Supplementary Provisions, Article 18Transitional Measures Concerning the Calculation of the Amount of Liquidation Income as a Result of Dissolution
第十八条（解散による清算所得の金額の計算に関する経過措置）
The provisions of Article 93, paragraph (2), item (iii) of the New Corporation Tax Act apply to the amount of dividends of surplus, etc. prescribed in that item that a domestic ordinary corporation, etc. (meaning a domestic ordinary corporation, etc. prescribed in Article 92, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article) that dissolves (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the New Corporation Tax Act; the same applies hereinafter in this Article) on or after the Effective Date receives while in liquidation.
新法人税法第九十三条第二項第三号の規定は、施行日以後に解散（合併による解散及び新法人税法第九十二条第二項に規定する信託特定解散を除く。以下この条において同じ。）をする内国普通法人等（新法人税法第九十二条第一項に規定する内国普通法人等をいう。以下この条において同じ。）が清算中に受ける同号に規定する剰余金の配当等の額について適用する。
The provisions of Article 93, paragraph (2), item (iv) of the New Corporation Tax Act (limited to the part pertaining to the amount of foreign withholding tax, etc. prescribed in that item) apply to the amount of foreign withholding tax, etc. prescribed in that item that is reduced while in liquidation for a domestic ordinary corporation, etc. that dissolves on or after the Effective Date.
新法人税法第九十三条第二項第四号（同号に規定する外国源泉税等の額に係る部分に限る。）の規定は、施行日以後に解散をする内国普通法人等が清算中に減額される同号に規定する外国源泉税等の額について適用する。
The provisions of Article 93, paragraph (2), item (iv) of the New Corporation Tax Act (limited to the part pertaining to the amount of foreign corporation tax prescribed in that item) apply to the amount of foreign corporation tax prescribed in that item that is reduced in a business year in liquidation of a domestic ordinary corporation, etc. starting on or after the Effective Date, and with regard to the amount of foreign corporation tax prescribed in Article 93, paragraph (2), item (iii) of the Former Corporation Tax Act for which a domestic ordinary corporation, etc. received a refund in a business year in liquidation that started before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 96 of the New Corporation Tax Act apply to the amount of foreign withholding tax, etc. prescribed in that Article pertaining to the amount of dividends of surplus, etc. prescribed in that Article that a domestic ordinary corporation, etc. that dissolves on or after the Effective Date receives while in liquidation.
新法人税法第九十六条の規定は、施行日以後に解散をする内国普通法人等が清算中に受ける同条に規定する剰余金の配当等の額に係る同条に規定する外国源泉税等の額について適用する。