# 所得税法 / Income Tax Act — 第百七十七条 (Article 177)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act/art-177. 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 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income 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: 第百七十七条 (Article 177)（完全子法人株式等に係る配当等の課税の特例） — address `art-177`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/art-177
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/art-177
- 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.

---

### 第百七十七条（完全子法人株式等に係る配当等の課税の特例） — Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries
<sup>caption: machine translation, not official</sup>
<sup>art-177 · https://japanlaw.org/en/income-tax-act/art-177 · https://japanlaw.org/l/340AC0000000033/art-177</sup>

    **第一項**  第七条第一項第四号（課税所得の範囲）、第百七十四条（内国法人に係る所得税の課税標準）及び第百七十五条（内国法人に係る所得税の税率）の規定は、内国法人（一般社団法人及び一般財団法人（公益社団法人及び公益財団法人を除く。）、労働者協同組合、人格のない社団等並びに法人税法以外の法律によつて法人税法第二条第六号（定義）に規定する公益法人等とみなされているもので政令で定めるもの（次項において「一般社団法人等」という。）を除く。以下この条において同じ。）が支払を受ける当該内国法人の同法第二十三条第五項（受取配当等の益金不算入）に規定する完全子法人株式等に該当する株式等（同条第一項に規定する株式等をいい、当該内国法人が自己の名義をもつて有するものに限る。次項において同じ。）に係る第二十四条第一項（配当所得）に規定する配当等については、適用しない。
    <sup>art-177/par-1 · https://japanlaw.org/en/income-tax-act/art-177/par-1 · https://japanlaw.org/l/340AC0000000033/art-177/par-1</sup>
    The provisions of Article 7, paragraph (1), item (iv) (Scope of Taxable Income), Article 174 (Tax Base for a Domestic Corporation's Income Taxes), and Article 175 (Tax Rates for a Domestic Corporation's Income Taxes) do not apply to dividends and similar income as prescribed in Article 24, paragraph (1) (Dividend Income) which a Domestic Corporation (excluding general incorporated associations and general incorporated foundations (other than incorporated public interest associations and incorporated public interest foundations), worker cooperatives, Associations or Foundations without Legal Personality, and those prescribed by Cabinet Order which are deemed to be public interest corporations, etc. as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act by an Act other than the Corporation Tax Act (referred to as "general incorporated association or similar corporation" in the following paragraph); hereinafter the same applies in this Article) is paid and which relate to shares or similar interests (meaning shares or similar interests as prescribed in paragraph (1) of Article 23 of that Act, limited to those which the Domestic Corporation holds in its own name; the same applies in the following paragraph) that fall under shares or similar interests of wholly owned subsidiaries of the Domestic Corporation as prescribed in Article 23, paragraph (5) (Exclusion of Dividends Received from Gross Profits) of that Act.
    <sup>machine translation, not official</sup>

    **第二項**  第七条第一項第四号、第百七十四条及び第百七十五条の規定は、内国法人（当該内国法人が他の内国法人（一般社団法人等を除く。）の発行済株式又は出資（当該他の内国法人が有する自己の株式等を除く。）の総数又は総額の三分の一を超える数又は金額の株式等を有する場合として政令で定める場合における当該内国法人に限る。）が支払を受ける当該他の内国法人の株式等（前項に規定する完全子法人株式等に該当する株式等を除く。）に係る第二十四条第一項に規定する配当等については、適用しない。
    <sup>art-177/par-2 · https://japanlaw.org/en/income-tax-act/art-177/par-2 · https://japanlaw.org/l/340AC0000000033/art-177/par-2</sup>
    The provisions of Article 7, paragraph (1), item (iv), Article 174, and Article 175 do not apply to dividends and similar income as prescribed in Article 24, paragraph (1) which a Domestic Corporation (limited to a Domestic Corporation in a case prescribed by Cabinet Order as one in which the Domestic Corporation holds shares or similar interests whose number or amount exceeds one third of the total number or total amount of the shares issued or capital contributions (excluding its own shares or similar interests held by the other Domestic Corporation) of another Domestic Corporation (excluding general incorporated associations or similar corporations)) is paid and which relate to shares or similar interests of that other Domestic Corporation (excluding shares or similar interests that fall under shares or similar interests of wholly owned subsidiaries as prescribed in the preceding paragraph).
    <sup>machine translation, not official</sup>

---

## Cites
- art-177/par-1: 第七条第一項第四号 → 所得税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-4
- art-177/par-1: 第百七十四条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/en/income-tax-act/art-174 · https://japanlaw.org/l/340AC0000000033/art-174
- art-177/par-1: 第百七十五条 → 所得税法 第百七十五条 (Article 175), art-175 — https://japanlaw.org/en/income-tax-act/art-175 · https://japanlaw.org/l/340AC0000000033/art-175
- art-177/par-1: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-177/par-1: 次項 → 所得税法 第百七十七条第二項 (Article 177, paragraph (2)), art-177/par-2 — https://japanlaw.org/en/income-tax-act/art-177/par-2 · https://japanlaw.org/l/340AC0000000033/art-177/par-2
- art-177/par-1: この条 → 所得税法 第百七十七条 (Article 177), art-177 — https://japanlaw.org/en/income-tax-act/art-177 · https://japanlaw.org/l/340AC0000000033/art-177
- art-177/par-1: 同法第二十三条第五項 → 法人税法 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/en/corporation-tax-act/art-23/par-5 · https://japanlaw.org/l/340AC0000000034/art-23/par-5
- art-177/par-1: 同条第一項 → 法人税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1
- art-177/par-1: 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-177/par-2: 第七条第一項第四号 → 所得税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-7/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-4
- art-177/par-2: 第百七十四条 → 所得税法 第百七十四条 (Article 174), art-174 — https://japanlaw.org/en/income-tax-act/art-174 · https://japanlaw.org/l/340AC0000000033/art-174
- art-177/par-2: 第百七十五条 → 所得税法 第百七十五条 (Article 175), art-175 — https://japanlaw.org/en/income-tax-act/art-175 · https://japanlaw.org/l/340AC0000000033/art-175
- art-177/par-2: 前項 → 所得税法 第百七十七条第一項 (Article 177, paragraph (1)), art-177/par-1 — https://japanlaw.org/en/income-tax-act/art-177/par-1 · https://japanlaw.org/l/340AC0000000033/art-177/par-1
- art-177/par-2: 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

## Cited by

6 provisions cite this one. No official source publishes this direction.

- 所得税法 第百七十七条第一項（完全子法人株式等に係る配当等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-177/par-1 · https://japanlaw.org/l/340AC0000000033/art-177/par-1
- 所得税法 第百七十七条第二項（完全子法人株式等に係る配当等の課税の特例） — https://japanlaw.org/en/income-tax-act/art-177/par-2 · https://japanlaw.org/l/340AC0000000033/art-177/par-2
- 所得税法 第二百十二条第三項（源泉徴収義務） — https://japanlaw.org/en/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3
- 所得税法 附則第六条第一項（完全子法人株式等に係る配当等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5041-4/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-6/par-1
- 所得税法 附則第六条第二項（完全子法人株式等に係る配当等の課税の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5041-4/art-6/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5041-4/art-6/par-2
- 所得税法施行規則 第八十三条第二項第五号（配当等の支払調書） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-83/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-83/par-2/item-5

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-029, translated 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261013T223738-001, translated 2026-10-14
- This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05