# 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-3561-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3561-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3561-12 - 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 昭和五六年三月三一日法律第一二号 suppl-3561-12 · https://japanlaw.org/en/corporation-tax-act/suppl-3561-12 · https://japanlaw.org/l/340AC0000000034/suppl-3561-12 **第一項** この法律は、昭和五十六年四月一日から施行する。 suppl-3561-12/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3561-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3561-12/par-1 This Act comes into effect as of April 1, 1981. machine translation, not official **第二項** 改正後の法人税法（以下「新法」という。）第四十二条（国庫補助金等で取得した固定資産等の圧縮額の損金算入）、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年度の所得に対する法人税及び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、法人の施行日前に終了した事業年度の所得に対する法人税及び施行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-3561-12/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3561-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3561-12/par-2 The provisions of Article 42 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets, etc. Acquired with National Subsidies, etc.), 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 (Returns for Estimated Tax Due on Income in 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 as amended (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) of the New Act (Definitions); the same applies hereinafter in this paragraph) ending 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 resulting from a dissolution or merger on or after the Effective 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 payable as a result of 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 the Effective Date and corporation tax on liquidation income resulting from a dissolution or merger before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** この法律の施行の際、健康保険組合若しくは健康保険組合連合会又は国民健康保険組合若しくは国民健康保険団体連合会が施行日前から引き続き新法第二条第十三号に規定する収益事業に該当する事業を営んでいる場合には、当該事業は、施行日において新たに開始されたものとみなして、新法の規定を適用する。 suppl-3561-12/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3561-12/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3561-12/par-3 If, at the time this Act comes into effect, a health insurance society or the National Federation of Health Insurance Societies, or a National Health Insurance Association or a Federation of National Health Insurance Associations, has been continuously conducting since before the Effective Date a business that falls under the profit-making business prescribed in Article 2, item (xiii) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of the New Act apply. machine translation, not official --- ## Cites - suppl-3561-12/par-2: この項 → 法人税法 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3561-12/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3561-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3561-12/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-3561-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3561-12/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-20261008T111236-077, 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