# 法人税法 / Corporation Tax Act — 第五十二条 (Supplementary Provisions, Article 52)
- 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: 第五十二条 (Supplementary Provisions, Article 52)（連結事業年度における外国税額の控除に関する経過措置） — address `suppl-4181-10/art-52`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-52
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-52
- 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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### 第五十二条（連結事業年度における外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits in Consolidated Business Years
caption: machine translation, not official
suppl-4181-10/art-52 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-52 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-52
**第一項** 新法人税法第八十一条の十五第八項及び第十一項の規定は、会社法施行日以後の日をその支払に係る基準日とするこれらの規定に規定する配当等の額がある場合について適用し、会社法施行日前の日をその支払に係る基準日とする旧法人税法第八十一条の十五第八項及び第十一項に規定する配当等の額がある場合については、なお従前の例による。
suppl-4181-10/art-52/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-52/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-52/par-1
The provisions of Article 81-15, paragraphs (8) and (11) of the New Corporation Tax Act apply in the case where there is an amount of dividends, etc. prescribed in those provisions whose record date for payment is a date on or after the Companies Act Effective Date, and in the case where there is an amount of dividends, etc. prescribed in Article 81-15, paragraphs (8) and (11) of the Former Corporation Tax Act whose record date for payment is a date before the Companies Act Effective Date, the provisions then in force continue to govern.
machine translation, not official
## Cited by
1 provision cites this one. No official source publishes this direction.
- 法人税法 附則第一条第一項第六号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-6/sub-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-20261008T111236-104, 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