# 法人税法 / Corporation Tax Act — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（仮決算をした場合の中間申告に関する経過規定） — address `suppl-3411-32/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-4 - 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 --- ## 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 --- ## 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