# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（上場株式等に係る配当所得の課税の特例に関する経過措置） — address `suppl-4201-23/art-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32 - 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. --- ### 第三十二条（上場株式等に係る配当所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc. caption: machine translation, not official suppl-4201-23/art-32 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32 **第一項** 居住者又は国内に恒久的施設を有する非居住者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に支払を受けるべき新租税特別措置法第八条の四第一項に規定する上場株式等の配当等を有する場合には、当該上場株式等の配当等に係る配当所得については、同項前段の規定により上場株式等に係る課税配当所得の金額（同項前段に規定する上場株式等に係る課税配当所得の金額をいう。以下この項において同じ。）に対し課する所得税の額は、同条第一項前段の規定にかかわらず、当該上場株式等に係る課税配当所得の金額の百分の七に相当する額とする。 suppl-4201-23/art-32/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1 If a resident or a nonresident having a permanent establishment in Japan has dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation that are to be received during the period from January 1, 2009 to December 31, 2013, with regard to the dividend income from those dividends and similar income on listed shares, etc., the amount of income tax imposed on the amount of taxable dividend income on listed shares, etc. (meaning the amount of taxable dividend income on listed shares, etc. prescribed in the first sentence of that paragraph; the same applies hereinafter in this paragraph) pursuant to the provisions of the first sentence of that paragraph is, notwithstanding the provisions of the first sentence of paragraph (1) of that Article, the amount equivalent to 7 percent of that amount of taxable dividend income on listed shares, etc. machine translation, not official **第二項** 前項の規定の適用がある場合には、次に定めるところによる。 suppl-4201-23/art-32/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2 If the provisions of the preceding paragraph apply, the following provisions apply: machine translation, not official **一** 新租税特別措置法第八条の四第三項の規定の適用については、同項第一号中「特例）」とあるのは、「特例）（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項（上場株式等に係る配当所得の課税の特例に関する経過措置）の規定により適用される場合を含む。以下同じ。）」とする。 suppl-4201-23/art-32/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2/item-1 with regard to the application of the provisions of Article 8-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "Special Provisions)" in item (i) of that paragraph is deemed to be replaced with "Special Provisions) (including the cases where it is applied pursuant to the provisions of Article 32, paragraph (1) (Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008); the same applies hereinafter)"; machine translation, not official **二** 新租税特別措置法第八条の五第一項の規定の適用については、同項中「又は前条第一項」とあるのは「又は前条第一項（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項の規定により適用される場合を含む。）」と、「同法第百二十条から」とあるのは「所得税法第百二十条から」とする。 suppl-4201-23/art-32/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2/item-2 with regard to the application of the provisions of Article 8-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or paragraph (1) of the preceding Article" in that paragraph is deemed to be replaced with "or paragraph (1) of the preceding Article (including the cases where it is applied pursuant to the provisions of Article 32, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008))", and the phrase "from Article 120 of that Act" with "from Article 120 of the Income Tax Act". machine translation, not official **第三項** 新租税特別措置法第三十七条の十二の二第一項又は第六項の規定の適用がある場合における第一項の規定の適用については、同項中「同項前段に」とあるのは、「新租税特別措置法第三十七条の十二の二第五項又は第十項の規定により読み替えられた新租税特別措置法第八条の四第一項前段に」とする。 suppl-4201-23/art-32/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-3 With regard to the application of the provisions of paragraph (1) in the case where the provisions of Article 37-12-2, paragraph (1) or (6) of the New Act on Special Measures Concerning Taxation apply, the phrase "prescribed in the first sentence of that paragraph" in that paragraph is deemed to be replaced with "prescribed in the first sentence of Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation as replaced pursuant to the provisions of Article 37-12-2, paragraph (5) or (10) of the New Act on Special Measures Concerning Taxation". machine translation, not official **第四項** 新租税特別措置法第八条の四第四項の規定は、平成二十一年一月一日以後に支払うべき同項に規定する上場株式配当等について適用する。 suppl-4201-23/art-32/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-4 The provisions of Article 8-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in that paragraph that are to be paid on or after January 1, 2009. machine translation, not official **第五項** 新租税特別措置法第八条の四第五項から第七項までの規定は、平成二十一年一月一日以後に支払うべき同条第四項に規定する上場株式配当等又は所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る同法第二十四条第一項に規定する配当等について適用する。 suppl-4201-23/art-32/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-5 The provisions of Article 8-4, paragraphs (5) through (7) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in paragraph (4) of that Article, or dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to distributions of proceeds from an open-ended securities investment trust prescribed in Article 225, paragraph (2), item (i) of that Act, that are to be paid on or after January 1, 2009. machine translation, not official --- ## Cites - suppl-4201-23/art-32/par-1: この項 → 租税特別措置法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4201-23/art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1 - suppl-4201-23/art-32/par-2: 前項 → 租税特別措置法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4201-23/art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1 - suppl-4201-23/art-32/par-2/item-1: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項 → 租税特別措置法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4201-23/art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1 - suppl-4201-23/art-32/par-2/item-2: 所得税法第百二十条 → 所得税法 第百二十条 (Article 120), art-120 — https://japanlaw.org/ja/income-tax-act/art-120 · https://japanlaw.org/l/340AC0000000033/art-120 - suppl-4201-23/art-32/par-2/item-2: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項 → 租税特別措置法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4201-23/art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1 - suppl-4201-23/art-32/par-3: 第一項 → 租税特別措置法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4201-23/art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1 - suppl-4201-23/art-32/par-5: 所得税法第二百二十五条第二項第一号 → 所得税法 第二百二十五条第二項第一号 (Article 225, paragraph (2), item (i)), art-225/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-2/item-1 - suppl-4201-23/art-32/par-5: 同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 ## Cited by 6 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-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第三十二条第一項（上場株式等に係る配当所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1 - 租税特別措置法 附則第三十二条第二項（上場株式等に係る配当所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2 - 租税特別措置法 附則第三十二条第二項第一号（上場株式等に係る配当所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2/item-1 - 租税特別措置法 附則第三十二条第二項第二号（上場株式等に係る配当所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2/item-2 - 租税特別措置法 附則第三十二条第三項（上場株式等に係る配当所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-3 --- ## 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-20261007T211206-482, 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