# 法人税法 / Corporation Tax Act — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（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-4231-114/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-20 - 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-4231-114/art-20 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-20 **第一項** 新法人税法第八十一条の四第七項の規定は、施行日以後に連結確定申告書等（新法人税法第八十一条の十九第一項の規定による申告書で新法人税法第八十一条の二十第一項各号に掲げる事項を記載したもの及び新法人税法第八十一条の二十二第一項の規定による申告書をいう。以下附則第二十三条までにおいて同じ。）の提出期限が到来する法人税について適用し、施行日前に連結確定申告書等の提出期限が到来した法人税については、なお従前の例による。 suppl-4231-114/art-20/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-20/par-1 The provisions of Article 81-4, paragraph (7) of the New Corporation Tax Act apply to corporation tax for which the due date for filing the consolidated tax return, etc. (meaning a return under Article 81-19, paragraph (1) of the New Corporation Tax Act which states the matters listed in the items of Article 81-20, paragraph (1) of the New Corporation Tax Act, and a return under Article 81-22, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter up to Article 23 of the Supplementary Provisions) arrives on or after the Effective Date, and the provisions then in force continue to govern corporation tax for which the due date for filing the consolidated tax return, etc. arrived before the Effective Date. machine translation, not official --- ## Cites - suppl-4231-114/art-20/par-1: 附則第二十三条 → 法人税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4231-114/art-23 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-23 --- ## 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-20261008T111236-119, 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