# 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-3631-109` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3631-109 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3631-109 - 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 昭和六三年一二月三〇日法律第一〇九号 suppl-3631-109 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3631-109/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1 **第一項** この法律は、公布の日から施行する。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-3631-109/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一及び二** 略 suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-1-to-2 Omitted machine translation, not official **三** 次に掲げる規定　昭和六十四年四月一日 suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-3 the following provisions: April 1, 1989 machine translation, not official **イ** 略 suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ロ** 第二条及び附則第十四条から第二十一条までの規定 suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-3/sub-2 the provisions of Article 2 and Articles 14 through 21 of the Supplementary Provisions. machine translation, not official ### 第十四条（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-3631-109/art-14 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-14 **第一項** この附則に別段の定めがあるものを除き、第二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。）の昭和六十四年四月一日以後に開始する事業年度の所得に対する法人税及び同日以後の解散（合併による解散を除く。以下同じ。）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、法人の同日前に開始した事業年度の所得に対する法人税及び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-3631-109/art-14/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-14/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax 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 Corporation Tax Act; the same applies hereinafter) beginning on or after April 1, 1989 and to corporation tax on liquidation income resulting from a dissolution (excluding a dissolution resulting from a merger; the same applies hereinafter) 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 for a business year of a corporation that began 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 ### 第十五条（受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits caption: machine translation, not official suppl-3631-109/art-15 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-15 **第一項** 法人の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得の金額の計算に係る新法人税法第二十三条第一項及び第三項の規定の適用については、これらの規定中「百分の八十」とあるのは、「百分の九十」とする。 suppl-3631-109/art-15/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-15/par-1 With regard to the application of the provisions of Article 23, paragraphs (1) and (3) of the New Corporation Tax Act pertaining to the calculation of the amount of income for a business year of a corporation starting during the period from April 1, 1989 to March 31, 1990, the term "80 percent" in those provisions is deemed to be replaced with "90 percent". machine translation, not official ### 第十六条（外国税額の還付金の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Refunds of Foreign Taxes from Gross Profits caption: machine translation, not official suppl-3631-109/art-16 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-16 **第一項** 新法人税法第二十六条第二項の規定は、新法人税法第六十九条第一項から第三項までの規定の適用を受けた後に新法人税法第二十六条第二項に規定する外国法人税の額が減額された場合におけるその減額された金額のうち同項に規定する控除対象外国法人税の額が減額された部分として政令で定める金額について適用し、第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第六十九条第一項から第三項までの規定の適用を受けた後に旧法人税法第二十六条第二項に規定する外国法人税の額が減額された場合におけるその減額された部分については、なお従前の例による。 suppl-3631-109/art-16/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-16/par-1 The provisions of Article 26, paragraph (2) of the New Corporation Tax Act apply to the amount specified by Cabinet Order as the portion of the reduced amount by which the creditable amount of the foreign country's corporate tax prescribed in that paragraph has been reduced, in the case where, after the provisions of Article 69, paragraphs (1) through (3) of the New Corporation Tax Act were applied, the amount of the foreign country's corporate tax prescribed in Article 26, paragraph (2) of the New Corporation Tax Act has been reduced; and with regard to the reduced portion in the case where, after the provisions of Article 69, paragraphs (1) through (3) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") were applied, the amount of the foreign country's corporate tax prescribed in Article 26, paragraph (2) of the Former Corporation Tax Act has been reduced, the provisions then in force continue to govern. machine translation, not official ### 第十七条（各事業年度の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year caption: machine translation, not official suppl-3631-109/art-17 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-17 **第一項** 新法人税法第二条第九号に規定する普通法人（以下「普通法人」という。）又は同条第八号に規定する人格のない社団等の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の所得に係る新法人税法その他法人税に関する法令の規定の適用については、新法人税法第六十六条第一項及び第百四十三条第一項中「百分の三十七・五」とあるのは「百分の四十」と、新法人税法第六十六条第二項及び第百四十三条第二項中「百分の二十八」とあるのは「百分の二十九」とする。 suppl-3631-109/art-17/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-17/par-1 With regard to the application of the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax pertaining to the income for a business year starting during the period from April 1, 1989 to March 31, 1990 of an ordinary corporation prescribed in Article 2, item (ix) of the New Corporation Tax Act (hereinafter referred to as an "ordinary corporation") or an association or foundation without juridical personality prescribed in item (viii) of that Article, the term "37.5 percent" in Article 66, paragraph (1) and Article 143, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "40 percent", and the term "28 percent" in Article 66, paragraph (2) and Article 143, paragraph (2) of the New Corporation Tax Act is deemed to be replaced with "29 percent". machine translation, not official ### 第十八条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits caption: machine translation, not official suppl-3631-109/art-18 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-18 **第一項** 内国法人の昭和六十四年四月一日から昭和六十九年三月三十一日までの間に開始する各事業年度の法人税の額からの控除に係る新法人税法第六十九条第二項及び第三項の規定の適用については、これらの規定中「前三年」とあるのは、「前五年」とする。ただし、昭和六十八年四月一日から昭和六十九年三月三十一日までの間に開始する事業年度におけるこれらの規定の適用については、昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する事業年度の同条第二項の控除限度額及び同条第三項の控除対象外国法人税の額はないものとする。 suppl-3631-109/art-18/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-18/par-1 With regard to the application of the provisions of Article 69, paragraphs (2) and (3) of the New Corporation Tax Act pertaining to the deduction from the amount of corporation tax for each business year of a domestic corporation starting during the period from April 1, 1989 to March 31, 1994, the term "preceding three years" in those provisions is deemed to be replaced with "preceding five years"; provided, however, that with regard to the application of those provisions in a business year starting during the period from April 1, 1993 to March 31, 1994, there is to be no limitation on a creditable amount under paragraph (2) of that Article and no creditable amount of the foreign country's corporate tax under paragraph (3) of that Article for a business year starting during the period from April 1, 1989 to March 31, 1990. machine translation, not official **第二項** 新法人税法第六十九条第四項の規定は、内国法人が昭和六十四年四月一日以後に開始する各事業年度において受ける同項に規定する配当等の額について適用し、内国法人が同日前に開始した各事業年度において受けた旧法人税法第六十九条第四項に規定する配当等の額については、なお従前の例による。 