# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（上場株式等に係る配当所得等の課税の特例に関する経過措置） — address `suppl-4251-5/art-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-26 - 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. --- ### 第二十六条（上場株式等に係る配当所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income, etc. Pertaining to Listed Shares, etc. caption: machine translation, not official suppl-4251-5/art-26 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-26 **第一項** 旧租税特別措置法第八条の四第一項の居住者又は国内に恒久的施設を有する非居住者が平成二十八年一月一日前に支払を受けるべき同項に規定する上場株式等の配当等については、なお従前の例による。 suppl-4251-5/art-26/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-26/par-1 The provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in that paragraph is to receive before January 1, 2016. machine translation, not official **第二項** 新租税特別措置法第八条の四第四項から第七項までの規定は、平成二十八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について適用し、同日前に支払うべき旧租税特別措置法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-4251-5/art-26/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-26/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-26/par-2 The provisions of Article 8-4, paragraphs (4) through (7) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in paragraph (4) of that Article that are to be paid on or after January 1, 2016, and the provisions then in force continue to govern listed share dividends, etc. prescribed in Article 8-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation that are to be paid before that date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第六号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4251-5/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4251-5/art-1/par-1/item-6/sub-2 --- ## 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-20261007T211206-538, 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