Article 67-7Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. by Insurance Companies
第六十七条の七（保険会社の受取配当等の益金不算入の特例）
Where, in any business year of a corporation filing a blue return that conducts insurance business under a license prescribed in Article 3, paragraph (1) or Article 185, paragraph (1) of the Insurance Business Act, there is an amount of dividends and similar income prescribed in Article 23, paragraph (1) of the Corporation Tax Act (including as applied with the replacement of terms pursuant to the provisions of paragraph (1) of the preceding Article) received with respect to non-controlling-purpose shares, etc. prescribed in paragraph (6) of that Article (including as applied with the replacement of terms pursuant to the provisions of paragraph (1) of the preceding Article) held by it (hereinafter referred to as the "amount of dividends and similar income on special non-controlling-purpose shares, etc." in this paragraph), the amount not included in gross profit in calculating the amount of income for each of those business years pursuant to the provisions of Article 23, paragraph (1) of that Act with regard to that amount of dividends and similar income on special non-controlling-purpose shares, etc. is, notwithstanding the provisions of that paragraph, the amount equivalent to 40 percent of that amount of dividends and similar income on special non-controlling-purpose shares, etc.
青色申告書を提出する法人で保険業法第三条第一項又は第百八十五条第一項に規定する免許を受けて保険業を行うものの各事業年度において、その保有する法人税法第二十三条第六項（前条第一項の規定により読み替えて適用する場合を含む。）に規定する非支配目的株式等につき支払を受ける同法第二十三条第一項（前条第一項の規定により読み替えて適用する場合を含む。）に規定する配当等の額（以下この項において「特例非支配目的株式等に係る配当等の額」という。）がある場合には、その特例非支配目的株式等に係る配当等の額について同法第二十三条第一項の規定により当該各事業年度の所得の金額の計算上益金の額に算入しない金額は、同項の規定にかかわらず、当該特例非支配目的株式等に係る配当等の額の百分の四十に相当する金額とする。
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。