当等（第一号又は第二号に掲げるものを除く。）
    <sup>art-9/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-5</sup>
    dividends and similar income to be received from any of the following trusts (excluding those listed in item (i) or item (ii)):
    <sup>machine translation, not official</sup>

      **イ**  投資信託及び投資法人に関する法律第二条第三項に規定する投資信託のうち、法人課税信託に該当するもの（その設定に係る受益権の募集が機関投資家私募（同法第四条第二項第十二号に規定する適格機関投資家私募のうち財務省令で定める者のみを相手方として行うものをいう。以下この号において同じ。）により行われたもののうち、その募集が主として国内において行われ、かつ、投資信託約款（同法第四条第一項に規定する委託者指図型投資信託約款又は同法第四十九条第一項に規定する委託者非指図型投資信託約款をいう。）にその募集が機関投資家私募である旨の記載がなされて行われたものに限る。）
      <sup>art-9/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-5/sub-1</sup>
      an investment trust as prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations which falls under a trust subject to corporate taxation (limited to one for which the public offering of beneficial rights at its establishment was conducted through a private placement to institutional investors (meaning a private placement to qualified institutional investors as prescribed in Article 4, paragraph (2), item (xii) of that Act which is conducted only with persons specified by Order of the Ministry of Finance as counterparties; hereinafter the same applies in this item), where the public offering was conducted mainly in Japan and was conducted with a statement in the investment trust agreement (meaning the trust agreement for an investment trust with instructions from the settlor as prescribed in Article 4, paragraph (1) of that Act or the trust agreement for an investment trust without instructions from the settlor as prescribed in Article 49, paragraph (1) of that Act) to the effect that the public offering is a private placement to institutional investors);
      <sup>machine translation, not official</sup>

      **ロ**  特定目的信託
      <sup>art-9/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-5/sub-2</sup>
      a special purpose trust;
      <sup>machine translation, not official</sup>

    **六**  特定目的会社（資産の流動化に関する法律第二条第三項に規定する特定目的会社をいう。第九条の三の二第三項第二号において同じ。）から支払を受けるべき配当等
    <sup>art-9/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-6</sup>
    dividends and similar income to be received from a specific purpose company (meaning a specific purpose company as prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets; the same applies in Article 9-3-2, paragraph (3), item (ii));
    <sup>machine translation, not official</sup>

    **七**  投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人から支払を受けるべき配当等
    <sup>art-9/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-7</sup>
    dividends and similar income to be received from an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations.
    <sup>machine translation, not official</sup>

  **第二項**  前項の規定の適用がある場合において、同項各号に掲げる配当等以外の配当等に係る配当所得があるときにおける所得税法第九十二条第一項の規定の適用については、同項中「ものを除く。）」とあるのは、「ものを除く。）及び租税特別措置法第九条第一項各号（配当控除の特例）に掲げる配当等に係るもの」と読み替えるものとする。
  <sup>art-9/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-2 · https://japanlaw.org/l/332AC0000000026/art-9/par-2</sup>
  Where the provisions of the preceding paragraph apply and there is dividend income pertaining to dividends and similar income other than the dividends and similar income listed in the items of that paragraph, with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act, the phrase "excluding those)" in that paragraph is deemed to be replaced with "excluding those) and those pertaining to the dividends and similar income listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Dividend Tax Credit)".
  <sup>machine translation, not official</sup>

  **第三項**  個人の各年分の総所得金額のうちに特定株式投資信託（外国株価指数連動型特定株式投資信託を除く。）の収益の分配に係る配当所得がある場合には、当該個人に対する所得税法第九十二条第一項の規定の適用については、同項第一号イ中「及び金銭の分配」とあるのは「、金銭の分配及び租税特別措置法第三条の二（利子所得等に係る支払調書の特例）に規定する特定株式投資信託（以下この項において「特定株式投資信託」という。）の収益の分配」と、同号ロ中「証券投資信託」とあるのは「特定株式投資信託以外の証券投資信託」と、同項第二号及び第三号中「証券投資信託」とあるのは「特定株式投資信託以外の証券投資信託」とする。
  <sup>art-9/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-9/par-3</sup>
  Where an individual's amount of gross income for each year includes dividend income pertaining to distributions of proceeds from a specified stock investment trust (excluding a specified stock investment trust linked to a foreign stock index), with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act to the individual, the phrase "and distributions of monies" in item (i), (a) of that paragraph is deemed to be replaced with ", distributions of monies, and distributions of proceeds from a specified stock investment trust prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation (Special Provisions on Payment Reports on Interest Income, etc.) (hereinafter referred to in this paragraph as a "specified stock investment trust")", the phrase "securities investment trust" in item (i), (b) of that paragraph is deemed to be replaced with "securities investment trust other than a specified stock investment trust", and the phrase "securities investment trust" in items (ii) and (iii) of that paragraph is deemed to be replaced with "securities investment trust other than a specified stock investment trust".
  <sup>machine translation, not official</sup>

