# 法人税法 / Corporation Tax Act — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（清算中の内国普通法人等の継続等に関する経過規定） — address `suppl-3401-34/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-13 - 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. --- ### 第十三条（清算中の内国普通法人等の継続等に関する経過規定） — Transitional Provisions Concerning the Continuation, etc. of Domestic Ordinary Corporations, etc. in Liquidation caption: machine translation, not official suppl-3401-34/art-13 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-13 **第一項** 新法第二編第三章第三節（継続等の場合の課税の特例）及び第百三十七条（継続等の場合の更正による所得税額等の還付）の規定は、施行日以後に解散した内国法人である普通法人又は協同組合等が継続し又は合併により消滅する場合について適用し、同日前に解散した内国法人である普通法人又は協同組合等が継続し又は合併により消滅する場合については、なお従前の例による。 suppl-3401-34/art-13/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-13/par-1 The provisions of Part II, Chapter III, Section 3 of the New Act (Special Provisions on Taxation in the Case of Continuation, etc.) and Article 137 of the New Act (Refund of Income Tax, etc. by Reassessment in the Case of Continuation, etc.) apply to cases where an ordinary corporation or a cooperative, etc. that is a domestic corporation and that dissolved on or after the Effective Date continues or ceases to exist due to a merger, and with regard to cases where an ordinary corporation or a cooperative, etc. that is a domestic corporation and that dissolved before that date continues or ceases to exist due to a merger, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-17/par-1 --- ## 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-20261008T111236-066, 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