# 法人税法 / Corporation Tax Act — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（法人税法の一部改正に伴う経過措置の原則） — address `suppl-3631-109/art-14` - 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/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-14 - 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 --- ## Cites - 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 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08