# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4131-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4131-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-6 - 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. --- ## 附　則 平成一三年三月三〇日法律第六号 suppl-4131-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4131-6/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-1 **第一項** この法律は、平成十三年三月三十一日から施行する。ただし、次に掲げる規定は、同年四月一日から施行する。 suppl-4131-6/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-1/par-1 This Act comes into effect on March 31, 2001; provided, however, that the following provisions come into effect on April 1 of that year: machine translation, not official **一** 第一条中法人税法第六十九条第一項の改正規定、同法第八十二条の七第一項の改正規定、同法第八十二条の十七の改正規定、同法第八十四条の次に一条を加える改正規定、同法第八十五条第一項の改正規定、同法第八十六条の改正規定、同法第百二十二条第四項の改正規定及び同法第百二十五条第三項の改正規定並びに附則第六条及び第八条の規定 suppl-4131-6/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-1/par-1/item-1 the provisions in Article 1 amending Article 69, paragraph (1) of the Corporation Tax Act, the provision amending Article 82-7, paragraph (1) of that Act, the provision amending Article 82-17 of that Act, the provision adding one Article after Article 84 of that Act, the provision amending Article 85, paragraph (1) of that Act, the provision amending Article 86 of that Act, the provision amending Article 122, paragraph (4) of that Act and the provision amending Article 125, paragraph (3) of that Act, and the provisions of Articles 6 and 8 of the Supplementary Provisions; machine translation, not official ### 第二条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4131-6/art-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-2 **第一項** この附則に別段の定めがあるものを除き、第一条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、平成十三年四月一日以後に合併、分割、現物出資、事後設立（新法人税法第二条第十二号の六に規定する事後設立をいう。以下同じ。）、資本若しくは出資の減少、商法（明治三十二年法律第四十八号）第二百九十三条ノ二の規定による同条に規定する利益の資本への組入れ、同法第二百九十三条ノ三の規定による同条に規定する準備金の資本への組入れ、組織の変更、解散による残余財産の分配、株式（出資を含む。次条までにおいて同じ。）の消却、社員の退社若しくは脱退による持分の払戻し又は資本及び同法第二百八十九条第一項に規定する準備金による同項に規定する資本の欠損のてん補が行われる場合における法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の各事業年度の所得に対する法人税、特定信託（新法人税法第二条第二十九号の三に規定する特定信託をいう。以下同じ。）の各計算期間の所得に対する法人税、退職年金等積立金に対する法人税及び同日以後に解散（合併による解散を除く。以下この条において同じ。）が行われる場合における法人の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、同日前に合併、現物出資、事後設立、資本若しくは出資の減少、商法第二百九十三条ノ二の規定による同条に規定する利益の資本への組入れ、同法第二百九十三条ノ三の規定による同条に規定する準備金の資本への組入れ、組織の変更、解散による残余財産の分配、株式の消却、社員の退社若しくは脱退による持分の払戻し又は資本及び同法第二百八十九条第一項に規定する準備金による同項に規定する資本の欠損のてん補が行われた場合における法人の各事業年度の所得に対する法人税、退職年金等積立金に対する法人税及び同日前に解散又は合併が行われた場合における法人の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-4131-6/art-2/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for each business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) in the case where a merger, a company split, a capital contribution in kind, a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the New Corporation Tax Act; the same applies hereinafter), a reduction of capital or capital contributions, a capitalization of profits prescribed in Article 293-2 of the Commercial Code (Act No. 48 of 1899) pursuant to the provisions of that Article, a capitalization of reserves prescribed in Article 293-3 of that Code pursuant to the provisions of that Article, an entity conversion, a distribution of residual assets due to dissolution, a cancellation of shares (including capital contributions; the same applies through the following Article), a refund of equity due to the retirement or withdrawal of a member, or a compensation for a capital deficit prescribed in Article 289, paragraph (1) of that Code by means of capital and the reserves prescribed in that paragraph is carried out on or after April 1, 2001, to corporation tax on income for each calculation period of a specified trust (meaning a specified trust prescribed in Article 2, item (xxix)-3 of the New Corporation Tax Act; the same applies hereinafter), to corporation tax on retirement pension funds, and to corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) is carried out on or after that 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 each business year of a corporation in the case where a merger, a capital contribution in kind, a post-formation acquisition of assets, a reduction of capital or capital contributions, a capitalization of profits prescribed in Article 293-2 of the Commercial Code pursuant to the provisions of that Article, a capitalization of reserves prescribed in Article 293-3 of that Code pursuant to the provisions of that Article, an entity conversion, a distribution of residual assets due to dissolution, a cancellation of shares, a refund of equity due to the retirement or withdrawal of a member, or a compensation for a capital deficit prescribed in Article 289, paragraph (1) of that Code by means of capital and the reserves prescribed in that paragraph was carried out before that date, corporation tax on retirement pension funds, and corporation tax on liquidation income of a corporation in the case where a dissolution or merger was carried out before that date, the provisions then in force continue to govern. machine translation, not official ### 第三条（みなし配当に対する法人税に関する経過措置） — Transitional Measures Concerning Corporation Tax on Deemed Dividends caption: machine translation, not official suppl-4131-6/art-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3 **第一項** 平成十三年四月一日から平成十四年三月三十一日までの間に行われた合併又は分割型分割（適格合併及び適格分割を除く。