  **第四項**  個人の各年分の総所得金額のうちに一般外貨建等証券投資信託の収益の分配（特定外貨建等証券投資信託以外の外貨建等証券投資信託の収益の分配に係る配当等（第一項第一号から第三号までに掲げるものを除く。）をいう。）に係る配当所得がある場合には、当該個人に対する所得税法第九十二条第一項の規定の適用については、同項第一号ロ中「計算した金額」とあるのは「計算した金額（当該証券投資信託の収益の分配に係る配当所得のうちに租税特別措置法第九条第四項（配当控除の特例）に規定する一般外貨建等証券投資信託の収益の分配（以下この項において「一般外貨建等証券投資信託の収益の分配」という。）に係る配当所得があるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち、当該一般外貨建等証券投資信託の収益の分配に係る配当所得の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）」と、同項第二号ロ中「合計額」とあるのは「合計額（当該証券投資信託の収益の分配に係る配当所得のうちに一般外貨建等証券投資信託の収益の分配に係る配当所得がある場合には、その年分の課税総所得金額から当該一般外貨建等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ときは、当該一般外貨建等証券投資信託の収益の分配に係る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一・二五を、その他の金額については百分の二・五を、当該証券投資信託の収益の分配に係る配当所得の金額のうち当該証券投資信託の収益の分配に係る配当所得の金額から当該一般外貨建等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とし、その年分の課税総所得金額から当該一般外貨建等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を超えるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額については百分の一・二五を、当該証券投資信託の収益の分配に係る配当所得の金額から当該一般外貨建等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のうち、当該課税総所得金額から千万円と当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額との合計額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とする。）」と、同項第三号ロ中「計算した金額」とあるのは「計算した金額（当該証券投資信託の収益の分配に係る配当所得のうちに一般外貨建等証券投資信託の収益の分配に係る配当所得があるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち、当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額については百分の一・二五を、その他の金額については百分の二・五をそれぞれ乗じて計算した金額の合計額）」とする。
  <sup>art-9/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-4</sup>
  Where an individual's amount of gross income for each year includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust (meaning dividends and similar income pertaining to distributions of proceeds from a foreign-currency, etc. securities investment trust other than a specified securities investment trust in foreign currency assets, etc. (excluding those listed in paragraph (1), items (i) through (iii))), with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act to the individual, the phrase "calculated amount" in item (i), (b) of that paragraph is deemed to be replaced with "calculated amount (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust prescribed in Article 9, paragraph (4) of the Act on Special Measures Concerning Taxation (Special Provisions on Dividend Tax Credit) (hereinafter referred to in this paragraph as "distributions of proceeds from a general foreign-currency, etc. securities investment trust"), the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 2.5 percent and the other amount by 5 percent)", the phrase "sum" in item (ii), (b) of that paragraph is deemed to be replaced with "sum (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust: if the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income for that year is 10 million yen or less, it is to be the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust, the amount equivalent to the amount obtained by deducting 10 million yen from the taxable gross income by 1.25 percent and the other amount by 2.5 percent, and, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the amount of dividend income pertaining to distributions of proceeds from the securities investment trust by 5 percent; and if the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income for that year exceeds 10 million yen, it is to be the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 1.25 percent, and, of the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount equivalent to the amount obtained by deducting the sum of 10 million yen and the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income by 2.5 percent and the other amount by 5 percent)", and the phrase "calculated amount" in item (iii), (b) of that paragraph is deemed to be replaced with "calculated amount (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust, the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 1.25 percent and the other amount by 2.5 percent)".
  <sup>machine translation, not official</sup>

