Supplementary Provisions, Article 11Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits, etc.
第十一条（受取配当等の益金不算入等に関する経過措置）
The provisions of Article 23, paragraph (7) and Article 23-2, paragraphs (3) and (4) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the Final Return, etc. (meaning a return under Article 71, paragraph (1) of the New Corporation Tax Act which states the matters listed in the items of Article 72, paragraph (1) of the New Corporation Tax Act, and a return under Article 74, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter up to Article 17 of the Supplementary Provisions) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the Final Return, etc. arrived before the Effective Date.
新法人税法第二十三条第七項並びに第二十三条の二第三項及び第四項の規定は、施行日以後に確定申告書等（新法人税法第七十一条第一項の規定による申告書で新法人税法第七十二条第一項各号に掲げる事項を記載したもの及び新法人税法第七十四条第一項の規定による申告書をいう。以下附則第十七条までにおいて同じ。）の提出期限が到来する法人税について適用し、施行日前に確定申告書等の提出期限が到来した法人税については、なお従前の例による。