以下この条及び附則第十二条第三項において「非適格合併等」という。）により当該非適格合併等に係る被合併法人又は分割法人（以下この条及び附則第十二条第三項において「被合併法人等」という。）の株主等に株式のみが交付された場合において、当該非適格合併等に係る合併法人又は分割承継法人（以下この条及び附則第十二条第三項において「合併法人等」という。）が、当該非適格合併等を適格合併又は適格分割型分割（附則第十二条第三項において「適格合併等」という。）として当該非適格合併等の日の属する事業年度の所得に対する法人税の申告を行い、かつ、当該株式の価額のうち新法人税法第二十四条第一項の規定により利益の配当又は剰余金の分配の額とみなされる金額について第二条の規定による改正後の所得税法第百八十一条第一項又は第二百十二条第一項若しくは第三項の規定による所得税の徴収を行っていなかったときは、当該合併法人等が当該被合併法人等の株主等である法人の法人税を免れる目的で当該申告を行ったことが明らかである場合を除き、新法人税法第二十四条第一項の規定は、適用しない。 suppl-4131-6/art-3/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3/par-1 If, as a result of a merger or a company split by split-off (excluding a qualified merger and a qualified company split; hereinafter referred to as a "non-qualified merger, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions) carried out during the period from April 1, 2001 to March 31, 2002, only shares have been delivered to the shareholders, etc. of the acquired corporation or splitting corporation pertaining to that non-qualified merger, etc. (hereinafter referred to as the "acquired corporation, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions), and the acquiring corporation or succeeding corporation in a company split pertaining to that non-qualified merger, etc. (hereinafter referred to as the "acquiring corporation, etc." in this Article and Article 12, paragraph (3) of the Supplementary Provisions) has filed a return of corporation tax on income for the business year containing the date of that non-qualified merger, etc., treating that non-qualified merger, etc. as a qualified merger or a Qualified Company Split by Split-Off (referred to as a "qualified merger, etc." in Article 12, paragraph (3) of the Supplementary Provisions), and has not collected income tax pursuant to the provisions of Article 181, paragraph (1) or Article 212, paragraph (1) or (3) of the Income Tax Act as amended by the provisions of Article 2 on the amount, out of the value of those shares, that is deemed to be the amount of a dividend of profits or a distribution of surplus pursuant to the provisions of Article 24, paragraph (1) of the New Corporation Tax Act, the provisions of Article 24, paragraph (1) of the New Corporation Tax Act do not apply, except in the case where it is clear that the acquiring corporation, etc. filed that return for the purpose of evading the corporation tax of a corporation that is a shareholder, etc. of the acquired corporation, etc. machine translation, not official ### 第四条（貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves caption: machine translation, not official suppl-4131-6/art-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-4 **第一項** 新法人税法第五十二条（第九項を除く。）の規定は、法人の平成十三年四月一日以後に開始する各事業年度及び同日以後に行われる合併、分割型分割、適格分社型分割、適格現物出資又は適格事後設立（以下この条において「合併等」という。）に係る被合併法人、分割法人、現物出資法人又は事後設立法人（以下この条において「被合併法人等」という。）の経過事業年度（当該合併等の日（合併又は分割型分割にあっては、当該合併又は分割型分割の日の前日）の属する事業年度をいい、当該被合併法人等の当該各事業年度に該当する事業年度を除く。以下この条において同じ。）の所得に対する法人税について適用し、法人の同年四月一日前に開始した各事業年度（経過事業年度を除く。）の所得に対する法人税については、なお従前の例による。 suppl-4131-6/art-4/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-4/par-1 The provisions of Article 52 (excluding paragraph (9)) of the New Corporation Tax Act apply to corporation tax on income for each business year of a corporation beginning on or after April 1, 2001, and for the transitional business year of an acquired corporation, splitting corporation, corporation making a capital contribution in kind or corporation making a post-formation acquisition of assets (hereinafter referred to as an "acquired corporation, etc." in this Article) pertaining to a merger, company split by split-off, qualified company split by spin-off, qualified capital contribution in kind or qualified post-formation acquisition of assets (hereinafter referred to as a "merger, etc." in this Article) carried out on or after that date (the transitional business year meaning the business year containing the date of that merger, etc. (for a merger or company split by split-off, the day preceding the date of that merger or company split by split-off), excluding a business year of that acquired corporation, etc. that falls under