# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（有限会社の最低資本金を満たすまでの資本増加に係る出資の払込みに充てる利益の配当の非課税に関する経過措置） — address `suppl-4081-17/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-5 - 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. --- ### 第五条（有限会社の最低資本金を満たすまでの資本増加に係る出資の払込みに充てる利益の配当の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Dividends of Profits Appropriated to Payment for Contributions for a Capital Increase of a Limited Company Until Minimum Stated Capital Is Met caption: machine translation, not official suppl-4081-17/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-5 **第一項** 旧法第九条の四第一項に規定する有限会社の社員が、施行日前に、当該有限会社から支払を受けるべき同項に規定する利益の配当の全部又は一部を当該有限会社の同項に規定する資本の増加に係る出資の払込みに充てた場合における当該出資の払込みに充てた利益の配当の金額については、なお従前の例による。 suppl-4081-17/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4081-17/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4081-17/art-5/par-1 With regard to the amount of dividends of profits appropriated to payment for contributions in the case where a member of a limited company prescribed in Article 9-4, paragraph (1) of the Former Act has, before the Effective Date, appropriated all or part of the dividends of profits prescribed in that paragraph to be received from that limited company to the payment for contributions pertaining to the increase of capital of that limited company prescribed in that paragraph, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261007T211206-377, 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