# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五十六条 (Supplementary Provisions, Article 56) - 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: 第五十六条 (Supplementary Provisions, Article 56)（未成年者口座内の少額上場株式等に係る配当所得の非課税に関する経過措置） — address `suppl-4271-9/art-56` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-56 - 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. --- ### 第五十六条（未成年者口座内の少額上場株式等に係る配当所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account caption: machine translation, not official suppl-4271-9/art-56 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-56 **第一項** 平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第九条の九の規定の適用については、同条第一項及び第二項中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。 suppl-4271-9/art-56/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-56/par-1 With regard to the application of the provisions of Article 9-9 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31, 2016, the phrase "a permanent establishment" in paragraphs (1) and (2) of that Article is deemed to be replaced with "a permanent establishment in Japan". 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四号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4271-9/art-1/par-1/item-4/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-20261007T211206-562, 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