# 法人税法 / Corporation Tax Act — 第二十七条 (Supplementary Provisions, Article 27)

- 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: 第二十七条 (Supplementary Provisions, Article 27) — address `suppl-4131-50/art-27`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-27
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-27
- 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.

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### 第二十七条
<sup>suppl-4131-50/art-27 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-27</sup>

**第一項**  前二条に定めるもののほか、新法人税法附則第二十条第三項に規定する適格退職年金契約に係る権利義務の承継に関し必要な事項は、政令で定める。
<sup>suppl-4131-50/art-27/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-27/par-1</sup>
Beyond what is provided for in the preceding two Articles, necessary matters concerning the succession to rights and obligations pertaining to a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the New Corporation Tax Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4131-50/art-27/par-1: 前二条 → 法人税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4131-50/art-25 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-25
- suppl-4131-50/art-27/par-1: 前二条 → 法人税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4131-50/art-26 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-50/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-26
- suppl-4131-50/art-27/par-1: 新法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-3

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## 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-20261008T111236-091, 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