Supplementary Provisions, Article 20Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years
第二十条（連結事業年度における受取配当等の益金不算入に関する経過措置）
The provisions of Article 81-4, paragraph (7) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the consolidated tax return, etc. (meaning a return under Article 81-19, paragraph (1) of the New Corporation Tax Act which states the matters listed in the items of Article 81-20, paragraph (1) of the New Corporation Tax Act, and a return under Article 81-22, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter up to Article 23 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 consolidated tax return, etc. arrived before the Effective Date.
新法人税法第八十一条の四第七項の規定は、施行日以後に連結確定申告書等（新法人税法第八十一条の十九第一項の規定による申告書で新法人税法第八十一条の二十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八十一条の二十二第一項の規定による申告書をいう。以下附則第二十三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、施行日前に連結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。