# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（法人の受けた配当等の益金不算入の特例等に関する経過規定） — address `suppl-3421-24/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-12 - 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. --- ### 第十二条（法人の受けた配当等の益金不算入の特例等に関する経過規定） — Transitional Provisions Concerning Special Provisions, etc. on Exclusion from Gross Profit of Dividends, etc. Received by Corporations caption: machine translation, not official suppl-3421-24/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-12 **第一項** 新法第四十二条の二第四項の規定は、施行日以後に解散した同項に規定する内国法人が同項に規定する配当等の金額を受けた場合について適用し、同日前に解散した当該内国法人が当該配当等の金額を受けた場合については、なお従前の例による。 suppl-3421-24/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-12/par-1 The provisions of Article 42-2, paragraph (4) of the New Act apply in the case where a domestic corporation prescribed in that paragraph that dissolved on or after the Effective Date has received the amount of dividends, etc. prescribed in that paragraph, and in the case where such a domestic corporation that dissolved before that date has received the amount of dividends, etc., the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3421-24/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3421-24/art-23/par-1 --- ## 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-20261007T211206-270, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07