each of those business years; the same applies hereinafter in this Article), and with regard to corporation tax on income for each business year of a corporation that began before April 1 of that year (excluding a transitional business year), the provisions then in force continue to govern. machine translation, not official ### 第五条（青色申告書を提出した事業年度の欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Losses in a Business Year When a Blue Return Has Been Filed caption: machine translation, not official suppl-4131-6/art-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-5 **第一項** 新法人税法第五十七条第五項の規定は、同項に規定する適格合併等に係る同項に規定する合併法人、分割承継法人又は被現物出資法人となる法人の平成十三年四月一日以後に開始する事業年度において生ずる欠損金額及び同条第二項の規定により法人の各事業年度において生じた欠損金額とみなされたもの（次項において「みなし欠損金額」という。）について適用し、法人の同日前に開始した事業年度において生じた欠損金額については、なお従前の例による。 suppl-4131-6/art-5/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-5/par-1 The provisions of Article 57, paragraph (5) of the New Corporation Tax Act apply to a net operating loss incurred in a business year beginning on or after April 1, 2001 of a corporation that becomes an acquiring corporation, succeeding corporation in a company split or corporation receiving a capital contribution in kind prescribed in that paragraph pertaining to a qualified merger, etc. prescribed in that paragraph, and to an amount deemed, pursuant to the provisions of paragraph (2) of that Article, to be a net operating loss incurred in each business year of a corporation (referred to as a "deemed net operating loss" in the following paragraph), and with regard to a net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 前項に規定する法人が平成十三年四月一日以後に開始する事業年度において新法人税法第五十七条第五項に規定する適格合併等を行い、かつ、当該法人にみなし欠損金額がある場合における同項の規定の適用に関し必要な事項は、政令で定める。 suppl-4131-6/art-5/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-5/par-2 Necessary matters concerning the application of the provisions of Article 57, paragraph (5) of the New Corporation Tax Act in the case where a corporation prescribed in the preceding paragraph carries out a qualified merger, etc. prescribed in that paragraph in a business year beginning on or after April 1, 2001, and that corporation has a deemed net operating loss, are specified by Cabinet Order. machine translation, not official ### 第六条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits caption: machine translation, not official suppl-4131-6/art-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-6 **第一項** 新法人税法第六十九条第一項の規定は、内国法人が平成十三年四月一日以後に行う同項に規定する取引に基因して生ずる所得に対する外国法人税を納付することとなる場合について適用する。 suppl-4131-6/art-6/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-6/par-1 The provisions of Article 69, paragraph (1) of the New Corporation Tax Act apply in the case where a domestic corporation is to pay foreign corporation tax on income arising from transactions prescribed in that paragraph that it carries out on or after April 1, 2001. machine translation, not official ### 第七条（特定信託に係る所得の金額の計算における貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves in the Calculation of the Amount of Income Pertaining to a Specified Trust caption: machine translation, not official suppl-4131-6/art-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-7 **第一項** 新法人税法第八十二条の三第一項の規定により新法人税法第五十二条の規定に準じて特定信託の各計算期間の所得の金額を計算する場合における同条の規定は、特定信託の平成十三年四月一日以後に開始する計算期間の所得に対する法人税について適用し、特定信託の同日前に開始した計算期間の所得に対する法人税については、なお従前の例による。 suppl-4131-6/art-7/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-7/par-1 The provisions of Article 52 of the New Corporation Tax Act, in the case where the amount of income for each calculation period of a specified trust is calculated in accordance with the provisions of that Article pursuant to the provisions of Article 82-3, paragraph (1) of the New Corporation Tax Act, apply to corporation tax on income for calculation periods of a specified trust beginning on or after April 1, 2001, and with regard to corporation tax on income for calculation periods of a specified trust that began before that date, the provisions then in force continue to govern. machine translation, not official ### 第八条（特定信託に係る外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits Pertaining to a Specified Trust caption: machine translation, not official suppl-4131-6/art-8 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-8 **第一項** 新法人税法第八十二条の七第一項の規定は、特定信託の受託者である内国法人が当該特定信託の信託財産につき平成十三年四月一日以後に行う同項に規定する取引に基因して生ずる所得に対する外国法人税を納付することとなる場合について適用する。 