Supplementary Provisions, Article 6Transitional Measures Concerning Special Provisions on Taxation of Dividends and Similar Income from Shares of Wholly Owned Subsidiaries and Similar Shares
第六条（完全子法人株式等に係る配当等の課税の特例に関する経過措置）
The provisions of Article 177, paragraph (1) of the new Income Tax Act apply to dividends or similar income prescribed in that paragraph that a Domestic Corporation referred to in that paragraph is to receive on or after October 1, 2023.
新所得税法第百七十七条第一項の規定は、同項の内国法人が令和五年十月一日以後に支払を受けるべき同項に規定する配当等について適用する。
The provisions of Article 177, paragraph (2) of the new Income Tax Act apply to dividends or similar income prescribed in that paragraph that a Domestic Corporation referred to in that paragraph is to receive on or after October 1, 2023.
新所得税法第百七十七条第二項の規定は、同項の内国法人が令和五年十月一日以後に支払を受けるべき同項に規定する配当等について適用する。