# 法人税法 / Corporation Tax Act — 第二条 (Supplementary Provisions, Article 2) - 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: 第二条 (Supplementary Provisions, Article 2)（配当等の額とみなす金額に関する経過規定） — address `suppl-3431-22/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-2 - 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. --- ### 第二条（配当等の額とみなす金額に関する経過規定） — Transitional Provisions Concerning the Amount Deemed to Be the Amount of Dividends, etc. caption: machine translation, not official suppl-3431-22/art-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-2 **第一項** 改正後の法人税法（以下「新法」という。）第二十四条第一項（減資等により交付される金銭等のうち配当等の額とみなす金額）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）が昭和四十三年四月一日以後に同項各号に掲げる金銭その他の資産の交付を受ける場合について適用し、法人が同日前に当該金銭その他の資産の交付を受けた場合については、なお従前の例による。 suppl-3431-22/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-2/par-1 The provisions of Article 24, paragraph (1) (Amount Deemed to Be the Amount of Dividends, etc. out of Monies, etc. Delivered upon a Capital Reduction, etc.) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to cases where a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter) receives the delivery of monies or other assets listed in the items of that paragraph on or after April 1, 1968, and with regard to cases where a corporation received the delivery of such monies or other assets before that date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261008T111236-070, translated 2026-10-08 - This site's parser, version 211 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08