Supplementary Provisions, Article 24Transitional Measures Concerning the Exclusion of Dividends Received in Consolidated Business Years from Gross Profits
第二十四条（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 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated corporation starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of the consolidated corporation started before the Effective Date, the provisions then in force continue to govern.
新法人税法第八十一条の四の規定は、連結法人の連結親法人事業年度が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、連結法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。
The provisions of Article 81-4, paragraph (3) of the Corporation Tax Act as Amended for October apply to the amount of dividends, etc. prescribed in that paragraph pertaining to shares or capital contributions that a consolidated corporation acquires through an acquisition prescribed in that paragraph on or after October 1, 2010.
十月新法人税法第八十一条の四第三項の規定は、連結法人が平成二十二年十月一日以後に同項に規定する取得をする株式又は出資に係る同項に規定する配当等の額について適用する。