# 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-3591-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3591-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3591-4 - 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 昭和五九年三月三一日法律第四号 suppl-3591-4 · https://japanlaw.org/en/corporation-tax-act/suppl-3591-4 · https://japanlaw.org/l/340AC0000000034/suppl-3591-4 **第一項** この法律は、昭和五十九年四月一日から施行する。 suppl-3591-4/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3591-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3591-4/par-1 This Act comes into effect on April 1, 1984. machine translation, not official **第二項** 次項に定めるものを除き、改正後の法人税法（以下次項までにおいて「新法」という。）の規定、附則第四項（国税通則法の一部改正）の規定による改正後の国税通則法（昭和三十七年法律第六十六号）第二条第八号（定義）の規定並びに附則第五項（国税徴収法の一部改正）の規定による改正後の国税徴収法（昭和三十四年法律第百四十七号）第二条第十号（定義）及び第三十五条第一項（同族会社の第二次納税義務）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（以下この項において「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、施行日以後に終了する事業年度の退職年金等積立金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、施行日前に終了した事業年度の退職年金等積立金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-3591-4/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3591-4/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3591-4/par-2 Except for what is provided for in the following paragraph, the provisions of the Corporation Tax Act as amended (hereinafter referred to as the "New Act" up to the following paragraph), the provisions of Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962) as amended by the provisions of paragraph (4) (Partial Amendment of the Act on General Rules for National Taxes) of the Supplementary Provisions, and the provisions of Article 2, item (x) (Definitions) and Article 35, paragraph (1) (Secondary Tax Liability of Family Companies) of the National Tax Collection Act (Act No. 147 of 1959) as amended by the provisions of paragraph (5) (Partial Amendment of the National Tax Collection Act) of the Supplementary Provisions apply to corporation tax on the income 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) for a business year ending on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" in this paragraph), corporation tax on the retirement pension fund for a business year ending on or after the Effective Date, and corporation tax on liquidation income resulting from a dissolution or merger on or after the Effective Date (including corporation tax on the 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 the income of a corporation for a business year that ended before the Effective Date, corporation tax on the retirement pension fund for a business year 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** 新法第百五十条の二（帳簿書類の備付け等）の規定は、同条第一項に規定する普通法人等の昭和六十年一月一日以後に開始する事業年度における取引及び同日以後の解散又は合併による清算に係る取引について適用する。 suppl-3591-4/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3591-4/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3591-4/par-3 The provisions of Article 150-2 of the New Act (Keeping of Books and Documents, etc.) apply to transactions in a business year beginning on or after January 1, 1985 of an ordinary corporation, etc. prescribed in paragraph (1) of that Article, and to transactions pertaining to liquidation resulting from a dissolution or merger on or after that date. machine translation, not official --- ## Cites - suppl-3591-4/par-2: 国税徴収法（昭和三十四年法律第百四十七号）第二条第十号 → e-Gov law 334AC0000000147, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection - suppl-3591-4/par-2: 第三十五条第一項 → e-Gov law 334AC0000000147, 第三十五条第一項 (Article 35, paragraph (1)), art-35/par-1 — not held in this collection - suppl-3591-4/par-2: 国税通則法（昭和三十七年法律第六十六号）第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-8 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-8 - suppl-3591-4/par-2: この項 → 法人税法 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3591-4/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3591-4/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3591-4/par-2 - suppl-3591-4/par-2: 次項 → 法人税法 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-3591-4/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3591-4/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3591-4/par-3 ## 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-3591-4/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3591-4/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-20261008T111236-079, 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