# 法人税法 / Corporation Tax Act — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（所得税法等の一部改正に伴う経過措置） — address `suppl-3531-40/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3531-40/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3531-40/art-23 - 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. --- ### 第二十三条（所得税法等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Income Tax Act and Other Acts caption: machine translation, not official suppl-3531-40/art-23 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-40/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-3531-40/art-23 **第一項** 附則第五条第一項に規定する職業訓練法人連合会及び職業訓練法人中央会、中央技能検定協会並びに都道府県技能検定協会については、附則第二十条から前条までの規定による改正後の所得税法、法人税法及び地方税法の規定にかかわらず、なお従前の例による。 suppl-3531-40/art-23/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-40/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3531-40/art-23/par-1 Notwithstanding the provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act as amended by the provisions of Article 20 through the preceding Article of the Supplementary Provisions, the provisions then in force continue to govern the federations of vocational training corporations and the central association of vocational training corporations prescribed in Article 5, paragraph (1) of the Supplementary Provisions, the Central Trade Skill Testing Association and the prefectural trade skill testing associations. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-3531-40/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3531-40/art-1/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-20261008T111236-076, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08