# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十八条 (Article 18) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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 (Article 18)（金銭の分配のうち出資総額等の減少に伴うものの範囲等） — address `art-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/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（金銭の分配のうち出資総額等の減少に伴うものの範囲等） — Scope of Distributions of Monies Accompanying a Decrease in Total Contributions, etc., and Other Matters caption: machine translation, not official art-18 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18 · https://japanlaw.org/l/340M50000040011/art-18 **第一項** 法第二十四条第一項（配当所得）に規定する財務省令で定めるものは、投資信託及び投資法人に関する法律第百三十七条（金銭の分配）の金銭の分配のうち、同条第三項の規定により出資総額又は同法第百三十五条（出資剰余金）の出資剰余金の額から控除される金額があるもの（当該金額が一時差異等調整引当額（投資法人の計算に関する規則（平成十八年内閣府令第四十七号）第三十九条第三項後段又は第六項後段（純資産の部の区分）の規定により同令第二条第二項第三十号（定義）に規定する一時差異等調整引当額として区分して表示される金額をいう。次項において同じ。）の増加額と同額である当該金銭の分配を除く。）とする。 art-18/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18/par-1 · https://japanlaw.org/l/340M50000040011/art-18/par-1 Those specified by Ministry of Finance Order as prescribed in Article 24, paragraph (1) (Dividend Income) of the Act are, among the distributions of monies under Article 137 (Distribution of Monies) of the Act on Investment Trusts and Investment Corporations, those for which there is an amount to be deducted, pursuant to the provisions of paragraph (3) of that Article, from the total contributions or from the amount of the surplus from contributions under Article 135 (Surplus from Contributions) of that Act (excluding a distribution of monies in which that amount is equal to the amount of increase in the temporary difference adjustment allowance (meaning the amount that is presented separately as the temporary difference adjustment allowance prescribed in Article 2, paragraph (2), item (xxx) (Definitions) of the Regulation on Accounting of Investment Corporations (Cabinet Office Order No. 47 of 2006) pursuant to the provisions of the latter part of Article 39, paragraph (3) or the latter part of paragraph (6) (Classification of the Net Assets Section) of that Regulation; the same applies in the following paragraph)). machine translation, not official **第二項** 令第六十一条第二項第五号（所有株式に対応する資本金等の額の計算方法等）に規定する財務省令で定める金額は、同号の出資等減少分配により増加する出資総額控除額（投資法人の計算に関する規則第三十九条第三項の規定により出資総額控除額に区分される金額をいう。）及び出資剰余金控除額（投資法人の計算に関する規則第三十九条第六項の規定により出資剰余金控除額に区分される金額をいう。）の合計額から当該出資等減少分配により増加する一時差異等調整引当額を控除した金額とする。 art-18/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18/par-2 · https://japanlaw.org/l/340M50000040011/art-18/par-2 The amount specified by Ministry of Finance Order as prescribed in Article 61, paragraph (2), item (v) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held) of the Order is the amount obtained by deducting the increase in the temporary difference adjustment allowance resulting from the distribution accompanying a decrease in contributions, etc. referred to in that item from the total amount of the total contributions deduction amount that increases through that distribution (meaning the amount classified as the total contributions deduction amount pursuant to the provisions of Article 39, paragraph (3) of the Regulation on Accounting of Investment Corporations) and the surplus-from-contributions deduction amount (meaning the amount classified as the surplus-from-contributions deduction amount pursuant to the provisions of Article 39, paragraph (6) of that Regulation). machine translation, not official **第三項** 令第六十一条第六項第十一号イ（２）及びロ（２）に規定する財務省令で定めるところにより計算した金額は、同号イ（２）又はロ（２）の他の調整対象通算法人の株式（出資を含む。以下この項において同じ。）の同号に規定する修正帳簿価額（当該他の調整対象通算法人が同条第二項第二号の分割型分割又は同項第三号の株式分配の直前の時において同条第六項第十一号イ（２）又はロ（２）の当該調整対象通算法人の株式を有する場合には、当該株式に係る同号イ（２）及びロ（２）に定める金額をないものとして計算した同号に規定する修正帳簿価額）に相当する金額とする。 art-18/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18/par-3 · https://japanlaw.org/l/340M50000040011/art-18/par-3 The amount calculated as provided by Ministry of Finance Order as prescribed in Article 61, paragraph (6), item (xi), (a)(2) and (b)(2) of the Order is the amount equivalent to the adjusted book value prescribed in that item of the shares (including contributions; the same applies hereinafter in this paragraph) of the other adjustment-target group-taxation corporation referred to in (a)(2) or (b)(2) of that item (if, immediately before the split-type split under Article 61, paragraph (2), item (ii) of the Order or the share distribution under item (iii) of that paragraph, that other adjustment-target group-taxation corporation holds shares of the adjustment-target group-taxation corporation referred to in Article 61, paragraph (6), item (xi), (a)(2) or (b)(2) of the Order, the adjusted book value prescribed in Article 61, paragraph (6), item (xi) of the Order calculated on the assumption that the amounts specified in (a)(2) and (b)(2) of that item pertaining to those shares do not exist). machine translation, not official --- ## Cites - art-18/par-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1 - art-18/par-1: 投資信託及び投資法人に関する法律第百三十七条 → e-Gov law 326AC0100000198, 第百三十七条 (Article 137), art-137 — not held in this collection - art-18/par-1: 同条第三項 → e-Gov law 326AC0100000198, 第百三十七条第三項 (Article 137, paragraph (3)), art-137/par-3 — not held in this collection - art-18/par-1: 同法第百三十五条 → e-Gov law 326AC0100000198, 第百三十五条 (Article 135), art-135 — not held in this collection - art-18/par-1: 次項 → 所得税法施行規則 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18/par-2 · https://japanlaw.org/l/340M50000040011/art-18/par-2 - art-18/par-2: 令第六十一条第二項第五号 → e-Gov law 340CO0000000096, 第六十一条第二項第五号 (Article 61, paragraph (2), item (v)), art-61/par-2/item-5 — not held in this collection - art-18/par-3: 令第六十一条第六項第十一号 → e-Gov law 340CO0000000096, 第六十一条第六項第十一号 (Article 61, paragraph (6), item (xi)), art-61/par-6/item-11 — not held in this collection - art-18/par-3: この項 → 所得税法施行規則 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18/par-3 · https://japanlaw.org/l/340M50000040011/art-18/par-3 - art-18/par-3: 同条第二項第二号 → e-Gov law 340CO0000000096, 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — not held in this collection - art-18/par-3: 同項第三号 → e-Gov law 340CO0000000096, 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 第十八条第一項（金銭の分配のうち出資総額等の減少に伴うものの範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18/par-1 · https://japanlaw.org/l/340M50000040011/art-18/par-1 - 所得税法施行規則 第十八条第三項（金銭の分配のうち出資総額等の減少に伴うものの範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-18/par-3 · https://japanlaw.org/l/340M50000040011/art-18/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-012, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-001, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27