# 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-3411-32` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3411-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3411-32 - 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. --- ## 附　則 昭和四一年三月三一日法律第三二号 suppl-3411-32 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3411-32/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-1 **第一項** この法律は、昭和四十一年四月一日から施行する。 suppl-3411-32/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-1/par-1 This Act comes into effect on April 1, 1966. machine translation, not official ### 第二条（寄付金の損金算入に関する経過規定） — Transitional Provisions Concerning Inclusion of Donations in Deductible Expenses caption: machine translation, not official suppl-3411-32/art-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-2 **第一項** 改正後の法人税法（以下「新法」という。）第三十七条第三項（寄付金の損金不算入に対する特例）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）がこの法律の施行の日（以下「施行日」という。）以後に支出した寄付金の額について適用し、同日前に支出した寄付金の額については、なお従前の例による。 suppl-3411-32/art-2/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-2/par-1 Article 37, paragraph (3) (Special Provisions on Exclusion of Donations from Deductible Expenses) of the Corporation Tax Act as amended (hereinafter referred to as "the New Act") applies to the amount of donations made by a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter) on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern the amount of donations made before that date. machine translation, not official ### 第三条（各事業年度の所得に対する法人税の税率等に関する経過規定） — Transitional Provisions Concerning Tax Rates, etc. for Corporation Tax on Income for Each Business Year caption: machine translation, not official suppl-3411-32/art-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-3 **第一項** 新法第六十六条（各事業年度の所得に対する法人税の税率）、第六十七条（同族会社の特別税率）及び第七十条（外国税額の控除）の規定は、内国法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税について適用し、内国法人の同年一月一日前に開始し、同年六月三十日前に終了する事業年度及び同年一月一日以後に開始し、施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。この場合において、内国法人の同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税に係るこれらの規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 第六十六条第一項 百分の三十五 百分の三十六（当該事業年度終了の時における資本の金額又は出資金額が一億円をこえる普通法人の当該事業年度の所得の金額のうち年三百万円以下の金額については、百分の三十三） 第六十六条第二項 百分の二十八 百分の二十九・五 第六十六条第三項 百分の二十三 百分の二十四・五 第六十六条第四項 第二項 第一項又は第二項 同項 これらの規定 第六十七条第三項第一号 百分の三十 百分の二十七・五 第六十七条第三項第二号及び第四項 百五十万円 百二十五万円 suppl-3411-32/art-3/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-3/par-1 Article 66 (Tax Rate for Corporation Tax on Income for Each Business Year), Article 67 (Special Tax Rate for Family Companies) and Article 70 (Foreign Tax Credit) of the New Act apply to corporation tax on income for business years of a domestic corporation beginning on or after January 1, 1966 and ending on or after the Effective Date and business years beginning before January 1, 1966 and ending on or after June 30, 1966, and the provisions then in force continue to govern corporation tax on income for business years of a domestic corporation beginning before January 1, 1966 and ending before June 30, 1966 and business years beginning on or after January 1, 1966 and ending before the Effective Date. In this case, with regard to the application of those provisions to corporation tax on income for a business year of a domestic corporation beginning before January 1, 1966 and ending on or after June 30, 1966, the terms set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively. Article 66, paragraph (1) 35 percent 36 percent (or, for the portion of the amount of income for that business year of an ordinary corporation whose amount of capital or amount of capital contributions as of the end of that business year exceeds 100,000,000 yen that is 3,000,000 yen or less per year, 33 percent) Article 66, paragraph (2) 28 percent 29.5 percent Article 66, paragraph (3) 23 percent 24.5 percent Article 66, paragraph (4) paragraph (2) paragraph (1) or (2) that paragraph those provisions Article 67, paragraph (3), item (i) 30 percent 27.5 percent Article 67, paragraph (3), item (ii) and paragraph (4) 1,500,000 yen 1,250,000 yen machine translation, not official **第二項** 新法第百四十三条（外国法人に係る各事業年度の所得に対する法人税の税率）の規定は、外国法人の昭和四十一年一月一日以後に開始し、施行日以後に終了する事業年度及び同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税について適用し、外国法人の同年一月一日前に開始し、同年六月三十日前に終了する事業年度及び同年一月一日以後に開始し、施行日前に終了した事業年度の所得に対する法人税については、なお従前の例による。この場合において、外国法人の同年一月一日前に開始し、同年六月三十日以後に終了する事業年度の所得に対する法人税に係る同条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 第百四十三条第一項 百分の三十五 百分の三十六（当該事業年度終了の時における資本の金額又は出資金額が一億円をこえる普通法人の当該事業年度の所得の金額のうち年三百万円以下の金額については、百分の三十三） 第百四十三条第二項 百分の二十八 百分の二十九・五 第百四十三条第三項 百分の二十三 百分の二十四・五 第百四十三条第四項 第二項 第一項又は第二項 同項 これらの規定 suppl-3411-32/art-3/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-3/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-3/par-2 Article 143 (Tax Rate for a foreign corporation's Corporation Tax on Income for Each Business Year) of the New Act applies to corporation tax on income for business years of a foreign corporation beginning on or after January 1, 1966 and ending on or after the Effective Date and business years beginning before January 1, 1966 and ending on or after June 30, 1966, and the provisions then in force continue to govern corporation tax on income for business years of a foreign corporation beginning before January 1, 1966 and ending before June 30, 1966 and business years beginning on or after January 1, 1966 and ending before the