# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 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: 第五条 (Supplementary Provisions, Article 5)（配当所得に関する経過規定） — address `suppl-3401-32/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-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. --- ### 第五条（配当所得に関する経過規定） — Transitional Provisions Concerning Dividend Income caption: machine translation, not official suppl-3401-32/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-5 **第一項** 施行日前に支払を受けるべきであつた配当所得については、新法第八条の四第一項又は第三項の規定の適用に係る場合を除き、なお従前の例による。 suppl-3401-32/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-5/par-1 Except in cases involving the application of the provisions of Article 8-4, paragraph (1) or paragraph (3) of the New Act, the provisions then in force continue to govern dividend income that was to have been received before the Effective Date. machine translation, not official **第二項** 旧法第八条の二第一項に規定する昭和三十九年四月一日以後に設定（追加設定を含む。）をされた証券投資信託の収益でその計算期間が一年以上であるものの分配に係る配当所得の金額のうち同日から昭和四十年三月三十一日までの間に対応する部分の金額として政令で定めるところにより計算した金額については、なお従前の例による。 suppl-3401-32/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3401-32/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3401-32/art-5/par-2 The provisions then in force continue to govern the amount calculated as specified by Cabinet Order as the portion corresponding to the period from April 1, 1964 to March 31, 1965, out of the amount of dividend income pertaining to the distribution of proceeds of a securities investment trust established (including additionally established) on or after April 1, 1964 as prescribed in Article 8-2, paragraph (1) of the Former Act, where the calculation period of those proceeds is one year or more. machine translation, not official --- ## 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-20261007T211206-265, 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