# 地方税法 / Local Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-21. 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: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - 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: 第二十一条 (Supplementary Provisions, Article 21) — address `suppl-3361-74/art-21` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-21 - 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. --- ### 第二十一条 suppl-3361-74/art-21 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-21 **第一項** 旧法第七十二条の十八第二項の規定の適用を受けた法人については、当該法人のこの法律の施行の日の属する事業年度の開始の日から三年以内に開始する各事業年度における配当、賞与その他の剰余金の処分により支出した金額が当該事業年度の所得の金額として政令で定める金額をこえる場合には、そのこえる金額のうち同法同条同項の規定により課税標準である所得とされなかつた金額からなる部分の金額として政令で定める金額は、当該剰余金の処分に係る事業年度の所得の計算上益金に算入する。 suppl-3361-74/art-21/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-21/par-1 With respect to a corporation to which Article 72-18, paragraph (2) of the Former Act applied, where the amount expended by the disposition of surplus, such as dividends and bonuses, in each business year beginning within three years from the beginning of the business year of the corporation that includes the date of enforcement of this Act exceeds the amount specified by Cabinet Order as the amount of income for that business year, the amount specified by Cabinet Order as the part of the excess consisting of amounts that were not treated as income constituting the tax base under Article 72-18, paragraph (2) of the Former Act is to be included in gross profits in calculating the income for the business year relating to that disposition of surplus. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-230, translated 2026-10-28 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27