# 法人税法 / Corporation Tax Act — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（解散による清算所得の金額の計算に関する経過措置） — address `suppl-4211-13/art-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-18 - 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. --- ### 第十八条（解散による清算所得の金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Amount of Liquidation Income as a Result of Dissolution caption: machine translation, not official suppl-4211-13/art-18 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-18 **第一項** 新法人税法第九十三条第二項第三号の規定は、施行日以後に解散（合併による解散及び新法人税法第九十二条第二項に規定する信託特定解散を除く。以下この条において同じ。）をする内国普通法人等（新法人税法第九十二条第一項に規定する内国普通法人等をいう。以下この条において同じ。）が清算中に受ける同号に規定する剰余金の配当等の額について適用する。 suppl-4211-13/art-18/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-18/par-1 The provisions of Article 93, paragraph (2), item (iii) of the New Corporation Tax Act apply to the amount of dividends of surplus, etc. prescribed in that item that a domestic ordinary corporation, etc. (meaning a domestic ordinary corporation, etc. prescribed in Article 92, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this Article) that dissolves (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the New Corporation Tax Act; the same applies hereinafter in this Article) on or after the Effective Date receives while in liquidation. machine translation, not official **第二項** 新法人税法第九十三条第二項第四号（同号に規定する外国源泉税等の額に係る部分に限る。）の規定は、施行日以後に解散をする内国普通法人等が清算中に減額される同号に規定する外国源泉税等の額について適用する。 suppl-4211-13/art-18/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-18/par-2 The provisions of Article 93, paragraph (2), item (iv) of the New Corporation Tax Act (limited to the part pertaining to the amount of foreign withholding tax, etc. prescribed in that item) apply to the amount of foreign withholding tax, etc. prescribed in that item that is reduced while in liquidation for a domestic ordinary corporation, etc. that dissolves on or after the Effective Date. machine translation, not official **第三項** 新法人税法第九十三条第二項第四号（同号に規定する外国法人税の額に係る部分に限る。）の規定は、内国普通法人等が施行日以後に開始する清算中の事業年度において減額される同号に規定する外国法人税の額について適用し、内国普通法人等が施行日前に開始した清算中の事業年度において還付を受けた旧法人税法第九十三条第二項第三号に規定する外国法人税の額については、なお従前の例による。 suppl-4211-13/art-18/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-18/par-3 The provisions of Article 93, paragraph (2), item (iv) of the New Corporation Tax Act (limited to the part pertaining to the amount of foreign corporation tax prescribed in that item) apply to the amount of foreign corporation tax prescribed in that item that is reduced in a business year in liquidation of a domestic ordinary corporation, etc. starting on or after the Effective Date, and with regard to the amount of foreign corporation tax prescribed in Article 93, paragraph (2), item (iii) of the Former Corporation Tax Act for which a domestic ordinary corporation, etc. received a refund in a business year in liquidation that started before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法人税法第九十六条の規定は、施行日以後に解散をする内国普通法人等が清算中に受ける同条に規定する剰余金の配当等の額に係る同条に規定する外国源泉税等の額について適用する。 suppl-4211-13/art-18/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-18/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-18/par-4 The provisions of Article 96 of the New Corporation Tax Act apply to the amount of foreign withholding tax, etc. prescribed in that Article pertaining to the amount of dividends of surplus, etc. prescribed in that Article that a domestic ordinary corporation, etc. that dissolves on or after the Effective Date receives while in liquidation. machine translation, not official --- ## Cites - suppl-4211-13/art-18/par-1: この条 → 法人税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4211-13/art-18 — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-18 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十八条第一項（解散による清算所得の金額の計算に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-18/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-20261008T111236-112, 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