Supplementary Provisions, Article 43Transitional Measures Concerning the Special Tax Rate for Specified Family Companies
第四十三条（特定同族会社の特別税率に関する経過措置）
The provisions of Article 67, paragraph (4) of the New Corporation Tax Act apply to dividends of surplus or dividends of profits whose record date for payment falls within a business year ending on or after the Companies Act Effective Date.
新法人税法第六十七条第四項の規定は、会社法施行日以後に終了する事業年度にその支払に係る基準日がある剰余金の配当又は利益の配当について適用する。
The amount of bonuses for which the obligation has not been determined prescribed in Article 67, paragraph (2) of the Former Corporation Tax Act in a business year that commenced on or after the Effective Date and ended before the Companies Act Effective Date is to be included in the retained amount prescribed in Article 67, paragraph (3) of the New Corporation Tax Act.
施行日以後に開始し、かつ、会社法施行日前に終了した事業年度における旧法人税法第六十七条第二項に規定する債務の確定していない賞与の額は、新法人税法第六十七条第三項に規定する留保した金額に含まれるものとする。