Effective Date. In this case, with regard to the application of that Article to corporation tax on income for a business year of a foreign corporation beginning before January 1, 1966 and ending on or after June 30, 1966, the terms set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively. Article 143, paragraph (1) 35 percent 36 percent (or, for the portion of the amount of income for that business year of an ordinary corporation whose amount of capital or amount of capital contributions as of the end of that business year exceeds 100,000,000 yen that is 3,000,000 yen or less per year, 33 percent) Article 143, paragraph (2) 28 percent 29.5 percent Article 143, paragraph (3) 23 percent 24.5 percent Article 143, paragraph (4) paragraph (2) paragraph (1) or (2) that paragraph those provisions machine translation, not official ### 第四条（仮決算をした場合の中間申告に関する経過規定） — Transitional Provisions Concerning Interim Returns in the Case of Provisional Settlement of Accounts caption: machine translation, not official suppl-3411-32/art-4 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-4 **第一項** 普通法人の昭和四十一年一月一日前に開始し、同年六月三十日以後に終了する事業年度に係る新法第七十一条第一項（中間申告）（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。）の規定による申告書（新法第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項）（新法第百四十五条第一項において準用する場合を含む。）に掲げる事項を記載したものに限る。）の提出期限が施行日前である場合には、前条の規定にかかわらず、その法人の当該申告書に係る法人税として納付した、又は納付すべきであつた法人税については、なお従前の例による。 suppl-3411-32/art-4/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-4/par-1 If the due date for filing a return under the provisions of Article 71, paragraph (1) (Interim Return) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act) (limited to one that states the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act)) for a business year of an ordinary corporation beginning before January 1, 1966 and ending on or after June 30, 1966 is before the Effective Date, the provisions then in force continue to govern the corporation tax paid or to have been paid by that corporation as corporation tax pertaining to that return, notwithstanding the provisions of the preceding Article. machine translation, not official ### 第五条（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-3411-32/art-5 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-5 **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-3411-32/art-5/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-5/par-1 Article 82 (Special Provisions on Requests for Reassessment Accompanying Reassessment, etc. of the Amount of Corporation Tax, etc. for a Previous Business Year) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act; hereinafter the same applies in this Article) applies 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 the provisions then in force continue to govern where a corporation came to fall under any of the cases listed in the items of that Article before that date. machine translation, not official ### 第六条（清算所得に対する法人税の税率に関する経過規定） — Transitional Provisions Concerning Tax Rates for Corporation Tax on Liquidation Income caption: machine translation, not official suppl-3411-32/art-6 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-6 **第一項** 新法第九十九条（解散の場合の清算所得に対する法人税の税率）、第百二条（清算中の所得に係る予納申告）及び第百十五条（合併の場合の清算所得に対する法人税の税率）の規定は、内国法人である普通法人又は協同組合等の施行日以後の解散又は合併による清算所得に対する法人税（清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、内国法人である普通法人又は協同組合等の同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。 suppl-3411-32/art-6/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-6/par-1 Article 99 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Dissolution), Article 102 (Return for Estimated Tax Due on Income during Liquidation) and Article 115 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Merger) of the New Act apply to corporation tax on liquidation income (including corporation tax on income for a business year in liquidation and corporation tax to be paid upon a partial distribution of residual assets; hereinafter the same applies in this Article) from a dissolution or merger, on or after the Effective Date, of an ordinary corporation or a cooperative, etc. that is a domestic corporation, and the provisions then in force continue to govern corporation tax on liquidation income from a dissolution or merger, before that date, of an ordinary corporation or a cooperative, etc. that is a domestic corporation. machine translation, not official --- ## Cites - suppl-3411-32/art-4/par-1: 前条 → 法人税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3411-32/art-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-3 - suppl-3411-32/art-5/par-1: この条 → 法人税法 附則第五条 (Supplementary Provisions, Article 5), suppl-3411-32/art-5 — https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-5 - suppl-3411-32/art-6/par-1: この条 → 法人税法 附則第六条 (Supplementary Provisions, Article 6), suppl-3411-32/art-6 — https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-6 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第四条第一項（仮決算をした場合の中間申告に関する経過規定） — https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-4/par-1 - 法人税法 附則第五条第一項（更正の請求に関する経過規定） — https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-5/par-1 - 法人税法 附則第六条第一項（清算所得に対する法人税の税率に関する経過規定） — https://japanlaw.org/en/corporation-tax-act/suppl-3411-32/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-6/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-20261008T111236-068, 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