# 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)（外国子会社から受ける配当等の益金不算入に関する経過措置） — address `suppl-4211-13/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-4211-13/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/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（外国子会社から受ける配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends, etc. Received from Foreign Subsidiaries from Gross Profits caption: machine translation, not official suppl-4211-13/art-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4211-13/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-6 **第一項** 第二条の規定による改正後の法人税法（以下附則第六十条までにおいて「新法人税法」という。）第二十三条の二の規定は、内国法人が施行日以後に開始する事業年度において同条第一項に規定する外国子会社から受ける同項に規定する剰余金の配当等の額について適用する。 suppl-4211-13/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4211-13/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-6/par-1 The provisions of Article 23-2 of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act" up to Article 60 of the Supplementary Provisions) apply to the amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that a domestic corporation receives from a foreign subsidiary prescribed in that paragraph in a business year starting on or after the Effective Date. 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-20261008T111236-110, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-111, 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