# 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)（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） — address `suppl-3411-32/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-3411-32/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3411-32/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（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 ## Cited by 1 provision cites 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 --- ## 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