# 法人税法 / Corporation Tax Act — 第三十一条 (Supplementary Provisions, Article 31) - 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: 第三十一条 (Supplementary Provisions, Article 31)（国内源泉所得に対する法人税に関する経過措置） — address `suppl-3621-96/art-31` - 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/art-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-31 - 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-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 3 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-20261008T111236-081, 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