# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百一条 (Article 301) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-301. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第三百一条 (Article 301)（完全子法人株式等に係る配当等の課税の特例） — address `art-301` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-301 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第三百一条（完全子法人株式等に係る配当等の課税の特例） — Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries caption: machine translation, not official art-301 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-301 **第一項** 法第百七十七条第一項（完全子法人株式等に係る配当等の課税の特例）に規定する政令で定める内国法人は、地方自治法第二百六十条の二第七項（地縁による団体）に規定する認可地縁団体、建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第四十七条第二項（成立等）に規定する管理組合法人及び同法第六十六条（建物の区分所有に関する規定の準用）の規定により読み替えられた同項に規定する団地管理組合法人、政党交付金の交付を受ける政党等に対する法人格の付与に関する法律（平成六年法律第百六号）第七条の二第一項（変更の登記）に規定する法人である政党等、密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）第百三十三条第一項（法人格）に規定する防災街区整備事業組合、特定非営利活動促進法第二条第二項（定義）に規定する特定非営利活動法人並びにマンションの再生等の円滑化に関する法律第五条第一項（マンション再生事業の施行）に規定するマンション再生組合、同法第百九条（マンション等売却事業の実施）に規定するマンション等売却組合、同法第百六十三条の二（マンション除却事業の実施）に規定するマンション除却組合及び同法第百六十四条（敷地分割事業の実施）に規定する敷地分割組合とする。 art-301/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-301/par-1 The Domestic Corporations specified by Cabinet Order prescribed in Article 177, paragraph (1) (Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries) of the Act are to be an authorized community association prescribed in Article 260-2, paragraph (7) (Community Associations) of the Local Autonomy Act, an incorporated management association prescribed in Article 47, paragraph (2) (Establishment) of the Act on Building Unit Ownership (Act No. 69 of 1962) and an incorporated housing complex management association prescribed in that paragraph as it is deemed to be replaced pursuant to the provisions of Article 66 (Application Mutatis Mutandis of Provisions Concerning Unit Ownership in a Building) of that Act, a political party, etc. that is a corporation prescribed in Article 7-2, paragraph (1) (Registration of Changes) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants (Act No. 106 of 1994), a disaster control district improvement project association prescribed in Article 133, paragraph (1) (Juridical Personality) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997), a specified non-profit corporation prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Specified Non-profit Activities, and a condominium regeneration association prescribed in Article 5, paragraph (1) (Implementation of Condominium Regeneration Project) of the Act on Facilitation of the Regeneration, etc. of Condominiums, a condominium sale association prescribed in Article 109 (Implementation of Condominium Sale Project) of that Act, a condominium demolition association prescribed in Article 163-2 (Implementation of Condominium Demolition Project) of that Act, and a site division association prescribed in Article 164 (Implementation of Site Division Project) of that Act. machine translation, not official **第二項** 法第百七十七条第二項に規定する政令で定める場合は、同条第一項に規定する内国法人が、同条第二項に規定する他の内国法人（以下この項において「他の内国法人」という。）の発行済株式又は出資（当該他の内国法人が有する自己の株式又は出資を除く。）の総数又は総額の三分の一を超える数又は金額の同条第一項に規定する株式等を、当該内国法人が当該他の内国法人から受ける同条第二項に規定する配当等の額に係る基準日等（法人税法施行令第二十二条第一項（関連法人株式等の範囲）に規定する基準日等をいう。）において有している場合とする。 art-301/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-301/par-2 The cases specified by Cabinet Order prescribed in Article 177, paragraph (2) of the Act are cases where a Domestic Corporation prescribed in paragraph (1) of that Article holds shares or similar interests prescribed in that paragraph exceeding one-third of the total number or total amount of the issued shares or capital contributions (excluding own shares or capital contributions held by the other Domestic Corporation) of the other Domestic Corporation prescribed in paragraph (2) of that Article (hereinafter in this paragraph referred to as the "other Domestic Corporation") as of the base date, etc. (meaning the base date, etc. prescribed in Article 22, paragraph (1) (Scope of Related Corporation Shares, etc.) of the Order for the Enforcement of the Corporation Tax Act) pertaining to the amount of dividends and similar income prescribed in paragraph (2) of that Article that the Domestic Corporation receives from the other Domestic Corporation. machine translation, not official --- ## Cites - art-301/par-1: 法第百七十七条第一項 → 所得税法 第百七十七条第一項 (Article 177, paragraph (1)), art-177/par-1 — https://japanlaw.org/ja/income-tax-act/art-177/par-1 (e-Gov law ID 340AC0000000033) - art-301/par-1: 地方自治法第二百六十条の二第七項 → e-Gov law 322AC0000000067, 第二百六十条の二第七項 (Article 260-2, paragraph (7)), art-260-2/par-7 — not held in this collection - art-301/par-1: 建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第四十七条第二項 → 建物の区分所有等に関する法律 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/building-unit-ownership-act/art-47/par-2 (e-Gov law ID 337AC0000000069) - art-301/par-1: 同法第六十六条 → 建物の区分所有等に関する法律 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/building-unit-ownership-act/art-66 (e-Gov law ID 337AC0000000069) - art-301/par-1: 政党交付金の交付を受ける政党等に対する法人格の付与に関する法律（平成六年法律第百六号）第七条の二第一項 → e-Gov law 406AC1000000106, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection - art-301/par-1: 密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）第百三十三条第一項 → e-Gov law 409AC0000000049, 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — not held in this collection - art-301/par-1: 特定非営利活動促進法第二条第二項 → e-Gov law 410AC1000000007, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-301/par-1: マンションの再生等の円滑化に関する法律第五条第一項 → e-Gov law 414AC0000000078, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection - art-301/par-1: 同法第百九条 → e-Gov law 414AC0000000078, 第百九条 (Article 109), art-109 — not held in this collection - art-301/par-1: 同法第百六十三条の二 → e-Gov law 414AC0000000078, 第百六十三条の二 (Article 163-2), art-163-2 — not held in this collection - art-301/par-1: 同法第百六十四条 → e-Gov law 414AC0000000078, 第百六十四条 (Article 164), art-164 — not held in this collection - art-301/par-2: 法第百七十七条第二項 → 所得税法 第百七十七条第二項 (Article 177, paragraph (2)), art-177/par-2 — https://japanlaw.org/ja/income-tax-act/art-177/par-2 (e-Gov law ID 340AC0000000033) - art-301/par-2: 同条第一項 → 所得税法 第百七十七条第一項 (Article 177, paragraph (1)), art-177/par-1 — https://japanlaw.org/ja/income-tax-act/art-177/par-1 (e-Gov law ID 340AC0000000033) - art-301/par-2: この項 → 所得税法施行令 第三百一条第二項 (Article 301, paragraph (2)), art-301/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-301/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第三百一条第二項（完全子法人株式等に係る配当等の課税の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-301/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-079, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06