第百七十七条（完全子法人株式等に係る配当等の課税の特例）
Article 177Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries
第七条第一項第四号（課税所得の範囲）、第百七十四条（内国法人に係る所得税の課税標準）及び第百七十五条（内国法人に係る所得税の税率）の規定は、内国法人（一般社団法人及び一般財団法人（公益社団法人及び公益財団法人を除く。）、労働者協同組合、人格のない社団等並びに法人税法以外の法律によつて法人税法第二条第六号（定義）に規定する公益法人等とみなされているもので政令で定めるもの（次項において「一般社団法人等」という。）を除く。以下この条において同じ。）が支払を受ける当該内国法人の同法第二十三条第五項（受取配当等の益金不算入）に規定する完全子法人株式等に該当する株式等（同条第一項に規定する株式等をいい、当該内国法人が自己の名義をもつて有するものに限る。次項において同じ。）に係る第二十四条第一項（配当所得）に規定する配当等については、適用しない。
The provisions of Article 7, paragraph (1), item (iv) (Scope of Taxable Income), Article 174 (Tax Base for a Domestic Corporation's Income Taxes), and Article 175 (Tax Rates for a Domestic Corporation's Income Taxes) do not apply to dividends and similar income as prescribed in Article 24, paragraph (1) (Dividend Income) which a Domestic Corporation (excluding general incorporated associations and general incorporated foundations (other than public interest incorporated associations and public interest incorporated foundations), worker cooperatives, Associations or Foundations without Legal Personality, and those prescribed by Cabinet Order which are deemed to be public interest corporations, etc. as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act by an Act other than the Corporation Tax Act (referred to as "general incorporated associations or similar corporations" in the following paragraph); hereinafter the same applies in this Article) is paid and which relate to shares, etc. (meaning shares, etc. as prescribed in paragraph (1) of Article 23 of that Act, limited to those which the Domestic Corporation holds in its own name; the same applies in the following paragraph) that fall under shares, etc. of wholly owned subsidiaries of the Domestic Corporation as prescribed in Article 23, paragraph (5) (Exclusion of Dividends Received from Gross Profits) of that Act.
第七条第一項第四号、第百七十四条及び第百七十五条の規定は、内国法人（当該内国法人が他の内国法人（一般社団法人等を除く。）の発行済株式又は出資（当該他の内国法人が有する自己の株式等を除く。）の総数又は総額の三分の一を超える数又は金額の株式等を有する場合として政令で定める場合における当該内国法人に限る。）が支払を受ける当該他の内国法人の株式等（前項に規定する完全子法人株式等に該当する株式等を除く。）に係る第二十四条第一項に規定する配当等については、適用しない。
The provisions of Article 7, paragraph (1), item (iv), Article 174, and Article 175 do not apply to dividends and similar income as prescribed in Article 24, paragraph (1) which a Domestic Corporation (limited to a Domestic Corporation in a case prescribed by Cabinet Order as one in which the Domestic Corporation holds shares, etc. whose number or amount exceeds one third of the total number or total amount of the issued shares or capital contributions (excluding shares, etc. of its own held by the other Domestic Corporation) of another Domestic Corporation (excluding general incorporated associations or similar corporations)) is paid and which relate to shares, etc. of that other Domestic Corporation (excluding shares, etc. that fall under shares, etc. of wholly owned subsidiaries as prescribed in the preceding paragraph).