# 法人税法 / Corporation Tax Act — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（受取配当等の益金不算入に関する経過措置） — address `suppl-4141-79/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-6 - 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. --- ### 第六条（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 caption: machine translation, not official suppl-4141-79/art-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-6 **第一項** 法人（各事業年度終了の時における資本の金額又は出資金額が一億円を超える普通法人並びに保険業法（平成七年法律第百五号）に規定する相互会社及びこれに準ずるものとして政令で定めるものを除く。）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事業年度における新法人税法第二十三条第一項及び第四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-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-79/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-6/par-1 With regard to the application of the provisions of Article 23, paragraphs (1) and (4) of the New Corporation Tax Act in a business year of a corporation (excluding an ordinary corporation whose amount of capital or amount of capital contributions as of the end of each business year exceeds 100 million yen, and a mutual company prescribed in the Insurance Business Act (Act No. 105 of 1995) and those specified by Cabinet Order as being equivalent thereto) 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 with regard to the application of those provisions in a business year of that 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-20261008T111236-093, 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