# 法人税法 / Corporation Tax Act — 第六十四条 (Supplementary Provisions, Article 64) - 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: 第六十四条 (Supplementary Provisions, Article 64)（処分等の効力） — address `suppl-4121-97/art-64` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4121-97/art-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4121-97/art-64 - 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. --- ### 第六十四条（処分等の効力） — Effect of Dispositions, etc. caption: machine translation, not official suppl-4121-97/art-64 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-97/art-64 · https://japanlaw.org/l/340AC0000000034/suppl-4121-97/art-64 **第一項** この法律（附則第一条ただし書の規定にあっては、当該規定）の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4121-97/art-64/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-97/art-64/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-97/art-64/par-1 Dispositions, procedures, or other acts carried out pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4121-97/art-64/par-1: この条 → 法人税法 附則第六十四条 (Supplementary Provisions, Article 64), suppl-4121-97/art-64 — https://japanlaw.org/en/corporation-tax-act/suppl-4121-97/art-64 · https://japanlaw.org/l/340AC0000000034/suppl-4121-97/art-64 - suppl-4121-97/art-64/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4121-97/art-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4121-97/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-97/art-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第六十四条第一項（処分等の効力） — https://japanlaw.org/en/corporation-tax-act/suppl-4121-97/art-64/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-97/art-64/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-20261008T111236-089, 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