# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条の二 (Article 9-2) - 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: 第九条の二 (Article 9-2)（国外で発行された株式の配当所得の源泉徴収等の特例） — address `art-9-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-9-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-9-2 - 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. --- ### 第九条の二（国外で発行された株式の配当所得の源泉徴収等の特例） — Special Provisions on Withholding at the Source, etc. for Dividend Income from Shares Issued Outside Japan caption: machine translation, not official art-9-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-2 · https://japanlaw.org/l/332AC0000000026/art-9-2 **第一項** 内国法人（所得税法別表第一に掲げる内国法人を除く。次項及び第四項において同じ。）は、昭和六十三年四月一日以後に支払を受けるべき国外において発行された株式（資産の流動化に関する法律第二条第五項に規定する優先出資を含む。）の剰余金の配当又は利益の配当（所得税法第二十四条第一項に規定する利益の配当をいう。）に係る同項に規定する配当等（国外において支払われるものに限る。以下この条において「国外株式の配当等」という。）につき、国内における支払の取扱者で政令で定めるもの（以下この条において「支払の取扱者」という。）を通じてその交付を受ける場合には、その支払を受けるべき国外株式の配当等について所得税を納める義務があるものとし、その支払を受けるべき金額について百分の二十の税率を適用して所得税を課する。 art-9-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1 Where a domestic corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act; the same applies in the following paragraph and paragraph (4)) receives delivery, through a person in charge of handling payment in Japan that is specified by Cabinet Order (hereinafter referred to in this Article as the "person in charge of handling payment"), of dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to dividends of surplus or dividends of profits (meaning dividends of profits as prescribed in that paragraph) on shares (including preferred equity investments as prescribed in Article 2, paragraph (5) of the Act on the Securitization of Assets) issued outside Japan which it is to receive on or after April 1, 1988 (limited to those paid outside Japan; hereinafter referred to in this Article as "dividends and similar income on foreign shares"), the domestic corporation is to be liable to pay income tax on the dividends and similar income on foreign shares to be received, and income tax is imposed by applying a tax rate of 20 percent to the amount to be received. machine translation, not official **第二項** 昭和六十三年四月一日以後に居住者又は内国法人に対して支払われる国外株式の配当等の国内における支払の取扱者は、当該居住者又は内国法人に当該国外株式の配当等の交付をする際、その交付をする金額に百分の二十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-9-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2 A person in charge of handling payment in Japan of dividends and similar income on foreign shares to be paid to a resident or a domestic corporation on or after April 1, 1988 must, when delivering the dividends and similar income on foreign shares to the resident or domestic corporation, collect income tax in the amount calculated by multiplying the amount to be delivered by a tax rate of 20 percent, and pay it to the State by the 10th day of the month following the month that includes the day of collection. machine translation, not official **第三項** 前二項の場合において、国外株式の配当等の支払の際に徴収される所得税法第九十五条第一項に規定する外国所得税（政令で定めるものを含む。）の額があるときは、第一項に規定する支払を受けるべき金額及び前項に規定する交付をする金額は、当該国外株式の配当等の額から当該外国所得税の額に相当する金額を控除した後の金額とする。 art-9-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-3 In the cases referred to in the preceding two paragraphs, where there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including the tax specified by Cabinet Order) collected at the time of payment of dividends and similar income on foreign shares, the amount to be received prescribed in paragraph (1) and the amount to be delivered prescribed in the preceding paragraph are to be the amount remaining after deducting an amount equivalent to the amount of the foreign income tax from the amount of the dividends and similar income on foreign shares. machine translation, not official **第四項** 第二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、国外株式の配当等の支払を受けるべき者が内国法人であるときは、当該内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九条の二第一項（国外で発行された株式の配当所得の源泉徴収等の特例）に規定する国外株式の配当等」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。 art-9-2/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-4 Income tax to be collected and paid pursuant to the provisions of paragraph (2) 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 thereto. In this case, where the person who is to receive the dividends and similar income on foreign shares is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation, the phrase "or prize money" in Article 68, paragraph (1) of that Act is deemed to be replaced with "or prize money, or dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividend Income from Shares Issued Outside Japan)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation". machine translation, not official **第五項** 国外株式の配当等につき第二項の規定により所得税が徴収されるべき場合には、当該国外株式の配当等を有する居住者については、次に定めるところにより、第八条の五の規定を適用する。 