# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九条の五 (Article 9-5) - 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: 第九条の五 (Article 9-5)（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例） — address `art-9-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-9-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-9-5 - 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 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. --- ### 第九条の五（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例） — Special Provisions on Withholding at the Source for Distributions of Proceeds Received by a Financial Instruments Business Operator, etc. That Has Purchased Beneficial Interests in a Publicly Offered Securities Investment Trust in Shares, etc. caption: machine translation, not official art-9-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-5 · https://japanlaw.org/l/332AC0000000026/art-9-5 **第一項** 金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）その他政令で定める者（以下この条において「金融商品取引業者等」という。）が募集その他の政令で定める取扱いを行つた公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が公募（同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（特定株式投資信託及び前条第一項に規定する上場証券投資信託等を除く。以下この項及び次項において「公募株式等証券投資信託」という。）の受益権を当該取扱いに係る顧客から買い取つた場合において、当該受益権が社債、株式等の振替に関する法律に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されているものであるときは、当該金融商品取引業者等が当該買取りの日又は同日の翌営業日（政令で定める場合にあつては、政令で定める日）に当該公募株式等証券投資信託の終了又は一部の解約により支払を受ける収益の分配のうち当該顧客が当該受益権を引き続き所有していた期間に対応する部分の額として政令で定めるところにより計算した金額に相当する部分については、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条並びに第二百十二条第一項及び第三項の規定は、適用しない。 art-9-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-1 Where a financial instruments business operator as prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person engaged in type I financial instruments business as prescribed in Article 28, paragraph (1) of that Act) or any other person specified by Cabinet Order (hereinafter referred to in this Article as a "financial instruments business operator, etc.") has purchased, from a customer in the handling, beneficial rights in a securities investment trust other than a bond investment trust for which the financial instruments business operator, etc. has conducted a public offering or other handling specified by Cabinet Order and 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 that Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph) (excluding a specified stock investment trust and a listed securities investment trust, etc. prescribed in paragraph (1) of the preceding Article; hereinafter referred to in this paragraph and the following paragraph as a "publicly offered securities investment trust in shares, etc."), and the beneficial rights are managed by entry or recording in a transfer account book as prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares or by any other method specified by Cabinet Order, the provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) and (3) of the Income Tax Act do not apply to the portion, out of the distributions of proceeds which the financial instruments business operator, etc. receives upon the termination or partial cancellation of the publicly offered securities investment trust in shares, etc. on the day of the purchase or the business day following that day (in the cases specified by Cabinet Order, the day specified by Cabinet Order), that is equivalent to the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the period during which the customer continuously held the beneficial rights. machine translation, not official **第二項** 前項の規定は、金融商品取引業者等が、政令で定めるところにより、当該公募株式等証券投資信託の収益の分配につき同項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した申告書を、当該公募株式等証券投資信託の収益の分配の支払をする者（次項において「支払者」という。）を経由して税務署長に提出した場合に限り、適用する。 art-9-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-2 The provisions of the preceding paragraph apply only where a financial instruments business operator, etc. has submitted, as specified by Cabinet Order, a return stating that it seeks the application of the provisions of that paragraph to distributions of proceeds from the publicly offered securities investment trust in shares, etc. and other matters specified by Order of the Ministry of Finance, to the district director via the person who pays the distributions of proceeds from the publicly offered securities investment trust in shares, etc. (referred to in the following paragraph as the "payer"). machine translation, not official **第三項** 前項の金融商品取引業者等は、同項の規定による申告書の提出に代えて、同項の支払者に対し、当該申告書に記載すべき事項を第三条の三第八項に規定する電磁的方法により提供することができる。この場合において、当該金融商品取引業者等は、当該申告書を当該支払者に提出したものとみなす。 art-9-5/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-3 A financial instruments business operator, etc. referred to in the preceding paragraph may, in lieu of submitting the return pursuant to the provisions of that paragraph, provide the payer referred to in that paragraph with the matters to be stated in the return by electronic or magnetic means prescribed in Article 3-3, paragraph (8). In this case, the financial instruments business operator, etc. is deemed to have submitted the return to the payer. machine translation, not official --- ## Cites - art-9-5/par-1: 金融商品取引法第二条第九項 → e-Gov law 323AC0000000025, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection - art-9-5/par-1: 同法第二十八条第一項 → e-Gov law 323AC0000000025, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection - art-9-5/par-1: 同法第二条第三項 → e-Gov law 323AC0000000025, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-9-5/par-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-9-5/par-1: 所得税法第百七十四条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/ja/income-tax-act/art-174 · https://japanlaw.org/l/340AC0000000033/art-174 - art-9-5/par-1: 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-9-5/par-1: 第百七十八条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/ja/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178 - art-9-5/par-1: 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-9-5/par-1: 第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1 - art-9-5/par-1: 第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/ja/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3 - art-9-5/par-1: 前条第一項 → 租税特別措置法 第九条の四の二第一項 (Article 9-4-2, paragraph (1)), art-9-4-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-4-2/par-1 - art-9-5/par-1: この条 → 租税特別措置法 第九条の五 (Article 9-5), art-9-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5 · https://japanlaw.org/l/332AC0000000026/art-9-5 - art-9-5/par-1: 次項 → 租税特別措置法 第九条の五第二項 (Article 9-5, paragraph (2)), art-9-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-2 - art-9-5/par-1: この項 → 租税特別措置法 第九条の五第一項 (Article 9-5, paragraph (1)), art-9-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-1 - art-9-5/par-2: 前項 → 租税特別措置法 第九条の五第一項 (Article 9-5, paragraph (1)), art-9-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-1 - art-9-5/par-2: 次項 → 租税特別措置法 第九条の五第三項 (Article 9-5, paragraph (3)), art-9-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-3 - art-9-5/par-3: 第三条の三第八項 → 租税特別措置法 第三条の三第八項 (Article 3-3, paragraph (8)), art-3-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-8 - art-9-5/par-3: 前項 → 租税特別措置法 第九条の五第二項 (Article 9-5, paragraph (2)), art-9-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第九条の五第一項（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-1 - 租税特別措置法 第九条の五第二項（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-2 - 租税特別措置法 第九条の五第三項（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-3 - 租税特別措置法 附則第二十四条第一項（公募株式等証券投資信託の受益権を買い取った金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-24/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-20261007T211206-013, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-014, 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