# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十七条の七 (Article 67-7) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第六十七条の七 (Article 67-7)（保険会社の受取配当等の益金不算入の特例） — address `art-67-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-67-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-67-7 - 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. --- ### 第六十七条の七（保険会社の受取配当等の益金不算入の特例） — Special Provisions on Exclusion from Gross Profit of Dividends Received, etc. by Insurance Companies caption: machine translation, not official art-67-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-7 · https://japanlaw.org/l/332AC0000000026/art-67-7 **第一項** 青色申告書を提出する法人で保険業法第三条第一項又は第百八十五条第一項に規定する免許を受けて保険業を行うものの各事業年度において、その保有する法人税法第二十三条第六項（前条第一項の規定により読み替えて適用する場合を含む。）に規定する非支配目的株式等につき支払を受ける同法第二十三条第一項（前条第一項の規定により読み替えて適用する場合を含む。）に規定する配当等の額（以下この項において「特例非支配目的株式等に係る配当等の額」という。）がある場合には、その特例非支配目的株式等に係る配当等の額について同法第二十三条第一項の規定により当該各事業年度の所得の金額の計算上益金の額に算入しない金額は、同項の規定にかかわらず、当該特例非支配目的株式等に係る配当等の額の百分の四十に相当する金額とする。 art-67-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-7/par-1 Where, in any business year of a corporation filing a blue return that conducts insurance business under a license prescribed in Article 3, paragraph (1) or Article 185, paragraph (1) of the Insurance Business Act, there is an amount of dividends and similar income prescribed in Article 23, paragraph (1) of the Corporation Tax Act (including as applied with the replacement of terms pursuant to the provisions of paragraph (1) of the preceding Article) received with respect to non-controlling-purpose shares, etc. prescribed in paragraph (6) of that Article (including as applied with the replacement of terms pursuant to the provisions of paragraph (1) of the preceding Article) held by it (hereinafter referred to as the "amount of dividends and similar income on special non-controlling-purpose shares, etc." in this paragraph), the amount not included in gross profit in calculating the amount of income for each of those business years pursuant to the provisions of Article 23, paragraph (1) of that Act with regard to that amount of dividends and similar income on special non-controlling-purpose shares, etc. is, notwithstanding the provisions of that paragraph, the amount equivalent to 40 percent of that amount of dividends and similar income on special non-controlling-purpose shares, etc. machine translation, not official **第二項** 前項の規定の適用に関し必要な事項は、政令で定める。 art-67-7/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-67-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-7/par-2 Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph. machine translation, not official --- ## Cites - art-67-7/par-1: 保険業法第三条第一項 → e-Gov law 407AC0000000105, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - art-67-7/par-1: 第百八十五条第一項 → e-Gov law 407AC0000000105, 第百八十五条第一項 (Article 185, paragraph (1)), art-185/par-1 — not held in this collection - art-67-7/par-1: 法人税法第二十三条第六項 → 法人税法 第二十三条第六項 (Article 23, paragraph (6)), art-23/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-6 · https://japanlaw.org/l/340AC0000000034/art-23/par-6 - art-67-7/par-1: 同法第二十三条第一項 → 法人税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-1 - art-67-7/par-1: 前条第一項 → 租税特別措置法 第六十七条の六第一項 (Article 67-6, paragraph (1)), art-67-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-6/par-1 - art-67-7/par-1: この項 → 租税特別措置法 第六十七条の七第一項 (Article 67-7, paragraph (1)), art-67-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-7/par-1 - art-67-7/par-2: 前項 → 租税特別措置法 第六十七条の七第一項 (Article 67-7, paragraph (1)), art-67-7/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-7/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十七条の七第一項（保険会社の受取配当等の益金不算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-7/par-1 - 租税特別措置法 第六十七条の七第二項（保険会社の受取配当等の益金不算入の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-7/par-2 · https://japanlaw.org/l/332AC0000000026/art-67-7/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-163, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07