art-9-2/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-5 Where income tax is to be collected pursuant to the provisions of paragraph (2) on dividends and similar income on foreign shares, the provisions of Article 8-5 apply to a resident who has the dividends and similar income on foreign shares as follows: machine translation, not official **一** 当該国外株式の配当等の国内における支払の取扱者から交付を受けるべき金額（第三項の規定の適用がある場合には、同項に規定する控除した後の金額）については、当該金額を第八条の五第一項第一号に規定する支払を受けるべき金額又は同条第四項に規定する支払を受けるべき配当等の額とみなす。 art-9-2/par-5/item-1 · 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 the amount to be delivered by the person in charge of handling payment in Japan of the dividends and similar income on foreign shares (where the provisions of paragraph (3) apply, the amount remaining after the deduction prescribed in that paragraph) is deemed to be the amount to be received prescribed in Article 8-5, paragraph (1), item (i) or the amount of dividends and similar income to be received prescribed in paragraph (4) of that Article; machine translation, not official **二** 当該国外株式の配当等については、これを内国法人から支払を受けるものとみなす。 art-9-2/par-5/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-5/item-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-5/item-2 the dividends and similar income on foreign shares are deemed to be received from a domestic corporation. machine translation, not official **第六項** 前二項に定めるもののほか、国外株式の配当等に係る所得税法第二百二十四条及び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-9-2/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-6 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-6 Beyond what is provided for in the preceding two paragraphs, special provisions of Article 224 and Article 225 of the Income Tax Act pertaining to dividends and similar income on foreign shares 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-9-2/par-1: 資産の流動化に関する法律第二条第五項 → e-Gov law 410AC0000000105, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection - art-9-2/par-1: 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-9-2/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-9-2/par-1: 第四項 → 租税特別措置法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-4 - art-9-2/par-1: この条 → 租税特別措置法 第九条の二 (Article 9-2), art-9-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2 · https://japanlaw.org/l/332AC0000000026/art-9-2 - art-9-2/par-1: 次項 → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2 - art-9-2/par-3: 所得税法第九十五条第一項 → 所得税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/ja/income-tax-act/art-95/par-1 · https://japanlaw.org/l/340AC0000000033/art-95/par-1 - art-9-2/par-3: 前二項 → 租税特別措置法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1 - art-9-2/par-3: 前二項 → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2 - art-9-2/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-9-2/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-9-2/par-4: 租税特別措置法第九条の二第一項 → 租税特別措置法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1 - art-9-2/par-4: 第二項 → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2 - art-9-2/par-5: 第八条の五 → 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-9-2/par-5: 第二項 → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2 - art-9-2/par-5/item-1: 第三項 → 租税特別措置法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-3 - art-9-2/par-5/item-1: 同条第四項 → 租税特別措置法 第八条の五第四項 (Article 8-5, paragraph (4)), 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 - art-9-2/par-5/item-1: 第八条の五第一項第一号 → 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-9-2/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-9-2/par-6: 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-9-2/par-6: 第一項から第三項まで → 租税特別措置法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-3 - art-9-2/par-6: 前二項 → 租税特別措置法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-4 - art-9-2/par-6: 第一項から第三項まで → 租税特別措置法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1 - art-9-2/par-6: 前二項 → 租税特別措置法 第九条の二第五項 (Article 9-2, paragraph (5)), art-9-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-5 - art-9-2/par-6: 第一項から第三項まで → 租税特別措置法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-2 ## Cited by 13 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 第九条の二第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-1 - 租税特別措置法 第九条の二第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-3 - 租税特別措置法 第九条の二第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-4 - 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 第九条の二第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-9-2/par-6 - 租税特別措置法 第九条の三第一項（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 · https://japanlaw.org/l/332AC0000000026/art-9-3/par-1 - 租税特別措置法 第三十七条の十一の六第四項第一号ハ（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-4/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-4/item-1/sub-3 - 租税特別措置法 第三十七条の十一の六第五項（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-5 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-5 - 租税特別措置法 第三十七条の十一の六第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-6 - 租税特別措置法 第三十七条の十一の六第七項（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-7 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-7 --- ## 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-20261007T211206-012, 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