# 法人税法 / Corporation Tax Act — 第二十三条 (Article 23) - 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: 第二十三条 (Article 23)（受取配当等の益金不算入） — address `art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-23 - 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. --- ### 第二十三条（受取配当等の益金不算入） — (Exclusion of Dividends Received from Gross Profits) caption: Ministry of Justice translation — Japanese Law Translation Database System art-23 · https://japanlaw.org/ja/corporation-tax-act/art-23 · https://japanlaw.org/l/340AC0000000034/art-23 **第一項** 内国法人が次に掲げる金額（第一号に掲げる金額にあつては、外国法人若しくは公益法人等又は人格のない社団等から受けるもの及び適格現物分配に係るものを除く。以下この条において「配当等の額」という。）を受けるときは、その配当等の額（関連法人株式等に係る配当等の額にあつては当該配当等の額から当該配当等の額に係る利子の額に相当するものとして政令で定めるところにより計算した金額を控除した金額とし、完全子法人株式等、関連法人株式等及び非支配目的株式等のいずれにも該当しない株式等（株式又は出資をいう。以下この条において同じ。）に係る配当等の額にあつては当該配当等の額の百分の五十に相当する金額とし、非支配目的株式等に係る配当等の額にあつては当該配当等の額の百分の二十に相当する金額とする。）は、その内国法人の各事業年度の所得の金額の計算上、益金の額に算入しない。 art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 In the case where a domestic corporation receives any of the following amounts (for the amount listed in item (i), excluding those received from a foreign corporation, a public interest corporation, etc. or an association or foundation without juridical personality and those pertaining to a qualified in-kind distribution; hereinafter referred to as the "amount of dividends, etc." in this Article), the amount of dividends, etc. (for the amount of dividends, etc. pertaining to shares, etc. of a related corporation, the amount that remains after deducting from the amount of dividends, etc. the amount calculated as specified by Cabinet Order as the amount equivalent to the amount of interest pertaining to the amount of dividends, etc.; for the amount of dividends, etc. pertaining to shares, etc. (meaning shares or capital contributions; hereinafter the same applies in this Article) that fall under none of wholly owned subsidiary shares, etc., shares, etc. of a related corporation and shares, etc. held for non-controlling purposes, the amount equivalent to 50 percent of the amount of dividends, etc.; and for the amount of dividends, etc. pertaining to shares, etc. held for non-controlling purposes, the amount equivalent to 20 percent of the amount of dividends, etc.) is excluded from the amount of gross profit, when calculating the amount of income of the domestic corporation for each business year: machine translation, not official **一** 剰余金の配当（株式等に係るものに限るものとし、資本剰余金の額の減少に伴うもの並びに分割型分割によるもの及び株式分配を除く。）若しくは利益の配当（分割型分割によるもの及び株式分配を除く。）又は剰余金の分配（出資に係るものに限る。）の額 art-23/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-1 the amount of the dividend of surplus (limited to a dividend related to shares, etc. and excluding a dividend resulting from a decrease in capital surplus, a dividend due to company split by split-off, and a share distribution), dividend of profits (excluding a dividend due to company split by split-off and a share distribution), or distribution of surplus (limited to distribution related to capital contributions); machine translation, not official **二** 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（出資総額等の減少に伴う金銭の分配として財務省令で定めるもの（第二十四条第一項第四号（配当等の額とみなす金額）において「出資等減少分配」という。）を除く。）の額 art-23/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-2 the amount of distribution of monies under Article 137 (Distribution of Monies) of the Act on Investment Trusts and Investment Corporations (excluding a distribution of monies specified by Ministry of Finance Order as a distribution of monies accompanying a decrease in the total amount of contributions, etc. (referred to as a "distribution that reduces contributions" in Article 24, paragraph (1), item (iv) (The Amount Deemed to Be Dividends))); machine translation, not official **三** 資産の流動化に関する法律第百十五条第一項（中間配当）に規定する金銭の分配の額 art-23/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-3 the amount of distribution of monies prescribed in Article 115, paragraph (1) (Interim Dividend) of the Act on Securitization of Assets; and Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定は、内国法人がその受ける配当等の額（第二十四条第一項の規定により、その内国法人が受ける配当等の額とみなされる金額を除く。以下この項において同じ。）の元本である株式等をその配当等の額に係る基準日等（次の各号に掲げる配当等の額の区分に応じ当該各号に定める日をいう。以下この項において同じ。）以前一月以内に取得し、かつ、当該株式等又は当該株式等と銘柄を同じくする株式等を当該基準日等後二月以内に譲渡した場合におけるその譲渡した株式等のうち政令で定めるものの配当等の額については、適用しない。 