# 法人税法 / Corporation Tax Act — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（更正の請求に関する経過規定） — address `suppl-3401-34/art-14` - 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-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-14 - 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. --- ### 第十四条（更正の請求に関する経過規定） — Transitional Provisions Concerning Requests for Reassessment caption: machine translation, not official suppl-3401-34/art-14 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-14 **第一項** 新法第八十二条（前事業年度の法人税額等の更正等に伴う更正の請求の特例）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。以下この条において同じ。）の規定は、法人が施行日以後に新法第八十二条各号に掲げる場合に該当することとなる場合について適用し、法人が同日前に同条各号に掲げる場合に該当することとなつた場合については、なお従前の例による。 suppl-3401-34/art-14/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-14/par-1 The provisions of Article 82 of the New Act (Special Provisions on Requests for Reassessment Accompanying the Reassessment, etc. of the Amount of Corporation Tax, etc. for the Previous Business Year) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations); the same applies hereinafter in this Article) apply to cases where a corporation comes to fall under any of the cases listed in the items of Article 82 of the New Act on or after the Effective Date, and with regard to cases where a corporation came to fall under any of the cases listed in the items of that Article before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3401-34/art-14/par-1: この条 → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3401-34/art-14 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-14 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十四条第一項（更正の請求に関する経過規定） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-14/par-1 - 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