# 法人税法 / Corporation Tax Act — 第三条 (Supplementary Provisions, Article 3) - 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: 第三条 (Supplementary Provisions, Article 3)（みなし配当に対する法人税に関する経過措置） — address `suppl-4131-6/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3 - 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. --- ### 第三条（みなし配当に対する法人税に関する経過措置） — Transitional Measures Concerning Corporation Tax on Deemed Dividends caption: machine translation, not official suppl-4131-6/art-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3 **第一項** 平成十三年四月一日から平成十四年三月三十一日までの間に行われた合併又は分割型分割（適格合併及び適格分割を除く。以下この条及び附則第十二条第三項において「非適格合併等」という。）により当該非適格合併等に係る被合併法人又は分割法人（以下この条及び附則第十二条第三項において「被合併法人等」という。）の株主等に株式のみが交付された場合において、当該非適格合併等に係る合併法人又は分割承継法人（以下この条及び附則第十二条第三項において「合併法人等」という。）が、当該非適格合併等を適格合併又は適格分割型分割（附則第十二条第三項において「適格合併等」という。）として当該非適格合併等の日の属する事業年度の所得に対する法人税の申告を行い、かつ、当該株式の価額のうち新法人税法第二十四条第一項の規定により利益の配当又は剰余金の分配の額とみなされる金額について第二条の規定による改正後の所得税法第百八十一条第一項又は第二百十二条第一項若しくは第三項の規定による所得税の徴収を行っていなかったときは、当該合併法人等が当該被合併法人等の株主等である法人の法人税を免れる目的で当該申告を行ったことが明らかである場合を除き、新法人税法第二十四条第一項の規定は、適用しない。 suppl-4131-6/art-3/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3/par-1 If, as a result of a merger or a company split by split-off (excluding a qualified merger and a qualified company split; hereinafter referred to as a "non-qualified merger, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions) carried out during the period from April 1, 2001 to March 31, 2002, only shares have been delivered to the shareholders, etc. of the acquired corporation or splitting corporation pertaining to that non-qualified merger, etc. (hereinafter referred to as the "acquired corporation, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions), and the acquiring corporation or succeeding corporation in a company split pertaining to that non-qualified merger, etc. (hereinafter referred to as the "acquiring corporation, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions) has filed a return of corporation tax on income for the business year containing the date of that non-qualified merger, etc., treating that non-qualified merger, etc. as a qualified merger or a Qualified Company Split by Split-Off (referred to as a "qualified merger, etc." in Article 12, paragraph (3) of the Supplementary Provisions), and has not collected income tax pursuant to the provisions of Article 181, paragraph (1) or Article 212, paragraph (1) or (3) of the Income Tax Act as amended by the provisions of Article 2 on the amount, out of the value of those shares, that is deemed to be the amount of a dividend of profits or a distribution of surplus pursuant to the provisions of Article 24, paragraph (1) of the New Corporation Tax Act, the provisions of Article 24, paragraph (1) of the New Corporation Tax Act do not apply, except in the case where it is clear that the acquiring corporation, etc. filed that return for the purpose of evading the corporation tax of a corporation that is a shareholder, etc. of the acquired corporation, etc. machine translation, not official --- ## Cites - suppl-4131-6/art-3/par-1: 所得税法第百八十一条第一項 → 所得税法 第百八十一条第一項 (Article 181, paragraph (1)), art-181/par-1 — https://japanlaw.org/en/income-tax-act/art-181/par-1 · https://japanlaw.org/l/340AC0000000033/art-181/par-1 - suppl-4131-6/art-3/par-1: 第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/en/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1 - suppl-4131-6/art-3/par-1: 第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/en/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3 - suppl-4131-6/art-3/par-1: この条 → 法人税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4131-6/art-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第二条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-2/par-1 - 法人税法 附則第三条第一項（みなし配当に対する法人税に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3/par-1 - 法人税法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-23/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-20261008T111236-090, 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