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## Cites
- art-9/par-1: 所得税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-9/par-1: 同法第九十二条第一項 → 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
- art-9/par-1: この条 → 租税特別措置法 第九条 (Article 9), art-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-9 · https://japanlaw.org/l/332AC0000000026/art-9
- art-9/par-1/item-1: 投資信託及び投資法人に関する法律第二条第二十四項 → e-Gov law 326AC0100000198, 第二条第二十四項 (Article 2, paragraph (24)), art-2/par-24 — not held in this collection
- art-9/par-1/item-1: 次号 → 租税特別措置法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — 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
- art-9/par-1/item-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-9/par-1/item-2: 第八条の二第一項第一号 → 租税特別措置法 第八条の二第一項第一号 (Article 8-2, paragraph (1), item (i)), 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
- art-9/par-1/item-2: 第八条の三第一項 → 租税特別措置法 第八条の三第一項 (Article 8-3, paragraph (1)), art-8-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-8-3/par-1
- art-9/par-1/item-3: 第三項 → 租税特別措置法 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-3 · https://japanlaw.org/l/332AC0000000026/art-9/par-3
- art-9/par-1/item-4: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-9/par-1/item-4: この号 → 租税特別措置法 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-4
- art-9/par-1/item-4: 第四項 → 租税特別措置法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-4
- art-9/par-1/item-5: 第一号 → 租税特別措置法 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — 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
- art-9/par-1/item-5: 第二号 → 租税特別措置法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — 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
- art-9/par-1/item-5/sub-1: 投資信託及び投資法人に関する法律第二条第三項 → e-Gov law 326AC0100000198, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-9/par-1/item-5/sub-1: 同法第四条第二項第十二号 → e-Gov law 326AC0100000198, 第四条第二項第十二号 (Article 4, paragraph (2), item (xii)), art-4/par-2/item-12 — not held in this collection
- art-9/par-1/item-5/sub-1: 同法第四条第一項 → e-Gov law 326AC0100000198, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-9/par-1/item-5/sub-1: 同法第四十九条第一項 → e-Gov law 326AC0100000198, 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — not held in this collection
- art-9/par-1/item-5/sub-1: この号 → 租税特別措置法 第九条第一項第五号 (Article 9, paragraph (1), item (v)), art-9/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-5
- art-9/par-1/item-6: 資産の流動化に関する法律第二条第三項 → e-Gov law 410AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-9/par-1/item-6: 第九条の三の二第三項第二号 → 租税特別措置法 第九条の三の二第三項第二号 (Article 9-3-2, paragraph (3), item (ii)), art-9-3-2/par-3/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-3/item-2
- art-9/par-1/item-7: 投資信託及び投資法人に関する法律第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-9/par-2: 所得税法第九十二条第一項 → 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
- art-9/par-2: 前項 → 租税特別措置法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1
- art-9/par-3: 所得税法第九十二条第一項 → 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
- art-9/par-3: 同項第一号 → 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-9/par-3: 同項第二号 → 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-9/par-3: 第三号 → 所得税法 第九十二条第一項第三号 (Article 92, paragraph (1), item (iii)), 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
- art-9/par-3: 租税特別措置法第三条の二 → 租税特別措置法 第三条の二 (Article 3-2), art-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-2 · https://japanlaw.org/l/332AC0000000026/art-3-2
- art-9/par-4: 所得税法第九十二条第一項 → 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
- art-9/par-4: 同項第一号 → 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-9/par-4: 同項第二号 → 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-9/par-4: 同項第三号 → 所得税法 第九十二条第一項第三号 (Article 92, paragraph (1), item (iii)), 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
- art-9/par-4: 第一項第一号から第三号まで → 租税特別措置法 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — 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
- art-9/par-4: 第一項第一号から第三号まで → 租税特別措置法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — 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
- art-9/par-4: 第一項第一号から第三号まで → 租税特別措置法 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-3
- art-9/par-4: 租税特別措置法第九条第四項 → 租税特別措置法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-4

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 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 第九条第一項第三号（配当控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-3
- 租税特別措置法 第九条第一項第四号（配当控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-4
- 租税特別措置法 第九条第一項第五号（配当控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-5
- 租税特別措置法 第九条第一項第五号イ（配当控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-9/par-1/item-5/sub-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 第六十七条の六第一項（特定株式投資信託の収益の分配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-67-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-6/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