# 法人税法 / Corporation Tax Act — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（清算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-20` - 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-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-20 - 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 ## 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