art-23/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-2 In the case where a domestic corporation acquired shares, etc., which are the principal for the amount of dividends, etc. receivable (excluding the amount deemed to be the amount of dividends, etc. that the domestic corporation is to receive pursuant to the provisions of Article 24, paragraph (1); hereinafter the same applies in this paragraph), within one month on or before the base date, etc. pertaining to the amount of dividends, etc. (meaning the day specified in each of the following items for the category of the amount of dividends, etc. listed in the relevant item; hereinafter the same applies in this paragraph) and then transferred the shares, etc. or other shares, etc. of the same issue within two months after the base date, etc., the provisions of the preceding paragraph do not apply to the amount of dividends, etc. of the portion of the transferred shares, etc. that is specified by Cabinet Order. machine translation, not official **一** 株式会社がする前項第一号に規定する剰余金の配当で当該剰余金の配当を受ける者を定めるための会社法第百二十四条第一項（基準日）に規定する基準日（以下この項において「基準日」という。）の定めがあるものの額　当該基準日 art-23/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-2/item-1 The amount of a dividend of surplus prescribed in item (i) of the preceding paragraph paid by a stock company for which a base date prescribed in Article 124, paragraph (1) (Record Date) of the Companies Act (hereinafter referred to as the "base date" in this paragraph) is set for determining the persons who are to receive the dividend of surplus: the base date; machine translation, not official **二** 株式会社以外の法人がする前項第一号に規定する剰余金の配当若しくは利益の配当若しくは剰余金の分配、同項第二号に規定する金銭の分配又は同項第三号に規定する金銭の分配（以下この号及び次号において「配当等」という。）で、当該配当等を受ける者を定めるための基準日に準ずる日の定めがあるものの額　同日 art-23/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-2/item-2 The amount of a dividend of surplus, dividend of profits or distribution of surplus prescribed in item (i) of the preceding paragraph, a distribution of monies prescribed in item (ii) of that paragraph, or a distribution of monies prescribed in item (iii) of that paragraph (hereinafter referred to as "dividends, etc." in this item and the following item) made by a corporation other than a stock company, for which a day equivalent to the base date is set for determining the persons who are to receive the dividends, etc.: that day; machine translation, not official **三** 配当等で当該配当等を受ける者を定めるための基準日又は基準日に準ずる日の定めがないものの額　当該配当等がその効力を生ずる日（その効力を生ずる日の定めがない場合には、当該配当等がされる日） art-23/par-2/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-23/par-2/item-3 The amount of dividends, etc. for which neither a base date nor a day equivalent to a base date is set for determining the persons who are to receive the dividends, etc.: the day on which the dividends, etc. become effective (where the day on which they become effective is not set, the day on which the dividends, etc. are made). machine translation, not official **第三項** 第一項の規定は、内国法人がその受ける配当等の額（第二十四条第一項（第五号に係る部分に限る。）の規定により、その内国法人が受ける配当等の額とみなされる金額に限る。以下この項において同じ。）の元本である株式等でその配当等の額の生ずる基因となる同号に掲げる事由が生ずることが予定されているものの取得（適格合併又は適格分割型分割による引継ぎを含む。）をした場合におけるその取得をした株式等に係る配当等の額（その予定されていた事由（第六十一条の二第十七項（有価証券の譲渡益又は譲渡損の益金又は損金算入）の規定の適用があるものを除く。）に基因するものとして政令で定めるものに限る。）については、適用しない。 art-23/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-3 · https://japanlaw.org/l/340AC0000000034/art-23/par-3 The provisions of paragraph (1) do not apply, in the case where a domestic corporation has acquired (including succession through a qualified merger or Qualified Company Split by Split-Off) shares, etc. which are the principal for the amount of dividends, etc. it receives (limited to the amount deemed to be the amount of dividends, etc. that the domestic corporation receives pursuant to the provisions of Article 24, paragraph (1) (limited to the part pertaining to item (v)); hereinafter the same applies in this paragraph) and for which the occurrence of the event listed in that item that gives rise to the amount of dividends, etc. is scheduled, to the amount of dividends, etc. pertaining to the shares, etc. so acquired (limited to the amount specified by Cabinet Order as arising from the scheduled event (excluding an event to which the provisions of Article 61-2, paragraph (17) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) apply)). machine translation, not official **第四項** 第一項に規定する関連法人株式等とは、内国法人（当該内国法人との間に完全支配関係がある他の法人を含む。）が他の内国法人（公益法人等及び人格のない社団等を除く。）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他の内国法人の株式等（次項に規定する完全子法人株式等を除く。）をいう。 