Article 67-6Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. Pertaining to Distributions of Proceeds of Specified Stock Investment Trusts
第六十七条の六（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例）
Where there is an amount of distributions of proceeds of a specified stock investment trust prescribed in Article 3-2 (excluding a foreign stock price index-linked specified stock investment trust prescribed in Article 9, paragraph (1), item (iii)) received by a corporation, with regard to the application of the provisions of Article 23 of the Corporation Tax Act, the phrase "or distribution of surplus" in paragraph (1), item (i) of that Article is deemed to be replaced with ", distribution of surplus", the phrase "pertaining to contributions)" with "pertaining to contributions) or distributions of proceeds of a specified stock investment trust prescribed in Article 67-6, paragraph (1) (Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. Pertaining to Distributions of Proceeds of Specified Stock Investment Trusts) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a 'specified stock investment trust' in this Article)", the phrase "the shares, etc. that are the principal" in paragraph (2) of that Article with "the shares, etc. (including beneficial interests in a specified stock investment trust; hereinafter the same applies in this paragraph) that are the principal", the phrase "the date specified in each of the following items for the category of the amount of dividends, etc. listed in that item" with "the date specified in each of the following items for the category of the amount of dividends, etc. listed in that item and, for distributions of proceeds of a specified stock investment trust, the last day of the period that served as the basis for their calculation", and the phrase "prescribed in the preceding paragraph)" in paragraph (6) of that Article with "prescribed in the preceding paragraph) and beneficial interests in a specified stock investment trust".
法人が支払を受ける第三条の二に規定する特定株式投資信託（第九条第一項第三号に規定する外国株価指数連動型特定株式投資信託を除く。）の収益の分配の額がある場合には、法人税法第二十三条の規定の適用については、同条第一項第一号中「又は剰余金の分配」とあるのは「、剰余金の分配」と、「）の額」とあるのは「）又は租税特別措置法第六十七条の六第一項（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例）に規定する特定株式投資信託（以下この条において「特定株式投資信託」という。）の収益の分配の額」と、同条第二項中「株式等をその」とあるのは「株式等（特定株式投資信託の受益権を含む。以下この項において同じ。）をその」と、「日をいう」とあるのは「日をいい、特定株式投資信託の収益の分配にあつてはその計算の基礎となつた期間の末日とする」と、同条第六項中「をいう」とあるのは「及び特定株式投資信託の受益権をいう」とする。
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
前項の規定の適用に関し必要な事項は、政令で定める。