# 法人税法 / Corporation Tax Act — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（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） — address `suppl-3631-109/art-17` - 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-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-17 - 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 ## Cited by 1 provision cites 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 --- ## 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-20261008T111236-082, 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