Supplementary Provisions, Article 45Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years
第四十五条（連結事業年度における受取配当等の益金不算入に関する経過措置）
The provisions of Article 81-4, paragraph (2) of the New Corporation Tax Act apply to the amount of dividends, etc. prescribed in that paragraph that a consolidated corporation receives whose record date prescribed in that paragraph is a date on or after the Companies Act Effective Date, and with regard to the amount of dividends, etc. prescribed in Article 81-4, paragraph (2) of the Former Corporation Tax Act that a consolidated corporation received for which the last day of the period used as the basis of the calculation is before the Companies Act Effective Date, the provisions then in force continue to govern.
新法人税法第八十一条の四第二項の規定は、連結法人が受ける会社法施行日以後の日を同項に規定する基準日とする同項に規定する配当等の額について適用し、連結法人が受けたその計算の基礎となった期間の末日が会社法施行日前である旧法人税法第八十一条の四第二項に規定する配当等の額については、なお従前の例による。