# 法人税法 / Corporation Tax Act — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（清算所得に対する法人税の税率に関する経過規定） — address `suppl-3411-32/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3411-32/art-6 - 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-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 1 provision cites this one. No official source publishes this direction. - 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