# 法人税法 / Corporation Tax Act — 第四十三条 (Supplementary Provisions, Article 43) - 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: 第四十三条 (Supplementary Provisions, Article 43)（特定同族会社の特別税率に関する経過措置） — address `suppl-4181-10/art-43` - 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-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-43 - 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. --- ### 第四十三条（特定同族会社の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for Specified Family Companies caption: machine translation, not official suppl-4181-10/art-43 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-43 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-43 **第一項** 新法人税法第六十七条第四項の規定は、会社法施行日以後に終了する事業年度にその支払に係る基準日がある剰余金の配当又は利益の配当について適用する。 suppl-4181-10/art-43/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-43/par-1 The provisions of Article 67, paragraph (4) of the New Corporation Tax Act apply to dividends of surplus or dividends of profits whose record date for payment falls within a business year ending on or after the Companies Act Effective Date. machine translation, not official **第二項** 施行日以後に開始し、かつ、会社法施行日前に終了した事業年度における旧法人税法第六十七条第二項に規定する債務の確定していない賞与の額は、新法人税法第六十七条第三項に規定する留保した金額に含まれるものとする。 suppl-4181-10/art-43/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-43/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-43/par-2 The amount of bonuses for which the obligation has not been determined prescribed in Article 67, paragraph (2) of the Former Corporation Tax Act in a business year that commenced on or after the Effective Date and ended before the Companies Act Effective Date is to be included in the retained amount prescribed in Article 67, paragraph (3) of the New Corporation Tax Act. machine translation, not official ## Cited by 1 provision cites 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 --- ## 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-20261008T111236-103, 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