# 法人税法 / Corporation Tax Act — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（連結事業年度における受取配当等の益金不算入に関する経過措置） — address `suppl-4141-79/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-16 - 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. --- ### 第十六条（連結事業年度における受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years caption: machine translation, not official suppl-4141-79/art-16 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-16 **第一項** 連結法人（連結親法人が各連結事業年度終了の時において資本の金額若しくは出資金額が一億円以下である普通法人、資本若しくは出資を有しない普通法人（保険業法に規定する相互会社を除く。）又は協同組合等に限る。）の平成十四年四月一日から平成十五年三月三十一日までの間に開始し、かつ、平成十五年三月三十一日以後に終了する連結事業年度における新法人税法第八十一条の四第一項及び第三項の規定の適用については、これらの規定中「百分の五十」とあるのは「百分の七十」とし、当該連結法人の同年四月一日から平成十六年三月三十一日までの間に開始する連結事業年度におけるこれらの規定の適用については、これらの規定中「百分の五十」とあるのは「百分の六十」とする。 suppl-4141-79/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-16/par-1 For the purpose of applying the provisions of Article 81-4, paragraphs (1) and (3) of the New Corporation Tax Act in a consolidated business year of a consolidated corporation (limited to one whose consolidated parent corporation is, as of the end of each consolidated business year, an ordinary corporation whose amount of capital or amount of capital contributions is 100 million yen or less, an ordinary corporation without capital or contributions (excluding a mutual company prescribed in the Insurance Business Act) or a cooperative, etc.) that begins during the period from April 1, 2002 to March 31, 2003 and ends on or after March 31, 2003, the phrase "50 percent" in those provisions is deemed to be replaced with "70 percent", and for the purpose of applying those provisions in a consolidated business year of the consolidated corporation that begins during the period from April 1, 2003 to March 31, 2004, the phrase "50 percent" in those provisions is deemed to be replaced with "60 percent". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第三十五条第一項（政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-35/par-1 --- ## 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-20261008T111236-094, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08