# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十三条 (Supplementary Provisions, Article 43) - 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: 第四十三条 (Supplementary Provisions, Article 43)（証券投資信託の収益の分配に係る配当所得に関する経過措置） — address `suppl-3621-96/art-43` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43 - 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. --- ### 第四十三条（証券投資信託の収益の分配に係る配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income from Distributions of Proceeds of Securities Investment Trusts caption: machine translation, not official suppl-3621-96/art-43 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43 **第一項** 昭和六十三年四月一日前に支払を受けるべき又は支払うべき旧租税特別措置法第八条の二第一項又は第八条の三第一項に規定する証券投資信託の収益の分配に係る配当等については、なお従前の例による。 suppl-3621-96/art-43/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-1 The provisions then in force continue to govern dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (1) or Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are to be received or to be paid before April 1, 1988. machine translation, not official **第二項** 昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第八条の二第一項、第三項又は第四項に規定する証券投資信託の収益の分配に係る配当等（以下この項において「証券投資信託の収益の分配に係る配当等」という。）で同日を含む証券投資信託の収益の分配に係る配当等の計算期間に対応するもののうち、その証券投資信託の収益の分配に係る配当等の計算期間の初日から同年三月三十一日までの期間に対応するもの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の証券投資信託の収益の分配に係る配当等については、なお従前の例による。 suppl-3621-96/art-43/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-2 The provisions then in force continue to govern the portion of dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (1), (3) or (4) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income from distributions of proceeds of a securities investment trust" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income from distributions of proceeds of a securities investment trust that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income from distributions of proceeds of a securities investment trust until March 31 of that year. machine translation, not official **第三項** 昭和六十三年四月一日以後に支払を受けるべき又は支払うべき新租税特別措置法第八条の二第五項に規定する証券投資信託の収益の分配に係る配当等（以下この項において「証券投資信託の収益の分配に係る配当等」という。）で同日を含む証券投資信託の収益の分配に係る配当等の計算期間に対応するもののうち、その証券投資信託の収益の分配に係る配当等の計算期間の初日から同年三月三十一日までの期間に対応するもの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の証券投資信託の収益の分配に係る配当等については、なお従前の例による。 suppl-3621-96/art-43/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-3 The provisions then in force continue to govern the portion of dividends and similar income from distributions of proceeds of a securities investment trust prescribed in Article 8-2, paragraph (5) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income from distributions of proceeds of a securities investment trust" in this paragraph) that is to be received or to be paid on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income from distributions of proceeds of a securities investment trust that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income from distributions of proceeds of a securities investment trust until March 31 of that year. machine translation, not official **第四項** 昭和六十三年四月一日前に支払を受けるべき旧租税特別措置法第九条の二第一項又は第二項に規定する国外株式等の配当等については、なお従前の例による。 suppl-3621-96/art-43/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-4 The provisions then in force continue to govern dividends and similar income on foreign shares, etc. prescribed in Article 9-2, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that are to be received before April 1, 1988. machine translation, not official **第五項** 昭和六十三年四月一日以後に支払を受けるべき新租税特別措置法第八条の三第一項、第二項又は第三項に規定する国外証券投資信託の配当等（以下この項において「国外証券投資信託の配当等」という。）で同日を含む国外証券投資信託の配当等の計算期間に対応するもののうち、その国外証券投資信託の配当等の計算期間の初日から同年三月三十一日までの期間に対応するもの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の国外証券投資信託の配当等については、なお従前の例による。 suppl-3621-96/art-43/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-5 The provisions then in force continue to govern the portion of dividends and similar income on foreign securities investment trusts prescribed in Article 8-3, paragraph (1), (2) or (3) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income on foreign securities investment trusts" in this paragraph) that is to be received on or after April 1, 1988 and that corresponds to a calculation period for dividends and similar income on foreign securities investment trusts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for dividends and similar income on foreign securities investment trusts until March 31 of that year. machine translation, not official --- ## Cites - suppl-3621-96/art-43/par-2: この項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-3621-96/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-2 - suppl-3621-96/art-43/par-3: この項 → 租税特別措置法 附則第四十三条第三項 (Supplementary Provisions, Article 43, paragraph (3)), suppl-3621-96/art-43/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-3 - suppl-3621-96/art-43/par-5: この項 → 租税特別措置法 附則第四十三条第五項 (Supplementary Provisions, Article 43, paragraph (5)), suppl-3621-96/art-43/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-5 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第四十三条第二項（証券投資信託の収益の分配に係る配当所得に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-2 - 租税特別措置法 附則第四十三条第三項（証券投資信託の収益の分配に係る配当所得に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-3 - 租税特別措置法 附則第四十三条第五項（証券投資信託の収益の分配に係る配当所得に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3621-96/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3621-96/art-43/par-5 --- ## 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-20261007T211206-338, 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