Supplementary Provisions, Article 23Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits
第二十三条（受取配当等の益金不算入に関する経過措置）
The provisions of Article 23, paragraph (1) of the New Corporation Tax Act (limited to the part concerning item (ii)) apply to the amount of a distribution of monies under Article 137 of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951) (referred to as "distribution of monies" in this Article and Article 25 of the Supplementary Provisions) that a corporation receives on or after the Effective Date, and with regard to the amount of a distribution of monies that a corporation received before the Effective Date, the provisions then in force continue to govern.
新法人税法第二十三条第一項（第二号に係る部分に限る。）の規定は、法人が施行日以後に受ける投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十七条の金銭の分配（以下この条及び附則第二十五条において「金銭の分配」という。）の額について適用し、法人が施行日前に受けた金銭の分配の額については、なお従前の例による。