# 法人税法 / Corporation Tax Act — 第二条 (Supplementary Provisions, Article 2) - 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: 第二条 (Supplementary Provisions, Article 2)（経過規定の原則） — address `suppl-3421-21/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3421-21/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-2 - 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. --- ### 第二条（経過規定の原則） — General Principle for Transitional Provisions caption: machine translation, not official suppl-3421-21/art-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3421-21/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-2 **第一項** この附則に別段の定めがあるものを除き、改正後の法人税法（退職年金積立金に対する法人税に係る部分を除く。）の規定は、法人（同法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に開始する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の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、法人の同日前に開始した事業年度の所得に対する法人税及び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-3421-21/art-2/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3421-21/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended (excluding the part concerning corporation tax on retirement pension funds) apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of that Act; the same applies hereinafter) beginning on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") and to corporation tax on liquidation income from a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; hereinafter the same applies in this Article), and the provisions then in force continue to govern corporation tax on income for business years of a corporation that began before that date and corporation tax on liquidation income from a dissolution or merger before that date. machine translation, not official --- ## Cites - suppl-3421-21/art-2/par-1: この条 → 法人税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3421-21/art-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3421-21/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第二条第一項（経過規定の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-3421-21/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-2/par-1 - 法人税法 附則第四条第二項（みなし配当金額の一部の控除等に関する経過規定） — https://japanlaw.org/en/corporation-tax-act/suppl-3421-21/art-4/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-4/par-2 --- ## 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-20261008T111236-069, 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