# 法人税法 / Corporation Tax Act — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（解散による清算所得の金額の計算に関する経過措置） — address `suppl-3631-109/art-19` - 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-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-19 - 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 ## 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