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日本法令外国語訳データベースシステム - [法令本文表示] - 所得税法 | 平成二十一年法律第十三号 改正
(配当等とみなす金額) 第二十五条 法人（法人税法第二条第六号（定義）に規定する公益法人等及び人格のない社団等を除く。以下この項において同じ。）の株主等が当該法人の次に掲げる事由により金銭その他の資産の交付を受けた場合において、その金銭の額及び金銭以外の資産の価額の合計額が当該法人の同条第十六号に規定する資本金等の額又は同条第十七号の二に規定する連結個別資本金等の額のうちその交付の基因となつた当該法人の株式又は出資に対応する部分の金額を超えるときは、この法律の規定の適用については、その超える部分の金額に係る金銭その他の資産は、前条第一項に規定する剰余金の配当、利益の配当又は剰余金の分配とみなす。Amounts Deemed to Constitute Dividends Article 25 If monies or any other assets are issued to the Shareholder, Member, or Other Investor in a corporation (other than a corporation in the public interest, etc. as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act or an Association or Foundation without Legal Personality; hereinafter the same applies in this paragraph) due to any of the following circumstances involving the corporation, and the sum total of the monies and the value of assets other than monies exceeds the part of the corporation's amount of stated capital, etc. as prescribed in item (xvi) of that Article, or the part of the corporation's amount of consolidated individual stated capital, etc. as prescribed in item (xvii)-2 of that Article, which comes from the shares in or capital contributions to the corporation upon which the issuance of the monies and assets is founded, for the purpose of applying the provisions of this Act, the part of the monies or other assets in excess is deemed to be a dividend of surplus, dividend of profits, or distribution of surplus as prescribed in paragraph (1) of the preceding Article:- 一 当該法人の合併（法人課税信託に係る信託の併合を含むものとし、法人税法第二条第十二号の八に規定する適格合併を除く。）
- (i) the merger of the corporation (this includes a merger of trusts which involves a Trust Subject to Corporate Taxation but excludes a qualified merger as prescribed in Article 2, item (xii)-8 of the Corporation Tax Act);
- 二 当該法人の分割型分割（法人税法第二条第十二号の十二に規定する適格分割型分割を除く。）
- (ii) a split-off from the corporation (other than a qualified company split by split-off as prescribed in Article 2, item (xii)-12 of the Corporation Tax Act);
- 三 当該法人の資本の払戻し（株式に係る剰余金の配当（資本剰余金の額の減少に伴うものに限る。）のうち、分割型分割によるもの以外のものをいう。）又は当該法人の解散による残余財産の分配
- (iii) redemption of the corporation's stated capital (meaning the issuance of dividends of surplus in connection with shares (but only if this causes a decrease in capital surplus) other than due to a split-off) or the distribution of residual assets due to the dissolution of the corporation;
- 四 当該法人の自己の株式又は出資の取得（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所の開設する市場における購入による取得その他の政令で定める取得及び第五十七条の四第三項第一号から第三号まで（株式交換等に係る譲渡所得等の特例）に掲げる株式又は出資の同項に規定する場合に該当する場合における取得を除く。）
- (iv) the corporation's acquisition of treasury shares or capital contributions to itself (other than acquisition through a purchase on a market operated by a financial instruments exchange as prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act or any other type of acquisition which is provided for by Cabinet Order, and other than acquisition of shares or capital contributions set forth in Article 57-4, paragraph (3), item (i) through (iii) (Special Provisions on Capital Gains Due to Share Exchange) in a case falling under the category of case prescribed in that paragraph);
- 五 当該法人の出資の消却（取得した出資について行うものを除く。）、当該法人の出資の払戻し、当該法人からの社員その他の出資者の退社若しくは脱退による持分の払戻し又は当該法人の株式若しくは出資を当該法人が取得することなく消滅させること。
- (v) cancellation of capital contributions to the corporation (other than the cancellation of acquired capital contributions), refunding of capital contributions to the corporation, refunding of equity due to a member's or other contributor's withdrawal from the corporation, or extinguishment of shares in or capital contributions to the corporation without the corporation's acquiring them;
- 六 当該法人の組織変更（当該組織変更に際して当該組織変更をした当該法人の株式又は出資以外の資産を交付したものに限る。）
- (vi) entity conversion by the corporation (but only one on the occasion of which assets other than shares in or capital contributions to the corporation undergoing the entity conversion are issued).
前項に規定する株式又は出資に対応する部分の金額の計算の方法その他同項の規定の適用に関し必要な事項は、政令で定める。Cabinet Order prescribes the way of calculating the amount of stated capital, etc. coming from shares and capital contributions as prescribed in the preceding paragraph and provides for other necessary particulars concerning the application of that paragraph.- 一 当該法人の合併（法人課税信託に係る信託の併合を含むものとし、法人税法第二条第十二号の八に規定する適格合併を除く。）
- (i) the merger of the corporation (this includes a merger of trusts which involves a Trust Subject to Corporate Taxation but excludes a qualified merger as prescribed in Article 2, item (xii)-8 of the Corporation Tax Act);
- 二 当該法人の分割型分割（法人税法第二条第十二号の十二に規定する適格分割型分割を除く。）
- (ii) a split-off from the corporation (other than a qualified company split by split-off as prescribed in Article 2, item (xii)-12 of the Corporation Tax Act);
- 三 当該法人の資本の払戻し（株式に係る剰余金の配当（資本剰余金の額の減少に伴うものに限る。）のうち、分割型分割によるもの以外のものをいう。）又は当該法人の解散による残余財産の分配
- (iii) redemption of the corporation's stated capital (meaning the issuance of dividends of surplus in connection with shares (but only if this causes a decrease in capital surplus) other than due to a split-off) or the distribution of residual assets due to the dissolution of the corporation;
- 四 当該法人の自己の株式又は出資の取得（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所の開設する市場における購入による取得その他の政令で定める取得及び第五十七条の四第三項第一号から第三号まで（株式交換等に係る譲渡所得等の特例）に掲げる株式又は出資の同項に規定する場合に該当する場合における取得を除く。）
- (iv) the corporation's acquisition of treasury shares or capital contributions to itself (other than acquisition through a purchase on a market operated by a financial instruments exchange as prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act or any other type of acquisition which is provided for by Cabinet Order, and other than acquisition of shares or capital contributions set forth in Article 57-4, paragraph (3), item (i) through (iii) (Special Provisions on Capital Gains Due to Share Exchange) in a case falling under the category of case prescribed in that paragraph);
- 五 当該法人の出資の消却（取得した出資について行うものを除く。）、当該法人の出資の払戻し、当該法人からの社員その他の出資者の退社若しくは脱退による持分の払戻し又は当該法人の株式若しくは出資を当該法人が取得することなく消滅させること。
- (v) cancellation of capital contributions to the corporation (other than the cancellation of acquired capital contributions), refunding of capital contributions to the corporation, refunding of equity due to a member's or other contributor's withdrawal from the corporation, or extinguishment of shares in or capital contributions to the corporation without the corporation's acquiring them;
- 六 当該法人の組織変更（当該組織変更に際して当該組織変更をした当該法人の株式又は出資以外の資産を交付したものに限る。）
- (vi) entity conversion by the corporation (but only one on the occasion of which assets other than shares in or capital contributions to the corporation undergoing the entity conversion are issued).
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