# 法人税法 / Corporation Tax Act — 第三十三条 (Supplementary Provisions, Article 33) - 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: 第三十三条 (Supplementary Provisions, Article 33)（法人税法の一部改正に伴う経過措置） — address `suppl-4121-18/art-33` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4121-18/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-33 - 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. --- ### 第三十三条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4121-18/art-33 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-18/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-33 **第一項** 前条の規定による改正後の法人税法第八十四条の規定は、法人の国民年金法等の一部を改正する法律（平成十二年法律第十八号）附則第一条第一号に掲げる規定の施行の日以後に開始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し、法人の同日前に開始した事業年度の退職年金等積立金に対する法人税については、なお従前の例による。 suppl-4121-18/art-33/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-18/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-33/par-1 The provisions of Article 84 of the Corporation Tax Act as amended by the provisions of the preceding Article apply to corporation tax on retirement pension funds for business years of corporations beginning on or after the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000) come into effect, and with regard to corporation tax on retirement pension funds for business years of corporations that began before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4121-18/art-33/par-1: 法人の国民年金法等の一部を改正する法律（平成十二年法律第十八号）附則第一条第一号 → 法人税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4121-18/art-1/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4121-18/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-1/par-1/item-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-20261008T111236-089, 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