# 法人税法 / Corporation Tax Act — 第十四条 (Supplementary Provisions, Article 14)

- 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: 第十四条 (Supplementary Provisions, Article 14)（受取配当等の益金不算入に関する経過措置） — address `suppl-4221-6/art-14`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-14
- 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.

---

### 第十四条（受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning the Exclusion of Dividends Received from Gross Profits
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-14</sup>

**第一項**  十月新法人税法第二十三条第三項の規定は、法人が平成二十二年十月一日以後に同項に規定する取得をする株式又は出資に係る同項に規定する配当等の額について適用する。
<sup>suppl-4221-6/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-14/par-1</sup>
The provisions of Article 23, paragraph (3) of the Corporation Tax Act as Amended for October apply to the amount of dividends, etc. prescribed in that paragraph pertaining to shares or capital contributions that a corporation acquires through an acquisition prescribed in that paragraph on or after October 1, 2010.
<sup>machine translation, not official</sup>

## 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三号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-3/sub-2

---

## 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-20261008T111236-113, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, 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