Supplementary Provisions, Article 141Transitional Measures Concerning Inclusion in Gross Profit of the Retained Income of a Consolidated Corporation's Specified Foreign Subsidiaries, etc.
第百四十一条（連結法人に係る特定外国子会社等の留保金額の益金算入に関する経過措置）
The provisions of Article 68-90, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, dividend of profit or distribution of surplus prescribed in that paragraph whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date.
新租税特別措置法第六十八条の九十第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当、利益の配当又は剰余金の分配がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十八条の九十第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。
The provisions of Article 68-92, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to cases where there is a dividend of surplus, etc. prescribed in that paragraph whose record date for payment is a date on or after the Companies Act Effective Date, and the provisions then in force continue to govern cases where there is a dividend of profit or distribution of surplus prescribed in Article 68-92, paragraph (1) of the Former Act on Special Measures Concerning Taxation whose record date for payment is a date before the Companies Act Effective Date.
新租税特別措置法第六十八条の九十二第一項の規定は、会社法施行日以後の日をその支払に係る基準日とする同項に規定する剰余金の配当等がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧租税特別措置法第六十八条の九十二第一項に規定する利益の配当又は剰余金の分配がある場合については、なお従前の例による。