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on 1 April 2027, in 6 months

Corporation Tax Act

法人税法（ほうじんぜいほう）

Amended by

Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act

金融商品取引法及び資金決済に関する法律の一部を改正する法律

The whole text as amended, on e-Gov

The same amending law also changes

1 provision in the supplementary provisions

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

1 change in the supplementary provisions (附則)

Supplementary Provisions, Article 88 · Effect of Dispositions, etc.附則第八十八条（処分等の効力）

Read it in the amended law
  • AddedSupplementary Provisions, Article 88, paragraph (1)

    Dispositions, procedures and other acts carried out before this Act (or, for the provisions listed in Article 1, item (iv) of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect pursuant to the provisions of the respective Acts prior to the amendment by this Act (including orders based on them; hereinafter the same applies in this Article), for which there are equivalent provisions in the respective Acts as amended by this Act, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts as amended by this Act, except as otherwise provided for in these Supplementary Provisions.

    この法律（附則第一条第四号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にこの法律による改正前のそれぞれの法律（これらに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、この法律による改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、この法律による改正後のそれぞれの法律の相当の規定によってしたものとみなす。