# 法人税法 / Corporation Tax Act — 第三十八条 (Supplementary Provisions, Article 38) - 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: 第三十八条 (Supplementary Provisions, Article 38)（罰則に関する経過措置） — address `suppl-4121-18/art-38` - 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-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-38 - 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. --- ### 第三十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4121-18/art-38 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-18/art-38 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-38 **第一項** この法律の施行前にした行為及び附則第八条の規定によりなお従前の例によることとされる場合における附則第一条第一号に掲げる規定の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4121-18/art-38/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-18/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-38/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after the provisions set forth in Article 1, item (i) of the Supplementary Provisions come into effect in the cases in which the provisions then in force are to continue to govern pursuant to the provisions of Article 8 of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4121-18/art-38/par-1: 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 ## 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一号（施行期日） — 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