# 法人税法 / Corporation Tax Act — 第二十四条 (Article 24)

- 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: 第二十四条 (Article 24)（配当等の額とみなす金額） — address `art-24`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-24
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-24
- 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.

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### 第二十四条（配当等の額とみなす金額） — (The Amount Deemed to Be Dividends)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-24 · https://japanlaw.org/ja/corporation-tax-act/art-24 · https://japanlaw.org/l/340AC0000000034/art-24</sup>

        **第一項**  法人（公益法人等及び人格のない社団等を除く。以下この条において同じ。）の株主等である内国法人が当該法人の次に掲げる事由により金銭その他の資産の交付を受けた場合において、その金銭の額及び金銭以外の資産の価額（適格現物分配に係る資産にあつては、当該法人のその交付の直前の当該資産の帳簿価額に相当する金額）の合計額が当該法人の資本金等の額のうちその交付の基因となつた当該法人の株式又は出資に対応する部分の金額を超えるときは、この法律の規定の適用については、その超える部分の金額は、第二十三条第一項第一号又は第二号（受取配当等の益金不算入）に掲げる金額とみなす。
        <sup>art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/art-24/par-1</sup>
        In the case where a domestic corporation that is a shareholder, etc. of a corporation (excluding public interest corporations, etc. and associations or foundations without juridical personality; hereinafter the same applies in this Article) has received a delivery of monies or other assets on any of the following grounds concerning the corporation, when the sum of the amount of the monies and the value of the assets other than monies (for assets pertaining to a qualified in-kind distribution, the amount equivalent to the book value of the assets of the corporation as of immediately prior to the delivery) exceeds the portion of the corporation's amount of stated capital, etc. that corresponds to the corporation's shares or capital contributions that were basic causes of the delivery, with regard to the application of the provisions of this Act, the amount of the excess is deemed to be the amount listed in Article 23, paragraph (1), item (i) or item (ii) (Exclusion of Dividends Received from Gross Profits):
        <sup>machine translation, not official</sup>

          **一**  合併（適格合併を除く。）
          <sup>art-24/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/art-24/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-24/par-1/item-1</sup>
          merger (excluding a qualified merger);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **二**  分割型分割（適格分割型分割を除く。）
          <sup>art-24/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/art-24/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-24/par-1/item-2</sup>
          company split by split-off (excluding a qualified company split by split-off);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **三**  株式分配（適格株式分配を除く。）
          <sup>art-24/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/art-24/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-24/par-1/item-3</sup>
          share distribution (excluding a qualified share distribution);
          <sup>machine translation, not official</sup>

          **四**  資本の払戻し（剰余金の配当（資本剰余金の額の減少に伴うものに限る。）のうち分割型分割によるもの及び株式分配以外のもの並びに出資等減少分配をいう。）又は解散による残余財産の分配
          <sup>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</sup>
          return of the capital (meaning a dividend of surplus (limited to a dividend of surplus resulting from a decrease in capital surplus) on grounds other than that of a company split by split-off and other than a share distribution, and a distribution that reduces contributions) or the distribution of residual assets due to a dissolution;
          <sup>machine translation, not official</sup>

          **五**  自己の株式又は出資の取得（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所の開設する市場における購入による取得その他の政令で定める取得及び第六十一条の二第十四項第一号から第三号まで（有価証券の譲渡益又は譲渡損の益金又は損金算入）に掲げる株式又は出資の同項に規定する場合に該当する場合における取得を除く。）
          <sup>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</sup>
          acquisition of its own shares or capital contributions (excluding an acquisition as a result of a purchase on a market opened by a financial instruments exchange as prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act, other types of acquisition as specified by Cabinet Order, and the acquisition of shares or capital contributions listed in Article 61-2, paragraph (14), items (i) through (iii) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) in the case falling under the case prescribed in the paragraph);
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **六**  出資の消却（取得した出資について行うものを除く。）、出資の払戻し、社員その他法人の出資者の退社又は脱退による持分の払戻しその他株式又は出資をその発行した法人が取得することなく消滅させること。
          <sup>art-24/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/art-24/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-24/par-1/item-6</sup>
          cancellation of capital contributions (excluding a cancellation with regard to acquired capital contributions), refund of capital contributions, refund of equity due to the withdrawal of a member or any other contributor from the corporation, or extinguishment of shares or capital contributions by the issuing corporation without having acquired them; and
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **七**  組織変更（当該組織変更に際して当該組織変更をした法人の株式又は出資以外の資産を交付したものに限る。）
          <sup>art-24/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/art-24/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-24/par-1/item-7</sup>
          entity conversion (limited to an entity conversion accompanying the delivery of assets other than shares of or capital contributions to the corporation that has effected the entity conversion).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第二項**  合併法人が抱合株式（当該合併法人が合併の直前に有していた被合併法人の株式（出資を含む。以下この項及び次項において同じ。）又は被合併法人が当該合併の直前に有していた他の被合併法人の株式をいう。）に対し当該合併による株式その他の資産の交付をしなかつた場合においても、政令で定めるところにより当該合併法人が当該株式その他の資産の交付を受けたものとみなして、前項の規定を適用する。
        <sup>art-24/par-2 · https://japanlaw.org/ja/corporation-tax-act/art-24/par-2 · https://japanlaw.org/l/340AC0000000034/art-24/par-2</sup>
        Even in the case where an acquiring corporation had not delivered shares or other assets as a result of the merger for tie-in shares (meaning the acquired corporation's shares (including capital contributions; hereinafter the same applies in this paragraph and the following paragraph) that the acquiring corporation held as of immediately prior to the merger, or shares of a second acquired corporation that the first acquired corporation held as of immediately prior to the merger), the provisions of the preceding paragraph apply by deeming that the acquiring corporation has received the delivery of the shares or other assets, as specified by Cabinet Order.
        <sup>machine translation, not official</sup>

