# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（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-4211-13/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-22 - 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. --- ### 第二十二条（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-4211-13/art-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-22 **第一項** 新租税特別措置法第八条の四第四項の規定は、施行日以後に支払う同項に規定する上場株式配当等について適用し、施行日前に支払った第五条の規定による改正前の租税特別措置法（以下附則第六十八条までにおいて「旧租税特別措置法」という。）第八条の四第四項に規定する上場株式配当等については、なお従前の例による。 suppl-4211-13/art-22/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-22/par-1 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 paid on or after the Effective Date, and the provisions then in force continue to govern listed share dividends, etc. prescribed in Article 8-4, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 68 of the Supplementary Provisions) that were paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4211-13/art-22/par-1: 附則第六十八条 → 租税特別措置法 附則第六十八条 (Supplementary Provisions, Article 68), suppl-4211-13/art-68 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4211-13/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-68 --- ## 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-20261007T211206-490, 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