# 法人税法 / Corporation Tax Act — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（みなし配当金額の一部の控除等に関する経過規定） — address `suppl-3421-21/art-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-4 - 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. --- ### 第四条（みなし配当金額の一部の控除等に関する経過規定） — Transitional Provisions Concerning Deduction of Part of the Amount of Deemed Dividends, etc. caption: machine translation, not official suppl-3421-21/art-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-4 **第一項** 内国法人が、施行日以後に開始する事業年度（施行日以後に解散した法人の清算中の期間を含む。）において、施行日前に解散し又は合併した内国法人から受ける新法第二十四条第一項第三号又は第四号（解散又は合併の場合のみなし配当）に掲げる金銭その他の資産につき同項の規定により利益の配当又は剰余金の分配の額とみなされる金額がある場合における当該みなされる金額の百分の二十五に相当する金額の法人税額からの控除又は当該百分の二十五に相当する金額の残余財産の価額への算入については、なお従前の例による。 suppl-3421-21/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-4/par-1 If there is an amount deemed, pursuant to the provisions of Article 24, paragraph (1) (Deemed Dividends in the Case of Dissolution or Merger) of the New Act, to be the amount of a dividend of profits or a distribution of surplus with respect to the money or other assets listed in item (iii) or (iv) of that paragraph that a domestic corporation receives, in a business year beginning on or after the Effective Date (including the period in liquidation of a corporation dissolved on or after the Effective Date), from a domestic corporation that was dissolved or merged before the Effective Date, the provisions then in force continue to govern the deduction from the amount of corporation tax of an amount equivalent to 25 percent of that deemed amount or the inclusion of the amount equivalent to that 25 percent in the value of the residual assets. machine translation, not official **第二項** 内国法人が、施行日前に開始した事業年度（施行日前に解散した法人の清算中の期間を含む。）において、施行日以後に解散し又は合併した内国法人から受ける改正前の法人税法（以下「旧法」という。）第二十四条第一項第三号又は第四号（解散又は合併の場合のみなし配当）に掲げる金銭その他の資産につき同項の規定により利益の配当又は剰余金の分配の額とみなされる金額がある場合には、当該金額については、附則第二条（経過規定の原則）の規定にかかわらず、旧法第六十九条、第九十七条及び第百一条（みなし配当金額の一部の控除等）の例によらないものとする。 suppl-3421-21/art-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-4/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-4/par-2 If there is an amount deemed, pursuant to the provisions of Article 24, paragraph (1) (Deemed Dividends in the Case of Dissolution or Merger) of the Corporation Tax Act before the amendment (hereinafter referred to as "the Former Act"), to be the amount of a dividend of profits or a distribution of surplus with respect to the money or other assets listed in item (iii) or (iv) of that paragraph that a domestic corporation receives, in a business year that began before the Effective Date (including the period in liquidation of a corporation dissolved before the Effective Date), from a domestic corporation that is dissolved or merged on or after the Effective Date, that amount is not to be treated in accordance with the provisions of Articles 69, 97 and 101 (Deduction of Part of the Amount of Deemed Dividends, etc.) of the Former Act, notwithstanding the provisions of Article 2 (General Principle for Transitional Provisions) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-3421-21/art-4/par-2: 附則第二条 → 法人税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3421-21/art-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-2 --- ## 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-20261008T111236-069, 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