art-23/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-4 · https://japanlaw.org/l/340AC0000000034/art-23/par-4 The shares, etc. of a related corporation prescribed in paragraph (1) means the shares, etc. of another domestic corporation (excluding the wholly owned subsidiary shares, etc. prescribed in the following paragraph) in the case specified by Cabinet Order as the case where a domestic corporation (including another corporation that has a full controlling interest with the domestic corporation) holds shares, etc. whose number or amount exceeds one-third of the total number or total amount of the issued shares of or capital contributions to the other domestic corporation (excluding a public interest corporation, etc. and an association or foundation without juridical personality) (excluding the shares, etc. that the other domestic corporation holds in itself). machine translation, not official **第五項** 第一項に規定する完全子法人株式等とは、配当等の額の計算期間を通じて内国法人との間に完全支配関係がある他の内国法人（公益法人等及び人格のない社団等を除く。）の株式等として政令で定めるものをいう。 art-23/par-5 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-5 · https://japanlaw.org/l/340AC0000000034/art-23/par-5 The wholly owned subsidiary shares, etc. prescribed in paragraph (1) means the shares, etc. of another domestic corporation (excluding a public interest corporation, etc. and an association or foundation without juridical personality) that has a full controlling interest with a domestic corporation throughout the calculation period of the amount of dividends, etc., which are specified by Cabinet Order. machine translation, not official **第六項** 第一項に規定する非支配目的株式等とは、内国法人（当該内国法人との間に完全支配関係がある他の法人を含む。）が他の内国法人（公益法人等及び人格のない社団等を除く。）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。）の総数又は総額の百分の五以下に相当す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を除く。）をいう。 art-23/par-6 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-6 · https://japanlaw.org/l/340AC0000000034/art-23/par-6 The non-controlling-purpose shares, etc. prescribed in paragraph (1) mean the shares, etc. of another domestic corporation (excluding the wholly owned subsidiary shares, etc. prescribed in the preceding paragraph) in the case specified by Cabinet Order as a case where a domestic corporation (including another corporation with which the domestic corporation has a full controlling interest) holds shares, etc. equivalent to 5 percent or less of the total number or total amount of issued shares or capital contributions of another domestic corporation (excluding a public interest corporation, etc. and an association or foundation without juridical personality) (such issued shares or capital contributions exclude shares, etc. that the second domestic corporation holds in itself). machine translation, not official **第七項** 第一項の規定は、確定申告書、修正申告書又は更正請求書に益金の額に算入されない配当等の額及びその計算に関する明細を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により益金の額に算入されない金額は、当該金額として記載された金額を限度とする。 art-23/par-7 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-7 · https://japanlaw.org/l/340AC0000000034/art-23/par-7 The provisions of paragraph (1) apply only in the case where a Final Return, amended return, or written request for Reassessment comes with the attachment of documents stating the amount of dividends, etc. that is to be excluded from gross profits and a detailed statement concerning the calculation thereof. In this case, the amount to be excluded from gross profits pursuant to the provisions of that paragraph does not exceed such recorded amount. machine translation, not official **第八項** 適格合併、適格分割、適格現物出資又は適格現物分配により株式等の移転が行われた場合における第一項及び第二項の規定の適用その他第一項から第六項までの規定の適用に関し必要な事項は、政令で定める。 art-23/par-8 · https://japanlaw.org/ja/corporation-tax-act/art-23/par-8 · https://japanlaw.org/l/340AC0000000034/art-23/par-8 Necessary matters concerning the application of the provisions of paragraphs (1) and (2) and the provisions of paragraphs (1) through (6) in the case where the shares, etc. have been transferred as a result of a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution are specified by Cabinet Order. machine translation, not official --- ## Cites - art-23/par-1: この条 → 法人税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/corporation-tax-act/art-23 · https://japanlaw.org/l/340AC0000000034/art-23 - art-23/par-1: 第一号 → 法人税法 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-1 - art-23/par-1/item-2: 第二十四条第一項第四号 → 法人税法 第二十四条第一項第四号 (Article 24, paragraph (1), item (iv)), art-24/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-24/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-24/par-1/item-4 - art-23/par-1/item-2: 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-23/par-1/item-3: 資産の流動化に関する法律第百十五条第一項 → e-Gov law 410AC0000000105, 第百十五条第一項 (Article 115, paragraph (1)), art-115/par-1 — not held in this collection - art-23/par-2: この項 → 法人税法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-2 - art-23/par-2: 前項 → 法人税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 - art-23/par-2: 第二十四条第一項 → 法人税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/art-24/par-1 - art-23/par-2/item-1: この項 → 法人税法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-2 - art-23/par-2/item-1: 会社法第百二十四条第一項 → 会社法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/companies-act/art-124/par-1 · https://japanlaw.org/l/417AC0000000086/art-124/par-1 - art-23/par-2/item-1: 前項第一号 → 法人税法 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-1 - art-23/par-2/item-2: 同項第二号 → 法人税法 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-2 - art-23/par-2/item-2: この号 → 法人税法 第二十三条第二項第二号 (Article 23, paragraph (2), item (ii)), art-23/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-2/item-2 - art-23/par-2/item-2: 次号 → 法人税法 第二十三条第二項第三号 (Article 23, paragraph (2), item (iii)), art-23/par-2/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-23/par-2/item-3 - art-23/par-2/item-2: 前項第一号 → 法人税法 第二十三条第一項第一号 (Article 23, paragraph (1), item (i)), art-23/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-1 - art-23/par-2/item-2: 同項第三号 → 法人税法 第二十三条第一項第三号 (Article 23, paragraph (1), item (iii)), art-23/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-3 - art-23/par-3: この項 → 法人税法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-3 · https://japanlaw.org/l/340AC0000000034/art-23/par-3 - art-23/par-3: 第五号 → 法人税法 第二十四条第一項第五号 (Article 24, paragraph (1), item (v)), art-24/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-24/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-24/par-1/item-5 - art-23/par-3: 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/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 - art-23/par-3: 第二十四条第一項 → 法人税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/art-24/par-1 - art-23/par-3: 第六十一条の二第十七項 → 法人税法 第六十一条の二第十七項 (Article 61-2, paragraph (17)), art-61-2/par-17 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-17 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-17 - art-23/par-4: 次項 → 法人税法 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-5 · https://japanlaw.org/l/340AC0000000034/art-23/par-5 - art-23/par-4: 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/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 - art-23/par-5: 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/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 - art-23/par-6: 前項 → 法人税法 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-5 · https://japanlaw.org/l/340AC0000000034/art-23/par-5 - art-23/par-6: 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/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 - art-23/par-7: 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/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 - art-23/par-8: 第二項 → 法人税法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-2 - art-23/par-8: 第一項から第六項まで → 法人税法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-3 · https://japanlaw.org/l/340AC0000000034/art-23/par-3 - art-23/par-8: 第一項から第六項まで → 法人税法 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-5 · https://japanlaw.org/l/340AC0000000034/art-23/par-5 - art-23/par-8: 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/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 - art-23/par-8: 第一項から第六項まで → 法人税法 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-4 · https://japanlaw.org/l/340AC0000000034/art-23/par-4 - art-23/par-8: 第一項から第六項まで → 法人税法 第二十三条第六項 (Article 23, paragraph (6)), art-23/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-6 · https://japanlaw.org/l/340AC0000000034/art-23/par-6 ## Cited by 39 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/ja/income-tax-act/art-177/par-1 · https://japanlaw.org/l/340AC0000000033/art-177/par-1 - 法人税法 第二十三条第一項（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 - 法人税法 第二十三条第二項（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-2 - 法人税法 第二十三条第二項第一号（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-2/item-1 - 法人税法 第二十三条第二項第二号（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-2/item-2 - 法人税法 第二十三条第三項（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-3 · https://japanlaw.org/l/340AC0000000034/art-23/par-3 - 法人税法 第二十三条第四項（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-4 · https://japanlaw.org/l/340AC0000000034/art-23/par-4 - 法人税法 第二十三条第五項（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-5 · https://japanlaw.org/l/340AC0000000034/art-23/par-5 - 法人税法 第二十三条第六項（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-6 · https://japanlaw.org/l/340AC0000000034/art-23/par-6 - 法人税法 第二十三条第七項（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-7 · https://japanlaw.org/l/340AC0000000034/art-23/par-7 - 法人税法 第二十三条第八項（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-8 · https://japanlaw.org/l/340AC0000000034/art-23/par-8 - 法人税法 第二十三条の二第一項（外国子会社から受ける配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-1 - 法人税法 第二十四条第一項（配当等の額とみなす金額） — https://japanlaw.org/ja/corporation-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/art-24/par-1 - 法人税法 第三十九条第二項（第二次納税義務に係る納付税額の損金不算入等） — https://japanlaw.org/ja/corporation-tax-act/art-39/par-2 · https://japanlaw.org/l/340AC0000000034/art-39/par-2 - 法人税法 第六十一条の二第一項第一号（有価証券の譲渡益又は譲渡損の益金又は損金算入） — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-1/item-1 - 法人税法 第六十七条第三項第二号（特定同族会社の特別税率） — https://japanlaw.org/ja/corporation-tax-act/art-67/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/art-67/par-3/item-2 - 法人税法 第百三十二条の二第一項（組織再編成に係る行為又は計算の否認） — https://japanlaw.org/ja/corporation-tax-act/art-132-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-132-2/par-1 - 租税特別措置法 第四十条の四第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-1 - 租税特別措置法 第四十条の四第八項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-4/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-4/par-8/item-1 - 租税特別措置法 第四十条の七第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-1 - 租税特別措置法 第四十条の七第八項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-7/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-7/par-8/item-1 - 租税特別措置法 第六十六条の六第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-1 - 租税特別措置法 第六十六条の六第八項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-6/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-6/par-8/item-1 - 租税特別措置法 第六十六条の八第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1 - 租税特別措置法 第六十六条の九の二第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-1 - 租税特別措置法 第六十六条の九の二第八項第一号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-2/par-8/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-2/par-8/item-1 - 租税特別措置法 第六十六条の九の四第一項 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-1 - 租税特別措置法 第六十七条の六第一項（特定株式投資信託の収益の分配に係る受取配当等の益金不算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-6/par-1 - 租税特別措置法 第六十七条の七第一項（保険会社の受取配当等の益金不算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-7/par-1 - 租税特別措置法 第六十七条の八第一項（協同組合等が有する普通出資に係る受取配当等の益金不算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-8/par-1 - 租税特別措置法 第六十七条の十四第二項（特定目的会社に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-14/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-2 - 租税特別措置法 第六十七条の十四第四項（特定目的会社に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-14/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-4 - 租税特別措置法 第六十七条の十五第一項（投資法人に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-15/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-1 - 租税特別措置法 第六十七条の十五第二項（投資法人に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-15/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-2 - 租税特別措置法 第六十七条の十五第四項（投資法人に係る課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-15/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-15/par-4 - 租税特別措置法 第六十八条の三の二第二項（特定目的信託に係る受託法人の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-2 - 租税特別措置法 第六十八条の三の二第四項（特定目的信託に係る受託法人の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68-3-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-2/par-4 - 租税特別措置法 第六十八条の三の三第二項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68-3-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-2 - 租税特別措置法 第六十八条の三の三第四項（特定投資信託に係る受託法人の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68-3-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-3/par-4 --- ## 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-20261008T111236-008, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-009, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-001, 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