# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八条 (Supplementary Provisions, Article 8) - 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 (Supplementary Provisions, Article 8)（配当等に充てた所得に対する法人税率の特例に関する経過規定） — address `suppl-3411-35/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-8 - 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. --- ### 第八条（配当等に充てた所得に対する法人税率の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on Corporation Tax Rates on Income Appropriated for Dividends, etc. caption: machine translation, not official suppl-3411-35/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-8 **第一項** 新法第四十二条の規定は、内国法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税について適用し、内国法人の同年一月一日前に開始し、同年六月三十日前に終了する事業年度及び同年一月一日以後に開始し、施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。この場合において、内国法人である法人税法第二条第九号に規定する普通法人のうち、同年一月一日前に開始し、同年六月三十日以後に終了する事業年度終了の時における資本の金額又は出資金額が一億円をこえるものの当該事業年度の所得に対する法人税に係る同条の規定の適用については、新法第四十二条第一項中「資本の金額又は出資金額が一億円以下であるもの」とあるのは「資本の金額又は出資金額が一億円をこえるもの」と、「百分の二十二」とあるのは「百分の二十四」と読み替えるものとする。 suppl-3411-35/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3411-35/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3411-35/art-8/par-1 The provisions of Article 42 of the New Act apply to corporation tax on income for business years of a domestic corporation that commence on or after January 1, 1966 and end on or after the Effective Date, and for business years that commence before January 1 of that year and end on or after June 30 of that year, and with regard to corporation tax on income for business years of a domestic corporation that commenced before January 1 of that year and ended before June 30 of that year, and for business years that commenced on or after January 1 of that year and ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to corporation tax on income for the relevant business year of an ordinary corporation prescribed in Article 2, item (ix) of the Corporation Tax Act that is a domestic corporation and whose amount of capital or amount of contributions at the end of the business year that commences before January 1 of that year and ends on or after June 30 of that year exceeds 100 million yen, the phrase "whose amount of capital or amount of contributions is 100 million yen or less" in Article 42, paragraph (1) of the New Act is deemed to be replaced with "whose amount of capital or amount of contributions exceeds 100 million yen", and the phrase "22 percent" with "24 percent". 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-20261007T211206-268, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07