Article 18Scope of Distributions of Monies Accompanying a Decrease in Total Contributions, etc., and Other Matters

①Those specified by Ministry of Finance Order as prescribed in Article 24, paragraph (1) (Dividend Income) of the Act are, among the distributions of monies under Article 137 (Distribution of Monies) of the Act on Investment Trusts and Investment Corporations, those for which there is an amount to be deducted, pursuant to the provisions of paragraph (3) of that Article, from the total contributions or from the amount of the surplus from contributions under Article 135 (Surplus from Contributions) of that Act (excluding a distribution of monies in which that amount is equal to the amount of increase in the temporary difference adjustment allowance (meaning the amount that is presented separately as the temporary difference adjustment allowance prescribed in Article 2, paragraph (2), item (xxx) (Definitions) of the Regulation on Accounting of Investment Corporations (Cabinet Office Order No. 47 of 2006) pursuant to the provisions of the latter part of Article 39, paragraph (3) or the latter part of paragraph (6) (Classification of the Net Assets Section) of that Regulation; the same applies in the following paragraph)).

②The amount specified by Ministry of Finance Order as prescribed in Article 61, paragraph (2), item (v) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held) of the Order is the amount obtained by deducting the increase in the temporary difference adjustment allowance resulting from the distribution accompanying a decrease in contributions, etc. referred to in that item from the total amount of the total contributions deduction amount that increases through that distribution (meaning the amount classified as the total contributions deduction amount pursuant to the provisions of Article 39, paragraph (3) of the Regulation on Accounting of Investment Corporations) and the surplus-from-contributions deduction amount (meaning the amount classified as the surplus-from-contributions deduction amount pursuant to the provisions of Article 39, paragraph (6) of that Regulation).

③The amount calculated as provided by Ministry of Finance Order as prescribed in Article 61, paragraph (6), item (xi), (a)(2) and (b)(2) of the Order is the amount equivalent to the adjusted book value prescribed in that item of the shares (including contributions; the same applies hereinafter in this paragraph) of the other adjustment-target group-taxation corporation referred to in (a)(2) or (b)(2) of that item (if, immediately before the split-type split under Article 61, paragraph (2), item (ii) of the Order or the share distribution under item (iii) of that paragraph, that other adjustment-target group-taxation corporation holds shares of the adjustment-target group-taxation corporation referred to in Article 61, paragraph (6), item (xi), (a)(2) or (b)(2) of the Order, the adjusted book value prescribed in Article 61, paragraph (6), item (xi) of the Order calculated on the assumption that the amounts specified in (a)(2) and (b)(2) of that item pertaining to those shares do not exist).