# 法人税法 / Corporation Tax Act — 第三条 (Article 3) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": 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: 第三条 (Article 3)（人格のない社団等に対するこの法律の適用） — address `art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-3 - 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. --- ### 第三条（人格のない社団等に対するこの法律の適用） — Application of This Act to Associations or Foundations Without Juridical Personality caption: machine translation, not official art-3 · https://japanlaw.org/en/corporation-tax-act/art-3 · https://japanlaw.org/l/340AC0000000034/art-3 **第一項** 人格のない社団等は、法人とみなして、この法律（第七十五条の四（電子情報処理組織による申告）、第八十二条の七（電子情報処理組織による申告）、第八十二条の十五（電子情報処理組織による申告）、第八十二条の二十三（電子情報処理組織による申告）及び別表第二を除く。）の規定を適用する。 art-3/par-1 · https://japanlaw.org/en/corporation-tax-act/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-3/par-1 The provisions of this Act (excluding Article 75-4 (Filing of Returns Using an Electronic Data Processing System), Article 82-7 (Filing of Returns Using an Electronic Data Processing System), Article 82-15 (Filing of Returns Using an Electronic Data Processing System), Article 82-23 (Filing of Returns Using an Electronic Data Processing System) and Appended Table 2) apply to an association or foundation without juridical personality by deeming it to be a corporation. machine translation, not official --- ## Cites - art-3/par-1: 第七十五条の四 → 法人税法 第七十五条の四 (Article 75-4), art-75-4 — https://japanlaw.org/en/corporation-tax-act/art-75-4 · https://japanlaw.org/l/340AC0000000034/art-75-4 - art-3/par-1: 第八十二条の二十三 → 法人税法 第八十二条の二十三 (Article 82-23), art-82-23 — https://japanlaw.org/en/corporation-tax-act/art-82-23 · https://japanlaw.org/l/340AC0000000034/art-82-23 - art-3/par-1: 第八十二条の七 → 法人税法 第八十二条の七 (Article 82-7), art-82-7 — https://japanlaw.org/en/corporation-tax-act/art-82-7 · https://japanlaw.org/l/340AC0000000034/art-82-7 - art-3/par-1: 別表第二 → 法人税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/corporation-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000034/appdx-2 - art-3/par-1: 第八十二条の十五 → 法人税法 第八十二条の十五 (Article 82-15), art-82-15 — https://japanlaw.org/en/corporation-tax-act/art-82-15 · https://japanlaw.org/l/340AC0000000034/art-82-15 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-004, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08