# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-3401-124`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3401-124
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-124
- 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.

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## 附　則 昭和四〇年六月一〇日法律第一二四号
<sup>suppl-3401-124 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-124 · https://japanlaw.org/l/340AC0000000034/suppl-3401-124</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3401-124/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-124/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-124/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第十五項**  附則第二項の規定による組織変更により地方公社となつた法人については、前項の規定による改正後の法人税法の規定は、当該組織変更の日後に終了する事業年度分の法人税について適用し、当該組織変更の日以前に終了する事業年度分の法人税については、なお従前の例による。
<sup>suppl-3401-124/par-15 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-124/par-15 · https://japanlaw.org/l/340AC0000000034/suppl-3401-124/par-15</sup>
With regard to a corporation that has become a local public corporation through the entity conversion under the provisions of paragraph (2) of the Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of the preceding paragraph apply to corporation tax for business years ending after the date of that entity conversion, and the provisions then in force continue to govern corporation tax for business years ending on or before the date of that entity conversion.
<sup>machine translation, not official</sup>

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## 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-20261008T111236-068, 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