# 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-3521-22`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3521-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3521-22
- 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.
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## 附 則 昭和五二年四月二二日法律第二二号
suppl-3521-22 · https://japanlaw.org/en/corporation-tax-act/suppl-3521-22 · https://japanlaw.org/l/340AC0000000034/suppl-3521-22
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3521-22/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3521-22/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3521-22/art-1
**第一項** この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
suppl-3521-22/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3521-22/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3521-22/art-1/par-1
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
machine translation, not official
### 第五条（法人税法の一部改正） — Partial Amendment of the Corporation Tax Act
caption: machine translation, not official
suppl-3521-22/art-5 · https://japanlaw.org/en/corporation-tax-act/suppl-3521-22/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-3521-22/art-5
**第一項** 法人税法（昭和四十年法律第三十四号）の一部を次のように改正する。
suppl-3521-22/art-5/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3521-22/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3521-22/art-5/par-1
The Corporation Tax Act (Act No. 34 of 1965) is partially amended as follows.
machine translation, not official
**第二項** 前項の規定による改正後の法人税法第四条第三項の規定は、この法律の施行の日（以下「施行日」という。）以後に終了する事業団の事業年度の所得に対する法人税について適用し、施行日前に終了した事業団の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-3521-22/art-5/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3521-22/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3521-22/art-5/par-2
The provisions of Article 4, paragraph (3) of the Corporation Tax Act as amended by the provisions of the preceding paragraph apply to corporation tax on income for a business year of the Corporation ending 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 the Corporation that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 施行日の属する事業団の事業年度に関する前項の規定の適用については、法人税法第十三条第一項の規定にかかわらず、その事業年度の開始の日から施行日の前日までの期間及び施行日からその事業年度の末日までの期間をそれぞれ一の事業年度とみなす。
suppl-3521-22/art-5/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3521-22/art-5/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3521-22/art-5/par-3
With regard to the application of the provisions of the preceding paragraph to the business year of the Corporation that contains the Effective Date, notwithstanding the provisions of Article 13, paragraph (1) of the Corporation Tax Act, the period from the first day of that business year to the day preceding the Effective Date and the period from the Effective Date to the last day of that business year are each deemed to be one business year.
machine translation, not official
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## Cites
- suppl-3521-22/art-5/par-2: 前項 → 法人税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3521-22/art-5/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-3521-22/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3521-22/art-5/par-1
- suppl-3521-22/art-5/par-3: 前項 → 法人税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3521-22/art-5/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3521-22/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3521-22/art-5/par-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 法人税法 附則第五条第二項（法人税法の一部改正） — https://japanlaw.org/en/corporation-tax-act/suppl-3521-22/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3521-22/art-5/par-2
- 法人税法 附則第五条第三項（法人税法の一部改正） — https://japanlaw.org/en/corporation-tax-act/suppl-3521-22/art-5/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3521-22/art-5/par-3
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## 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-20261008T111236-076, 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