# 法人税法 / Corporation Tax Act — 第二十六条 (Supplementary Provisions, Article 26) - 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: 第二十六条 (Supplementary Provisions, Article 26)（受取配当等の益金不算入等に関する経過措置） — address `suppl-4181-10/art-26` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26 - 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. --- ### 第二十六条（受取配当等の益金不算入等に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits, etc. caption: machine translation, not official suppl-4181-10/art-26 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26 **第一項** 新法人税法第二十三条第一項（第一号に係る部分に限る。）の規定は、法人が受ける会社法施行日以後の日をその支払に係る基準日とする同項に規定する配当等の額（会社法第四百五十四条第一項若しくは第五項の決議又は同法第四百五十九条第一項の規定による定款の定めがある場合における取締役会の決議による剰余金の配当で、その支払に係る基準日が会社法施行日前の日であるもの（以下この項及び第三項において「経過配当」という。）の額を含む。）について適用し、法人が受けた会社法施行日前の日をその支払に係る基準日とする旧法人税法第二十三条第一項（第一号に係る部分に限る。）に規定する配当等の額（経過配当の額を除く。）については、なお従前の例による。 suppl-4181-10/art-26/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-1 The provisions of Article 23, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (i)) apply to the amount of dividends, etc. prescribed in that paragraph that a corporation receives whose record date for payment is a date on or after the Companies Act Effective Date (including the amount of dividends of surplus paid by a resolution under Article 454, paragraph (1) or (5) of the Companies Act or by a resolution of the board of directors in the case where the articles of incorporation provide as set forth in Article 459, paragraph (1) of that Act, whose record date for payment is a date before the Companies Act Effective Date (referred to as a "transitional dividend" in this paragraph and paragraph (3))), and with regard to the amount of dividends, etc. prescribed in Article 23, paragraph (1) of the Former Corporation Tax Act (limited to the part pertaining to item (i)) that a corporation received whose record date for payment is a date before the Companies Act Effective Date (excluding the amount of transitional dividends), the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第二十三条第三項の規定は、法人が受ける会社法施行日以後の日を同項に規定する基準日とする同項に規定する配当等の額について適用し、法人が受けたその計算の基礎となった期間の末日が会社法施行日前である旧法人税法第二十三条第三項に規定する配当等の額については、なお従前の例による。 suppl-4181-10/art-26/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-2 The provisions of Article 23, paragraph (3) of the New Corporation Tax Act apply to the amount of dividends, etc. prescribed in that paragraph that a corporation receives whose record date prescribed in that paragraph is a date on or after the Companies Act Effective Date, and with regard to the amount of dividends, etc. prescribed in Article 23, paragraph (3) of the Former Corporation Tax Act that a corporation received for which the last day of the period used as the basis of the calculation is before the Companies Act Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法人税法第二十四条第一項（第三号に係る部分に限る。）の規定は、法人が会社法施行日以後の日をその支払に係る基準日とする同号に規定する資本の払戻し（経過配当に該当する同号に規定する剰余金の配当を含む。）により金銭その他の資産の交付を受ける場合について適用し、法人が会社法施行日前の日をその支払に係る基準日とする旧法人税法第二十四条第一項第三号に規定する資本又は出資の減少により金銭その他の資産の交付を受けた場合については、なお従前の例による。 suppl-4181-10/art-26/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-3 The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (iii)) apply in the case where a corporation receives a delivery of monies or other assets as a result of a refund of capital prescribed in that item (including a dividend of surplus prescribed in that item that constitutes a transitional dividend) whose record date for payment is a date on or after the Companies Act Effective Date, and with regard to the case where a corporation received a delivery of monies or other assets as a result of a reduction of capital or capital contributions prescribed in Article 24, paragraph (1), item (iii) of the Former Corporation Tax Act whose record date for payment is a date before the Companies Act Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 法人が施行日前に行われた旧法人税法第二十四条第一項第四号に規定する株式の消却により金銭その他の資産の交付を受けた場合については、なお従前の例による。 suppl-4181-10/art-26/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-4 With regard to the case where a corporation received a delivery of monies or other assets as a result of a cancellation of shares prescribed in Article 24, paragraph (1), item (iv) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新法人税法第二十四条第一項（第五号に係る部分に限る。）の規定は、法人が施行日以後に同項に規定する法人の同号に掲げる事由により金銭その他の資産の交付を受ける場合について適用し、法人が施行日前に行われた旧法人税法第二十四条第一項第六号に規定する持分の払戻しにより金銭その他の資産の交付を受けた場合については、なお従前の例による。 suppl-4181-10/art-26/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-5 The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (v)) apply in the case where a corporation receives a delivery of monies or other assets on or after the Effective Date on the grounds listed in that item concerning the corporation prescribed in that paragraph, and with regard to the case where a corporation received a delivery of monies or other assets as a result of a refund of equity prescribed in Article 24, paragraph (1), item (vi) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第六項** 新法人税法第二十四条第一項（第六号に係る部分に限る。）の規定は、法人が会社法施行日以後に行われる同号に規定する組織変更により金銭その他の資産の交付を受ける場合について適用する。 suppl-4181-10/art-26/par-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-6 The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part pertaining to item (vi)) apply in the case where a corporation receives a delivery of monies or other assets as a result of an entity conversion prescribed in that item carried out on or after the Companies Act Effective Date. machine translation, not official **第七項** 新法人税法第二十四条第二項の規定は、法人が会社法施行日以後に行う合併について適用し、法人が会社法施行日前に行った合併及び分割型分割については、なお従前の例による。 suppl-4181-10/art-26/par-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-7 The provisions of Article 24, paragraph (2) of the New Corporation Tax Act apply to mergers carried out by a corporation on or after the Companies Act Effective Date, and with regard to mergers and company splits by split-off carried out by a corporation before the Companies Act Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4181-10/art-26/par-1: 第三項 → 法人税法 附則第二十六条第三項 (Supplementary Provisions, Article 26, paragraph (3)), suppl-4181-10/art-26/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-3 - suppl-4181-10/art-26/par-1: この項 → 法人税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4181-10/art-26/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-1 - suppl-4181-10/art-26/par-1: 会社法第四百五十四条第一項 → 会社法 第四百五十四条第一項 (Article 454, paragraph (1)), art-454/par-1 — https://japanlaw.org/en/companies-act/art-454/par-1 · https://japanlaw.org/l/417AC0000000086/art-454/par-1 - suppl-4181-10/art-26/par-1: 第五項 → 会社法 第四百五十四条第五項 (Article 454, paragraph (5)), art-454/par-5 — https://japanlaw.org/en/companies-act/art-454/par-5 · https://japanlaw.org/l/417AC0000000086/art-454/par-5 - suppl-4181-10/art-26/par-1: 同法第四百五十九条第一項 → 会社法 第四百五十九条第一項 (Article 459, paragraph (1)), art-459/par-1 — https://japanlaw.org/en/companies-act/art-459/par-1 · https://japanlaw.org/l/417AC0000000086/art-459/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第六号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-6/sub-2 - 法人税法 附則第二十六条第一項（受取配当等の益金不算入等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/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-20261008T111236-101, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-102, 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