Dividend income means income from dividends of surplus (these are limited to dividends from shares or capital contributions (including any beneficial interest in a Bond-Based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, and including a company bond-type beneficial interest; the same applies in the following Article), and exclude any dividends that result from a decrease in capital surplus, any dividends that are based on a split (meaning a company split by split-off as prescribed in Article 2, item (xii)-9 of the Corporation Tax Act, and including a trust split in connection with a Trust Subject to Corporate Taxation; hereinafter the same applies in this paragraph and the following Article), and any share distribution (meaning a share distribution as prescribed in Article 2, item (xii)-15-2 of that Act; hereinafter the same applies in this paragraph and the following Article)), dividends of profits (these include distributions of monies as prescribed in Article 115, paragraph (1) (Interim Dividends) of the Act on the Securitization of Assets, and exclude dividends based on a split-off and any share distribution), distributions of surplus (but only those related to capital contributions), distributions of monies under Article 137 (Distribution of Monies) of the Act on Investment Trusts and Investment Corporations (other than those specified by Ministry of Finance Order as distributions of monies accompanying a decrease in the total amount of capital contributions or similar (referred to as a "distribution that reduces contributions" in paragraph (1), item (iv) of the following Article)), and interest on funds (meaning interest on funds as prescribed in Article 55, paragraph (1) (Restrictions on Payment of Interest on Funds) of the Insurance Business Act), as well as distributions of proceeds from an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates (other than those relating to a qualified distribution in kind as prescribed in Article 2, item (xii)-15 of the Corporation Tax Act; hereinafter referred to as "dividends and similar income" in this Article), which the taxpayer receives from a corporation (other than a corporation in the public interest, etc. as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act or an Association or Foundation without Legal Personality).
配当所得とは、法人（法人税法第二条第六号（定義）に規定する公益法人等及び人格のない社団等を除く。）から受ける剰余金の配当（株式又は出資（公募公社債等運用投資信託以外の公社債等運用投資信託の受益権及び社債的受益権を含む。次条において同じ。）に係るものに限るものとし、資本剰余金の額の減少に伴うもの並びに分割型分割（同法第二条第十二号の九に規定する分割型分割をいい、法人課税信託に係る信託の分割を含む。以下この項及び次条において同じ。）によるもの及び株式分配（同法第二条第十二号の十五の二に規定する株式分配をいう。以下この項及び次条において同じ。）を除く。）、利益の配当（資産の流動化に関する法律第百十五条第一項（中間配当）に規定する金銭の分配を含むものとし、分割型分割によるもの及び株式分配を除く。）、剰余金の分配（出資に係るものに限る。）、投資信託及び投資法人に関する法律第百三十七条（金銭の分配）の金銭の分配（出資総額等の減少に伴う金銭の分配として財務省令で定めるもの（次条第一項第四号において「出資等減少分配」という。）を除く。）、基金利息（保険業法第五十五条第一項（基金利息の支払等の制限）に規定する基金利息をいう。）並びに投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）及び特定受益証券発行信託の収益の分配（法人税法第二条第十二号の十五に規定する適格現物分配に係るものを除く。以下この条において「配当等」という。）に係る所得をいう。
Dividend income is the amount of revenue arising from dividends and similar income for the year; provided, however, that if there is any interest paid in the year on a debt that the taxpayer needed to incur in order to acquire shares or other principal that is meant to generate dividend income (other than any interest on a debt that the taxpayer needed to incur in order to acquire Securities which have generated business income or miscellaneous income or anything else specified by Cabinet Order; hereinafter the same applies in this paragraph), the dividend income is the amount of revenue arising from dividends and similar income in the year, less the total amount calculated pursuant to Cabinet Order as the part of the interest payable on the debt in the period during which the taxpayer held the principal in that year.
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(Dividend Income)
Dividend income means income from dividends of surplus (these are limited to dividends from shares or capital contributions (including any beneficial interest in a Bond-Based Investment Trust other…
配当所得とは、法人（法人税法第二条第六号（定義）に規定する公益法人等及び人格のない社団等を除く。）から受ける剰余金の配当（株式又は出資（公募公社債等運用投資信託以外の公社債等運用投資信託の受益権及び社債的受益権を含む。次条において同じ。）に係るものに限るものとし、資本剰余金の額の減少に伴うもの並びに分割型分割（同法第…
Open this provision(Dividend Income)
Dividend income means income from dividends of surplus (these are limited to dividends from shares or capital contributions (including any beneficial interest in a Bond-Based Investment Trust other…
配当所得とは、法人（法人税法第二条第六号（定義）に規定する公益法人等及び人格のない社団等を除く。）から受ける剰余金の配当（株式又は出資（公募公社債等運用投資信託以外の公社債等運用投資信託の受益権及び社債的受益権を含む。次条において同じ。）に係るものに限るものとし、資本剰余金の額の減少に伴うもの並びに分割型分割（同法第…
Open this provision(Dividend Income)
Dividend income is the amount of revenue arising from dividends and similar income for the year; provided, however, that if there is any interest paid in the year on a debt that the taxpayer needed…
配当所得の金額は、その年中の配当等の収入金額とする。ただし、株式その他配当所得を生ずべき元本を取得するために要した負債の利子（事業所得又は雑所得の基因となつた有価証券その他政令で定めるものを取得するために要した負債の利子を除く。以下この項において同じ。）でその年中に支払うものがある場合は、当該収入金額から…
Open this provision(Amounts Deemed to Constitute Dividends)
If monies or any other assets are issued to a Shareholder, Member, or Other Investor in a corporation (other than a corporation in the public interest, etc. as prescribed in Article 2, item (vi)…
法人（法人税法第二条第六号（定義）に規定する公益法人等及び人格のない社団等を除く。以下この項において同じ。）の株主等が当該法人の次に掲げる事由により金銭その他の資産の交付を受けた場合において…
Open this provision(Amounts Deemed to Constitute Dividends)