        **第三項**  合併法人又は分割法人が被合併法人の株主等又は当該分割法人の株主等に対し合併又は分割型分割により株式その他の資産の交付をしなかつた場合においても、当該合併又は分割型分割が合併法人又は分割承継法人の株式の交付が省略されたと認められる合併又は分割型分割として政令で定めるものに該当するときは、政令で定めるところによりこれらの株主等が当該合併法人又は分割承継法人の株式の交付を受けたものとみなして、第一項の規定を適用する。
        <sup>art-24/par-3 · https://japanlaw.org/ja/corporation-tax-act/art-24/par-3 · https://japanlaw.org/l/340AC0000000034/art-24/par-3</sup>
        Even in the case where an acquiring corporation or a splitting corporation has not delivered shares or other assets to the shareholders, etc. of the acquired corporation or the splitting corporation's shareholders, etc. as a result of a merger or company split by split-off, if the merger or company split by split-off falls under a merger or company split by split-off specified by Cabinet Order as one in which the delivery of shares of the acquiring corporation or succeeding corporation in a company split is found to have been omitted, the provisions of paragraph (1) apply by deeming that these shareholders, etc. have received the delivery of shares of the acquiring corporation or succeeding corporation in a company split, as specified by Cabinet Order.
        <sup>machine translation, not official</sup>

        **第四項**  第一項に規定する株式又は出資に対応する部分の金額の計算の方法その他前三項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-24/par-4 · https://japanlaw.org/ja/corporation-tax-act/art-24/par-4 · https://japanlaw.org/l/340AC0000000034/art-24/par-4</sup>
        Necessary matters concerning the method of calculating the amount of the portion corresponding to the shares or capital contributions prescribed in paragraph (1) and the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

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## Cites
- art-24/par-1: この条 → 法人税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/corporation-tax-act/art-24 · https://japanlaw.org/l/340AC0000000034/art-24
- art-24/par-1: 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-24/par-1: 第二十三条第一項第一号 → 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-24/par-1/item-5: 第六十一条の二第十四項第一号から第三号まで → 法人税法 第六十一条の二第十四項第一号 (Article 61-2, paragraph (14), item (i)), art-61-2/par-14/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-14/item-1 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-14/item-1
- art-24/par-1/item-5: 金融商品取引法第二条第十六項 → e-Gov law 323AC0000000025, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection
- art-24/par-1/item-5: 第六十一条の二第十四項第一号から第三号まで → 法人税法 第六十一条の二第十四項第三号 (Article 61-2, paragraph (14), item (iii)), art-61-2/par-14/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-14/item-3 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-14/item-3
- art-24/par-1/item-5: 第六十一条の二第十四項第一号から第三号まで → 法人税法 第六十一条の二第十四項第二号 (Article 61-2, paragraph (14), item (ii)), art-61-2/par-14/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-14/item-2 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-14/item-2
- art-24/par-1/item-5: 同項 → 法人税法 第六十一条の二第十四項 (Article 61-2, paragraph (14)), art-61-2/par-14 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-14 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-14
- art-24/par-2: 次項 → 法人税法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-24/par-3 · https://japanlaw.org/l/340AC0000000034/art-24/par-3
- art-24/par-2: この項 → 法人税法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-24/par-2 · https://japanlaw.org/l/340AC0000000034/art-24/par-2
- art-24/par-2: 前項 → 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-24/par-3: 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-24/par-4: 前三項 → 法人税法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-24/par-3 · https://japanlaw.org/l/340AC0000000034/art-24/par-3
- art-24/par-4: 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-24/par-4: 前三項 → 法人税法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-24/par-2 · https://japanlaw.org/l/340AC0000000034/art-24/par-2

## Cited by

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

- 法人税法 第二条第一項第十二号の五の二ハ（定義） — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-5-2/sub-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2/sub-3
- 法人税法 第二十三条第一項第二号（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-23/par-1/item-2
- 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 第二十三条の二第二項第二号（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-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-23-2/par-2/item-2
- 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 第二十四条第二項（配当等の額とみなす金額） — https://japanlaw.org/ja/corporation-tax-act/art-24/par-2 · https://japanlaw.org/l/340AC0000000034/art-24/par-2
- 法人税法 第二十四条第三項（配当等の額とみなす金額） — https://japanlaw.org/ja/corporation-tax-act/art-24/par-3 · https://japanlaw.org/l/340AC0000000034/art-24/par-3
- 法人税法 第二十四条第四項（配当等の額とみなす金額） — https://japanlaw.org/ja/corporation-tax-act/art-24/par-4 · https://japanlaw.org/l/340AC0000000034/art-24/par-4
- 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 第六十一条の二第三項（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-3 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-3
- 法人税法 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） — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-17 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-17
- 法人税法 第六十一条の二第十八項（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-18 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-18
- 法人税法 第六十二条第一項（合併及び分割による資産等の時価による譲渡） — https://japanlaw.org/ja/corporation-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000034/art-62/par-1
- 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
- 法人税法 附則第二十二条第一項（配当等の額とみなす金額に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-22/par-1
- 租税特別措置法 第六十七条の十四第一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-1
- 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 第六十八条の三第二項（特定の合併等が行われた場合の株主等の課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-68-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-68-3/par-2

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## 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-20261008T111236-009, 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