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Searched the Japanese text of the laws as today. Type English to search the English translations instead.
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平成二十七年旧法人税法
In Articles 20 to 22 and 28 of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020), the Corporation Tax Act as it stood before Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015) amended it, as it still applies where Article 27, paragraph (1) of the supplementary provisions of that 2015 Act keeps the former rules.
This Act as amended by Act No. 79 of 1989.
This Act as amended by Act No. 31 of 2011.
This Act as it stood before Act No. 75 of 1988 amended it.
The date Act No. 104 of 2013, the amending Act these supplementary provisions (附則) belong to, comes into effect.
In Articles 53-2 to 53-4 of the supplementary provisions (附則) of Act No. 30 of 2007, the Act on the Collection, etc. of Insurance Premiums of Labor Insurance as amended by Article 7 of that Act.
In the supplementary provisions (附則) of Act No. 9 of 2003, the Corporation Tax Act as it stood before Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003) amended it.
In Article 21, paragraph (2) of the supplementary provisions (附則) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), a permanent establishment (恒久的施設) as Article 2, item (xii)-19 of the Corporation Tax Act as it stood before that Act defined it, which a foreign corporation had on 31 December 2018.
This Act as amended by Article 1 of Act No. 82 of 2003.
This Act as it stood before Article 1 of Act No. 82 of 2003 amended it.
新長期信用銀行法
In the supplementary provisions (附則) of Act No. 106 of 2005, the Long Term Credit Bank Act as amended by Article 2 of that Act.
第六号新健康保険法
This Act as amended by Article 2 of Act No. 31 of 2026.
In the supplementary provisions (附則) of Act No. 3 of 2023, this Act as amended by Article 2 of that Act (the amendments listed in Article 1, item (iv)(a) of those provisions), whose rules on corporation tax on the international minimum tax amount (国際最低課税額) apply to domestic corporations' target accounting years (対象会計年度) beginning on or after 1 April 2024.
In Article 23 of the supplementary provisions (附則) of Act No. 8 of 2008, the law on the Agricultural Land Improvement Public Corporation (農用地整備公団法, Act No. 43 of 1974) as it stood before Article 8 of the supplementary provisions of Act No. 70 of 1999 abolished it.
解散基金に係る老齢年金給付
The old-age pension benefit (老齢年金給付) that the surviving Pension Fund Association (存続連合会) pays to a member of a dissolved fund (解散基金加入員) under Article 161, paragraph (2) of this Act as it stood before Act No. 63 of 2013, kept in force by Article 61, paragraph (3) of that Act's supplementary provisions (附則).
The date Act No. 33 of 2025, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The date Act No. 109 of 1988, the amending Act these supplementary provisions (附則) belong to, comes into effect.
The date Act No. 33 of 2023, the amending Act these supplementary provisions (附則) belong to, comes into effect.
This Act as amended by Article 1 of Act No. 141 of 2000.
The amount, computed as a Cabinet Order (政令) provides, that corresponds to the income from a formerly exempt business (旧非課税事業) — one listed in Article 72-4, paragraph 2, items 1 to 5 of the Local Tax Act as it stood before Article 1 of Act No. 9 of 1985 amended it — which Article 3 of that Act's supplementary provisions (附則) uses to work out how much is deducted from the income on which enterprise tax (事業税) is charged during the transition.