redemption of the corporation's stated capital (meaning the issuance of dividends of surplus in connection with shares (but only if this causes a decrease in capital surplus) other than due to a…
当該法人の資本の払戻し（株式に係る剰余金の配当（資本剰余金の額の減少に伴うものに限る。）のうち分割型分割によるもの及び株式分配以外のもの並びに出資等減少分配をいう。）又は当該法人の解散による残余財産の分配
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qualified in-kind distribution: These mean a distribution in kind in which a domestic corporation is the corporation making a distribution in kind and in which the persons receiving the transfer of…
適格現物分配 内国法人を現物分配法人とする現物分配のうち、その現物分配により資産の移転を受ける者がその現物分配の直前において当該内国法人との間に完全支配関係がある内国法人（普通法人又は協同組合等に限る。）のみであるものをいう。
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share distribution: These mean a distribution in kind (limited to a dividend of surplus or a dividend of profits) through which the whole of the issued shares…
株式分配 現物分配（剰余金の配当又は利益の配当に限る。）のうち、その現物分配の直前において現物分配法人により発行済株式等の全部を保有されていた法人（次号において「完全子法人」という。）の当該発行済株式等の全部が移転するもの（その現物分配により当該発行済株式等の移転を受ける者がその現物分配の直前において当該現物分配法人…
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company split by split-off: These mean the company splits listed as follows:
分割型分割 次に掲げる分割をいう。
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corporation in the public interest, etc.:These mean any of the corporations listed in Appended Table 2.
公益法人等 別表第二に掲げる法人をいう。
Open this provisionAssociation or Foundation without Legal Personality
「人格のない社団等」
An association or foundation that is not a corporation but has a designated representative or administrator.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
Trust Subject to Corporate Taxation
「法人課税信託」
A trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965).
Defined inArticle 2, paragraph (1), item (viii-3)· applies throughout the law
Investment Trust
「投資信託」
An investment trust or a foreign investment trust as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations.
Defined inArticle 2, paragraph (1), item (xii-2)· applies throughout the law
Bond Investment Trust
「公社債投資信託」
A securities investment trust set up to invest its trust property in public and corporate bonds, and that does not invest in shares or equity.
Defined inArticle 2, paragraph (1), item (xv)· applies throughout the law
Bond-Based Investment Trustmachine translation
「公社債等運用投資信託」
An investment trust, other than a securities investment trust, that a Cabinet Order (政令) specifies as investing the money entrusted to it in bonds, bills and similar assets.
Defined inArticle 2, paragraph (1), item (xv-2)· applies throughout the law
Bond-Based Investment Trust Under Public Offering
「公募公社債等運用投資信託」
A bond-based investment trust whose units were offered to the public, as a Cabinet Order (政令) specifies within the meaning of the Financial Instruments and Exchange Act, and which falls within the investment trusts described in the Corporation Tax Act.
Defined inArticle 2, paragraph (1), item (xv-3)· applies throughout the law
Specified Trust That Issues Beneficiary Certificates
「特定受益証券発行信託」
A specified trust that issues beneficiary certificates as defined in Article 2, item (xxix)(c) of the Corporation Tax Act.
Defined inArticle 2, paragraph (1), item (xv-5)· applies throughout the law
Securities
「有価証券」
Securities as defined in Article 2, paragraph (1) of the Financial Instruments and Exchange Act, and similar instruments a Cabinet Order (政令) specifies.
Defined inArticle 2, paragraph (1), item (xvii)· applies throughout the law
bond-type beneficial interestmachine translation
「社債的受益権」
A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as described in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.
Defined inArticle 6-3, paragraph (1), item (iv)· applies only in this provision and in Article 24, paragraph (1); Article 176, paragraphs (1) and (2); Article 224-3; and Article 225, paragraph (1)
distribution that reduces contributionsmachine translation
「出資等減少分配」
A payment of money under Article 137 of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951) that goes with a reduction in the total contributions made to an investment corporation, of the kind Ministry of Finance Order (財務省令) specifies, which is left out of dividend income.
Short name set inArticle 24, paragraph (1)· applies only in this provision and in Article 25, paragraph (1), item (iv)
company split by split-offmachine translation
「分割型分割」
In Article 24, paragraph (1) and Article 25, a company split by split-off as defined in Article 2, item (xii)-9 of the Corporation Tax Act, including a split of a trust that is a trust subject to corporate taxation (法人課税信託).
Defined inArticle 24, paragraph (1)· applies only in this paragraph and in Article 25
share distributionmachine translation
「株式分配」
A distribution in kind, by way of a dividend, of all the shares of a wholly owned subsidiary to the distributing company's shareholders, as defined in Article 2, item (xii)-15-2 of the Corporation Tax Act.
Defined inArticle 24, paragraph (1)· applies only in this paragraph and in Article 25
dividends and similar incomemachine translation
「配当等」
Dividends of surplus, dividends of profits, distributions of surplus, distributions of money by investment corporations, interest on foundation funds, and distributions from investment trusts (other than bond ones) and specified trusts issuing beneficiary certificates, as listed in Article 24, paragraph (1) on dividend income.
Short name set inArticle 24, paragraph (1)· applies only in this article