# 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-3621-96` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3621-96 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3621-96 - 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 昭和六二年九月二五日法律第九六号 suppl-3621-96 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3621-96/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1 **第一項** この法律は、昭和六十二年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-3621-96/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1 This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 略 suppl-3621-96/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-1 Omitted machine translation, not official **二** 次に掲げる規定　昭和六十三年一月一日 suppl-3621-96/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-2 the following provisions: January 1, 1988; machine translation, not official **イ** 略 suppl-3621-96/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-2/sub-1 Omitted machine translation, not official **ロ** 第三条中法人税法第百四十四条の改正規定 suppl-3621-96/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-2/sub-2 in Article 3, the provisions amending Article 144 of the Corporation Tax Act. machine translation, not official **三** 次に掲げる規定　昭和六十三年四月一日 suppl-3621-96/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-3 the following provisions: April 1, 1988. machine translation, not official **イ** 略 suppl-3621-96/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ロ** 第三条中法人税法第六十八条第一項並びに第八十四条第一項及び第二項第二号の改正規定、同項第五号を同項第六号とし、同項第四号を同項第五号とし、同項第三号の次に一号を加える改正規定、同条第三項、同法第百条第一項並びに同法第百三十八条第一号、第九号及び第十号の改正規定、同号を同条第十一号とし、同条第九号の次に一号を加える改正規定並びに同法第百三十九条並びに第百四十一条第二号及び第三号ロの改正規定並びに附則第三十一条の規定 suppl-3621-96/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-3/sub-2 in Article 3, the provisions amending Article 68, paragraph (1) and Article 84, paragraph (1) and paragraph (2), item (ii) of the Corporation Tax Act, the provisions renumbering item (v) of that paragraph as item (vi) of that paragraph, renumbering item (iv) of that paragraph as item (v) of that paragraph and adding one item after item (iii) of that paragraph, the provisions amending paragraph (3) of that Article, Article 100, paragraph (1) of that Act and Article 138, items (i), (ix) and (x) of that Act, the provisions renumbering that item as item (xi) of that Article and adding one item after item (ix) of that Article, and the provisions amending Article 139 and Article 141, item (ii) and item (iii), (b) of that Act, as well as the provisions of Article 31 of the Supplementary Provisions. machine translation, not official ### 第二十九条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-3621-96/art-29 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-29 **第一項** この附則に別段の定めがあるものを除き、第三条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和六十二年十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退職年金等積立金に対する法人税並びに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。以下この条において同じ。）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退職年金等積立金に対する法人税並びに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。 suppl-3621-96/art-29/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-29/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 3 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income and corporation tax on the retirement pension fund for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) ending on or after October 1, 1987, and to corporation tax on liquidation income resulting from 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 payable as a result of a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income and corporation tax on the retirement pension fund for a business year of a corporation that ended before that date, and corporation tax on liquidation income resulting from a dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official ### 第三十条（寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses caption: machine translation, not official suppl-3621-96/art-30 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-30 **第一項** 新法人税法第三十七条第五項の規定は、法人が昭和六十二年十月一日以後に支出する同項に規定する金銭の額について適用する。 suppl-3621-96/art-30/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-30/par-1 The provisions of Article 37, paragraph (5) of the New Corporation Tax Act apply to the amount of money prescribed in that paragraph that a corporation expends on or after October 1, 1987. machine translation, not official ### 第三十一条（国内源泉所得に対する法人税に関する経過措置） — Transitional Measures Concerning Corporation Tax on Domestic Source Income caption: machine translation, not official suppl-3621-96/art-31 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-31 **第一項** 新法人税法第百三十八条第一号及び第十号、第百三十九条並びに第百四十一条の規定は、昭和六十三年四月一日以後に支払を受けるべき新法人税法第百三十八条第十号に掲げる給付補てん金、利息、利益又は差益（以下この条において「給付補てん金等」という。）について適用し、同日前に支払を受けるべき給付補てん金等については、なお従前の例による。 suppl-3621-96/art-31/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-31/par-1 The provisions of Article 138, items (i) and (x), Article 139 and Article 141 of the New Corporation Tax Act apply to compensation for periodic deposits, interest, profits or margins listed in Article 138, item (x) of the New Corporation Tax Act that are to be received on or after April 1, 1988 (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this Article), and with regard to compensation for periodic deposits or similar amounts that are to be received before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 昭和六十三年四月一日以後に外国法人が支払を受けるべき給付補てん金等で同日を含む給付補てん金等の計算期間として政令で定める期間に対応するもののうち、その期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の給付補てん金等については、前項の規定にかかわらず、なお従前の例による。 suppl-3621-96/art-31/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-31/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-31/par-2 With regard to the portion of compensation for periodic deposits or similar amounts that a foreign corporation is to receive on or after April 1, 1988 and that correspond to the period specified by Cabinet Order as the calculation period of the compensation for periodic deposits or similar amounts that includes that date, which is equivalent to the amount calculated as specified by Cabinet Order as the amount of those corresponding to the period from the first day of that period to March 31, 1988, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3621-96/art-1/par-1/item-3/sub-2: 附則第三十一条 → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-3621-96/art-31 — https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-31 - suppl-3621-96/art-29/par-1: この条 → 法人税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3621-96/art-29 — https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-29 - suppl-3621-96/art-31/par-1: この条 → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-3621-96/art-31 — https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-31 - suppl-3621-96/art-31/par-2: 前項 → 法人税法 附則第三十一条第一項 (Supplementary Provisions, Article 31, paragraph (1)), suppl-3621-96/art-31/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-31/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-3/sub-2 - 法人税法 附則第二十九条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-29/par-1 - 法人税法 附則第三十一条第一項（国内源泉所得に対する法人税に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-31/par-1 - 法人税法 附則第三十一条第二項（国内源泉所得に対する法人税に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-31/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-31/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-20261008T111236-080, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-081, 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