Supplementary Provisions (Act No. 7 of 2018), Article 22 — Corporation Tax Act

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Supplementary Provisions, Article 22Transitional Measures Concerning Amounts Deemed to Be the Amount of Dividends or Similar Income

第二十二条（配当等の額とみなす金額に関する経過措置）

The provisions of Article 24, paragraph (3) of the New Corporation Tax Act apply to mergers and company splits by split-off carried out on or after the Effective Date.

新法人税法第二十四条第三項の規定は、施行日以後に行われる合併及び分割型分割について適用する。

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Nothing in this collection refers to this provision.

Defined terms2

the New Corporation Tax Act
新法人税法（しんほうじんぜいほう）
This Act as amended by Article 2 of Act No. 7 of 2018.
Supplementary Provisions, Article 19, paragraph (1)See it in the glossary
company split by split-off
分割型分割（ぶんかつがたぶんかつ）
A company split in which all the assets the splitting corporation (分割法人) receives as consideration for the split (分割対価資産) are delivered to its shareholders, etc. on the day of the split, or are delivered directly to them; or a split with no consideration (無対価分割) where, just before it, the succeeding corporation (分割承継法人) holds all the splitting corporation's issued shares, etc. or the splitting corporation holds no shares of the succeeding corporation.
次に掲げる分割
Article 2, paragraph (1), item (xii-9)See it in the glossary

This version

as amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)所得税法等の一部を改正する法律

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