# 法人税法 / Corporation Tax Act — 第二条 (Supplementary Provisions, Article 2) - 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: 第二条 (Supplementary Provisions, Article 2)（経過措置の原則） — address `suppl-4121-14/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-2 - 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. --- ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4121-14/art-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-2 **第一項** 改正後の法人税法（以下「新法」という。）第一編、第二編第二章及び第三編第三章から第五章まで（総則等）の規定は、法人のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の退職年金等積立金に対する法人税について適用する。 suppl-4121-14/art-2/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-2/par-1 The provisions of Part I, Part II, Chapter II, and Part III, Chapters III through V (General Provisions, etc.) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to corporation tax on retirement pension funds for business years of corporations ending on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"). machine translation, not official **第二項** この附則に別段の定めがあるものを除き、新法第二編第一章第一節及び第百四十二条（課税標準及びその計算等）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度の所得に対する法人税及び施行日以後の解散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、法人の施行日前に開始した事業年度の所得に対する法人税及び施行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-4121-14/art-2/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-2/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-2/par-2 Except as otherwise provided in these Supplementary Provisions, the provisions of Part II, Chapter I, Section 1 and Article 142 (Tax Base and Calculation Thereof, etc.) of the New Act apply to corporation tax on income for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax on liquidation income arising from a dissolution or merger on or after the Effective 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 to be paid upon a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for business years of corporations that began before the Effective Date and corporation tax on liquidation income arising from a dissolution or merger before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4121-14/art-2/par-2: この条 → 法人税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4121-14/art-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第二条第二項（経過措置の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-2/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-2/par-2 - 法人税法 附則第六条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-6/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-20261008T111236-088, 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