suppl-3631-109/art-18/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-18/par-2 The provisions of Article 69, paragraph (4) of the New Corporation Tax Act apply to the amount of dividends, etc. prescribed in that paragraph that a domestic corporation receives in each business year starting on or after April 1, 1989, and with regard to the amount of dividends, etc. prescribed in Article 69, paragraph (4) of the Former Corporation Tax Act that a domestic corporation received in each business year that started before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法人税法第六十九条第五項の規定は、同条第一項から第三項までの規定の適用を受けた後に減額された同条第五項に規定する外国法人税の額について適用し、旧法人税法第六十九条第一項から第三項までの規定の適用を受けた後に減額された同条第五項に規定する外国法人税の額については、なお従前の例による。 suppl-3631-109/art-18/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-18/par-3 The provisions of Article 69, paragraph (5) of the New Corporation Tax Act apply to the amount of the foreign country's corporate tax prescribed in paragraph (5) of that Article that has been reduced after the provisions of paragraphs (1) through (3) of that Article were applied, and with regard to the amount of the foreign country's corporate tax prescribed in paragraph (5) of that Article that has been reduced after the provisions of Article 69, paragraphs (1) through (3) of the Former Corporation Tax Act were applied, the provisions then in force continue to govern. machine translation, not official ### 第十九条（解散による清算所得の金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Amount of Liquidation Income from Dissolution caption: machine translation, not official suppl-3631-109/art-19 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-19 **第一項** 内国法人である普通法人又は新法人税法第二条第七号に規定する協同組合等の昭和六十四年四月一日から昭和六十五年三月三十一日までの間の解散による清算所得の金額の計算に係る新法人税法第九十三条第二項第二号の規定の適用については、同号中「百分の八十」とあるのは、「百分の九十」とする。 suppl-3631-109/art-19/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-19/par-1 With regard to the application of the provisions of Article 93, paragraph (2), item (ii) of the New Corporation Tax Act pertaining to the calculation of the amount of liquidation income from dissolution during the period from April 1, 1989 to March 31, 1990 of an ordinary corporation or a cooperative, etc. prescribed in Article 2, item (vii) of the New Corporation Tax Act, which is a domestic corporation, the term "80 percent" in that item is deemed to be replaced with "90 percent". machine translation, not official **第二項** 旧法人税法第六十九条第一項から第三項までの規定の適用を受けた後に還付された旧法人税法第九十三条第二項第三号に掲げる外国法人税の額については、なお従前の例による。 suppl-3631-109/art-19/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-19/par-2 With regard to the amount of the foreign country's corporate tax listed in Article 93, paragraph (2), item (iii) of the Former Corporation Tax Act that was refunded after the provisions of Article 69, paragraphs (1) through (3) of the Former Corporation Tax Act were applied, the provisions then in force continue to govern. machine translation, not official ### 第二十条（清算所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Liquidation Income caption: machine translation, not official suppl-3631-109/art-20 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-20 **第一項** 内国法人である普通法人が昭和六十四年四月一日から昭和六十五年三月三十一日までの間に解散又は合併をした場合における清算所得に係る新法人税法その他法人税に関する法令の規定の適用については、新法人税法第九十九条第一項及び第百十五条第一項中「百分の三十三」とあるのは、「百分の三十五・二」とする。 suppl-3631-109/art-20/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-20/par-1 With regard to the application of the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax pertaining to liquidation income in the case where an ordinary corporation which is a domestic corporation has dissolved or merged during the period from April 1, 1989 to March 31, 1990, the term "33 percent" in Article 99, paragraph (1) and Article 115, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "35.2 percent". machine translation, not official ### 第二十一条（清算中の所得に係る予納申告に関する経過措置） — Transitional Measures Concerning Returns for Estimated Tax Due on Income in Liquidation caption: machine translation, not official suppl-3631-109/art-21 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-21 **第一項** 内国法人である普通法人の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する清算中の事業年度に関する新法人税法第百二条の規定の適用については、同条第一項第三号中「百分の三十七・五」とあるのは、「百分の四十」とする。 suppl-3631-109/art-21/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-21/par-1 With regard to the application of the provisions of Article 102 of the New Corporation Tax Act concerning a business year in liquidation of an ordinary corporation which is a domestic corporation starting during the period from April 1, 1989 to March 31, 1990, the term "37.5 percent" in paragraph (1), item (iii) of that Article is deemed to be replaced with "40 percent". machine translation, not official --- ## Cites - suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3631-109/art-18 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-18 - suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3631-109/art-21 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-21 - suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3631-109/art-16 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-16 - suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3631-109/art-19 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-19 - suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3631-109/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-15 - suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3631-109/art-14 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-14 - suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3631-109/art-17 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-17 - suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3631-109/art-20 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-20 - suppl-3631-109/art-14/par-1: この条 → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3631-109/art-14 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-14 ## Cited by 2 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-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-3/sub-2 - 法人税法 附則第十四条第一項（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-3631-109/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-14/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-20261008T111236-081, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-082, 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