# 法人税法 / Corporation Tax Act — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（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-4271-9/art-24` - 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-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-24 - 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. --- ### 第二十四条（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-4271-9/art-24 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-24 **第一項** 新法人税法第二十三条の二の規定は、内国法人が平成二十八年四月一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し、内国法人が同日前に開始した事業年度において第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第二十三条の二第一項に規定する外国子会社から受けた同項に規定する剰余金の配当等の額については、なお従前の例による。 suppl-4271-9/art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-24/par-1 The provisions of Article 23-2 of the New Corporation Tax Act 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 beginning on or after April 1, 2016, and with regard to the amount of dividends of surplus, etc. prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") that a domestic corporation received from a foreign subsidiary prescribed in that paragraph in a business year that began before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 内国法人の平成二十八年四月一日から平成三十年三月三十一日までの間に開始する各事業年度における新法人税法第二十三条の二の規定の適用については、同条第二項第一号及び第三項中「外国子会社から受ける剰余金の配当等の額」とあるのは、「外国子会社から受ける剰余金の配当等の額（平成二十八年四月一日において保有する当該外国子会社の株式又は出資（同日において外国子会社に該当する外国法人の株式又は出資に限る。）に係るものを除く。）」とする。 suppl-4271-9/art-24/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-24/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-24/par-2 With regard to the application of the provisions of Article 23-2 of the New Corporation Tax Act for each business year of a domestic corporation beginning during the period from April 1, 2016 to March 31, 2018, the phrase "the amount of dividends of surplus, etc. received from a foreign subsidiary" in paragraph (2), item (i) and paragraph (3) of that Article is deemed to be replaced with "the amount of dividends of surplus, etc. received from a foreign subsidiary (excluding those pertaining to shares or capital contributions of the foreign subsidiary held as of April 1, 2016 (limited to shares or capital contributions of a foreign corporation that falls under the category of foreign subsidiary as of that date))". 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五号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-5/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-20261008T111236-124, 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