# 法人税法 / Corporation Tax Act — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（受取配当等の益金不算入に関する経過措置） — address `suppl-4271-9/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-23 - 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. --- ### 第二十三条（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-4271-9/art-23 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-23 **第一項** 新法人税法第二十三条第一項（第二号に係る部分に限る。）の規定は、法人が施行日以後に受ける投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十七条の金銭の分配（以下この条及び附則第二十五条において「金銭の分配」という。）の額について適用し、法人が施行日前に受けた金銭の分配の額については、なお従前の例による。 suppl-4271-9/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-23/par-1 The provisions of Article 23, paragraph (1) of the New Corporation Tax Act (limited to the part concerning item (ii)) apply to the amount of a distribution of monies under Article 137 of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951) (referred to as "distribution of monies" in this Article and Article 25 of the Supplementary Provisions) that a corporation receives on or after the Effective Date, and with regard to the amount of a distribution of monies that a corporation received before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4271-9/art-23/par-1: 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十七条 → e-Gov law 326AC0100000198, 第百三十七条 (Article 137), art-137 — not held in this collection - suppl-4271-9/art-23/par-1: 附則第二十五条 → 法人税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4271-9/art-25 — https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-25 - suppl-4271-9/art-23/par-1: この条 → 法人税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4271-9/art-23 — https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-23 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第二十三条第一項（受取配当等の益金不算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-23/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-20261008T111236-124, 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