# 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-3491-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3491-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3491-16 - 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 昭和四九年三月三〇日法律第一六号 suppl-3491-16 · https://japanlaw.org/en/corporation-tax-act/suppl-3491-16 · https://japanlaw.org/l/340AC0000000034/suppl-3491-16 **第一項** この法律は、昭和四十九年四月一日から施行する。 suppl-3491-16/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3491-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3491-16/par-1 This Act comes into effect on April 1, 1974. machine translation, not official **第二項** 改正後の法人税法（以下「新法」という。）第六十六条（各事業年度の所得に対する法人税の税率）、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）、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）及び第百四十三条（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、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。以下この項において同じ。）の昭和四十九年五月一日以後に終了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。以下この項において同じ。）について適用し、法人の同日前に終了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。この場合において、昭和四十九年五月一日から昭和五十年四月三十日までの間に終了する事業年度の所得に対する法人税に係る新法第六十六条第二項及び第四項並びに第百四十三条第二項及び第四項の規定の適用については、これらの規定中「七百万円」とあるのは、「六百万円」とする。 suppl-3491-16/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3491-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3491-16/par-2 The provisions of Article 66 (Tax Rate for Corporation Tax on Income for Each Business Year), 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), Article 115 (Tax Rate for Corporation Tax on Liquidation Income in the Case of Merger) and Article 143 (Tax Rate for a foreign corporation's Corporation Tax on Income for Each Business Year) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to corporation tax on income for a business year of 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 in this paragraph) ending on or after May 1, 1974 and to corporation tax on liquidation income due to 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; the same applies hereinafter in this paragraph), and with regard to corporation tax on income for a business year of a corporation that ended before that date and corporation tax on liquidation income due to a dissolution or merger before that date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 66, paragraphs (2) and (4) and Article 143, paragraphs (2) and (4) of the New Act to corporation tax on income for a business year ending during the period from May 1, 1974 to April 30, 1975, the phrase "seven million yen" in those provisions is deemed to be replaced with "six million yen". machine translation, not official **第三項** 新法第六十七条（同族会社の特別税率）の規定は、法人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については、なお従前の例による。 suppl-3491-16/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3491-16/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3491-16/par-3 The provisions of Article 67 of the New Act (Special Tax Rate for Family Companies) apply to corporation tax on income for a business year of a corporation beginning on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and with regard to corporation tax on income for a business year of a corporation that began before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第七十一条（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。）の規定は、施行日以後に提出期限の到来するこれらの規定による申告書に係る法人税について適用し、同日前に提出期限の到来した改正前の法人税法第七十一条（同法第百四十五条第一項において準用する場合を含む。）の規定による申告書に係る法人税については、なお従前の例による。 suppl-3491-16/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-3491-16/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-3491-16/par-4 The provisions of Article 71 of the New Act (Interim Return) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) apply to corporation tax pertaining to returns under those provisions for which the due date for filing arrives on or after the Effective Date, and with regard to corporation tax pertaining to returns under Article 71 of the Corporation Tax Act prior to the amendment (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) for which the due date for filing arrived before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3491-16/par-2: この項 → 法人税法 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3491-16/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3491-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3491-16/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第二項 — https://japanlaw.org/en/corporation-tax-act/suppl-3491-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3491-16/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-20261008T111236-074, 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