# 法人税法 / Corporation Tax Act — 第三条 (Supplementary Provisions, 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 (Supplementary Provisions, Article 3)（旧法の規定に基づく処分又は手続の効力） — address `suppl-3401-34/art-3` - 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-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/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（旧法の規定に基づく処分又は手続の効力） — Effect of Dispositions or Procedures Based on the Provisions of the Former Act caption: machine translation, not official suppl-3401-34/art-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-3 **第一項** 施行日前に改正前の法人税法（以下「旧法」という。）又はこれに基づく命令の規定によつてした承認、指定又は申告、申請、請求、届出その他の処分又は手続で新法又はこれに基づく命令に相当の規定があるものは、この附則に別段の定めがあるものを除き、新法又はこれに基づく命令の相当の規定によつてした相当の処分又は手続とみなす。 suppl-3401-34/art-3/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-3/par-1 Any approval or designation, or any return, application, claim, notification or other disposition or procedure, made before the Effective Date pursuant to the provisions of the Corporation Tax Act before the amendment (hereinafter referred to as "the Former Act") or an order based on it, for which the New Act or an order based on it has corresponding provisions, is deemed, except as otherwise provided in these Supplementary Provisions, to be the corresponding disposition or procedure made pursuant to the corresponding provisions of the New Act or an order based on it. 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-20261008T111236-065, 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