# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十九条 (Supplementary Provisions, Article 69) - 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: 第六十九条 (Supplementary Provisions, Article 69)（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措置） — address `suppl-3631-109/art-69` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-69 - 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. --- ### 第六十九条（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措置） — Transitional Measures Concerning Special Provisions, etc. on Exclusion from Gross Profit of Dividends, etc. Received by Corporations caption: machine translation, not official suppl-3631-109/art-69 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-69 **第一項** 法人で旧租税特別措置法第四十二条の三第一項、第三項又は第四項に規定するものの昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得及び同日以前の解散による清算所得の金額の計算については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「百分の二十五」とあるのは「百分の十二・五」と、「法人税法第二十三条」とあるのは「所得税法等の一部を改正する法律（昭和六十三年法律第百九号。第四項において「改正法」という。）附則第十五条の規定により読み替えて適用される法人税法（昭和四十年法律第三十四号）第二十三条（第三項において「改正法による読替え後の法人税法第二十三条」という。）」と、同条第三項中「百分の二十五」とあるのは「百分の十二・五」と、「同法第二十三条」とあるのは「改正法による読替え後の法人税法第二十三条」と、同条第四項中「同法第九十三条」とあるのは「改正法第二条の規定による改正前の法人税法第九十三条（以下この項において「旧法人税法第九十三条」という。）及び改正法附則第十九条第一項の規定により読み替えて適用される法人税法第九十三条（以下この項において「改正法による読替え後の法人税法第九十三条」という。）」と、「同条第二項第二号」とあるのは「旧法人税法第九十三条第二項第二号又は改正法による読替え後の法人税法第九十三条第二項第二号」と、「同号の規定」とあるのは「これらの規定」と、「受けた配当等の金額」とあるのは「受けた配当等の金額（昭和六十五年三月三十一日以前に開始する清算中の各事業年度において受けたものに限る。）を昭和六十四年四月一日前に開始した清算中の各事業年度に受けた配当等の金額及び同日から昭和六十五年三月三十一日までの間に開始した清算中の事業年度に受けた配当等の金額に区分し、当該区分ごとの配当等の金額」と、「の百分の二十五に相当する金額」とあるのは「に昭和六十四年四月一日前に開始した清算中の各事業年度については百分の二十五、同日から昭和六十五年三月三十一日までの間に開始した清算中の事業年度については百分の十二・五をそれぞれ乗じて計算した金額の合計額」とするほか、同条の規定の適用に関し必要な事項は、政令で定める。 suppl-3631-109/art-69/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-69/par-1 With regard to the calculation of the amount of income of a corporation prescribed in Article 42-3, paragraph (1), (3) or (4) of the Former Act on Special Measures Concerning Taxation for business years beginning during the period from April 1, 1989 to March 31, 1990, and of the amount of its liquidation income arising from dissolution on or before that date, the provisions of that Article remain in force. In this case, the phrase "25 percent" in paragraph (1) of that Article is deemed to be replaced with "12.5 percent", the phrase "Article 23 of the Corporation Tax Act" with "Article 23 of the Corporation Tax Act (Act No. 34 of 1965) as applied with the replacement of terms pursuant to the provisions of Article 15 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; referred to as the "Amending Act" in paragraph (4)) (referred to as "Article 23 of the Corporation Tax Act as read under the amending Act" in paragraph (3))", the phrase "25 percent" in paragraph (3) of that Article with "12.5 percent", the phrase "Article 23 of that Act" with "Article 23 of the Corporation Tax Act as read under the amending Act", the phrase "Article 93 of that Act" in paragraph (4) of that Article with "Article 93 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Amending Act (hereinafter referred to as "Article 93 of the former Corporation Tax Act" in this paragraph) and Article 93 of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as "Article 93 of the Corporation Tax Act as read under the amending Act" in this paragraph)", the phrase "paragraph (2), item (ii) of that Article" with "Article 93, paragraph (2), item (ii) of the former Corporation Tax Act or Article 93, paragraph (2), item (ii) of the Corporation Tax Act as read under the amending Act", the phrase "the provisions of that item" with "those provisions", the phrase "the amount of dividends, etc. received" with "the amount of dividends, etc. received (limited to those received in each business year during liquidation beginning on or before March 31, 1990), divided into the amount of dividends, etc. received in each business year during liquidation that began before April 1, 1989 and the amount of dividends, etc. received in a business year during liquidation that began during the period from that date to March 31, 1990, the amount of dividends, etc. for each of those divisions", and the phrase "the amount equivalent to 25 percent of" with "the total of the amounts calculated by multiplying by 25 percent for each business year during liquidation that began before April 1, 1989 and by 12.5 percent for a business year during liquidation that began during the period from that date to March 31, 1990, respectively", and beyond that, necessary matters concerning the application of the provisions of that Article are specified by Cabinet Order. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第三号リ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-1/par-1/item-3/sub-2 - 租税特別措置法 附則第六十八条第二項（配当等に充てた所得に対する法人税率の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3631-109/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3631-109/art-68/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-20261007T211206-343, 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