# 法人税法 / Corporation Tax Act — 第四十五条 (Supplementary Provisions, Article 45) - 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: 第四十五条 (Supplementary Provisions, Article 45)（連結事業年度における受取配当等の益金不算入に関する経過措置） — address `suppl-4181-10/art-45` - 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-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-45 - 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. --- ### 第四十五条（連結事業年度における受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years caption: machine translation, not official suppl-4181-10/art-45 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-45 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-45 **第一項** 新法人税法第八十一条の四第二項の規定は、連結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、連結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八十一条の四第二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-45/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-45/par-1 The provisions of Article 81-4, paragraph (2) of the New Corporation Tax Act apply to the amount of dividends, etc. prescribed in that paragraph that a consolidated 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 81-4, paragraph (2) of the Former Corporation Tax Act that a consolidated 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 ## 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 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-104, 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