# 法人税法 / Corporation Tax Act — 第十条 (Supplementary Provisions, Article 10) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十条 (Supplementary Provisions, Article 10)（みなし配当金額の一部の控除等に関する経過規定） — address `suppl-3401-34/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-10 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十条（みなし配当金額の一部の控除等に関する経過規定） — Transitional Provisions Concerning the Deduction of Part of the Amount of Deemed Dividends, etc. caption: machine translation, not official suppl-3401-34/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-10 **第一項** 新法第六十九条（みなし配当金額の一部の控除）、第九十七条（みなし配当金額の一部の残余財産価額への算入）及び第百一条（解散の場合の清算所得に対する法人税額からのみなし配当金額の一部の控除）の規定（新法第二十四条第一項第三号（解散の場合のみなし配当）に掲げる金銭その他の資産に係る部分に限る。）は、内国法人が施行日以後に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合について適用し、内国法人が同日前に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合については、なお従前の例による。 suppl-3401-34/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-10/par-1 The provisions of Article 69 (Deduction of Part of the Amount of Deemed Dividends), Article 97 (Inclusion of Part of the Amount of Deemed Dividends in the Value of Residual Assets) and Article 101 (Deduction of Part of the Amount of Deemed Dividends from the Amount of Corporation Tax on Liquidation Income in the Case of Dissolution) of the New Act (limited to the part pertaining to monies or other assets listed in Article 24, paragraph (1), item (iii) of the New Act (Deemed Dividends in the Case of Dissolution)) apply to cases where a domestic corporation receives the delivery of monies or other assets as a distribution of residual assets from a corporation that dissolved on or after the Effective Date, and with regard to cases where a domestic corporation receives the delivery of monies or other assets as a distribution of residual assets from a corporation that dissolved before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 外国法人が施行日前に交付を受けた旧法第九条の六第二項第二号又は第三号（解散又は合併の場合のみなし配当）に規定する金銭その他の資産については、旧法第十条の二（各事業年度の所得に対する法人税額からのみなし配当金額の一部の控除）その他の旧法の規定は、なおその効力を有する。 suppl-3401-34/art-10/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-10/par-2 With regard to monies or other assets prescribed in Article 9-6, paragraph (2), item (ii) or item (iii) of the Former Act (Deemed Dividends in the Case of Dissolution or Merger) that a foreign corporation received before the Effective Date, the provisions of Article 10-2 of the Former Act (Deduction of Part of the Amount of Deemed Dividends from the Amount of Corporation Tax on Income for Each Business Year) and other provisions of the Former Act remain in force. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-17/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-066, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08