suppl-4131-6/art-8/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-8/par-1 The provisions of Article 82-7, paragraph (1) of the New Corporation Tax Act apply in the case where a domestic corporation that is the trustee of a specified trust is to pay foreign corporation tax on income arising from transactions prescribed in that paragraph that it carries out with respect to the trust property of that specified trust on or after April 1, 2001. machine translation, not official ### 第九条（組織再編成に係る行為又は計算の否認に関する経過措置） — Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Organizational Restructuring caption: machine translation, not official suppl-4131-6/art-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-9 **第一項** 新法人税法第百三十二条の二の規定は、平成十三年四月一日以後に行われる合併、分割、現物出資及び事後設立に係る同条に規定する移転法人（以下この条において「移転法人」という。）、新法人税法第百三十二条の二に規定する取得法人（以下この条において「取得法人」という。）及び移転法人又は取得法人の株主等である法人が同年三月三十一日以後に行う行為又は計算について適用する。 suppl-4131-6/art-9/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-9/par-1 The provisions of Article 132-2 of the New Corporation Tax Act apply to acts or calculations that a transferring corporation prescribed in that Article (hereinafter referred to as a "transferring corporation" in this Article) and a receiving corporation prescribed in Article 132-2 of the New Corporation Tax Act (hereinafter referred to as a "receiving corporation" in this Article) pertaining to a merger, company split, capital contribution in kind and post-formation acquisition of assets carried out on or after April 1, 2001, and a corporation that is a shareholder, etc. of a transferring corporation or receiving corporation, carry out on or after March 31 of that year. machine translation, not official ### 第十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4131-6/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-10 **第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる法人税に係るこの法律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-4131-6/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-10/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 this Act comes into effect in relation to corporation tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions. machine translation, not official ### 第二十二条（法人税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Corporation Tax Act, etc. caption: machine translation, not official suppl-4131-6/art-22 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-22 **第一項** 第十二条の規定による改正後の法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第六条から第八条までの規定は、平成十三年四月一日以後に合併、分割、現物出資又は事後設立が行われる場合における法人の各事業年度の所得に対する法人税及び同日以後に解散（合併による解散を除く。以下この条において同じ。）が行われる場合における法人の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、同日前に合併、現物出資又は事後設立が行われた場合における法人の各事業年度の所得に対する法人税及び同日前に解散又は合併が行われた場合における法人の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-4131-6/art-22/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-22/par-1 The provisions of Articles 6 through 8 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998) as amended by the provisions of Article 12 apply to corporation tax on income for each business year of a corporation in the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets is carried out on or after April 1, 2001, and to corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) is carried out on or after that 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 each business year of a corporation in the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date, and corporation tax on liquidation income of a corporation in the case where a dissolution or merger was carried out before that date, the provisions then in force continue to govern. machine translation, not official ### 第二十三条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4131-6/art-23 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-23 **第一項** 附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。 suppl-4131-6/art-23/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-23/par-1 Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4131-6/art-1/par-1/item-1: 第八条 → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4131-6/art-8 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-8 - suppl-4131-6/art-1/par-1/item-1: 附則第六条 → 法人税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4131-6/art-6 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-6 - suppl-4131-6/art-2/par-1: この条 → 法人税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4131-6/art-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-2 - suppl-4131-6/art-2/par-1: 商法（明治三十二年法律第四十八号）第二百九十三条ノ二 → e-Gov law 132AC0000000048, 第二百九十三条の二 (Article 293-2), art-293-2 — not held in this collection - suppl-4131-6/art-2/par-1: 同法第二百九十三条ノ三 → e-Gov law 132AC0000000048, 第二百九十三条の三 (Article 293-3), art-293-3 — not held in this collection - suppl-4131-6/art-2/par-1: 同法第二百八十九条第一項 → e-Gov law 132AC0000000048, 第二百八十九条第一項 (Article 289, paragraph (1)), art-289/par-1 — not held in this collection - suppl-4131-6/art-2/par-1: 次条 → 法人税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4131-6/art-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3 - suppl-4131-6/art-3/par-1: 所得税法第百八十一条第一項 → 所得税法 第百八十一条第一項 (Article 181, paragraph (1)), art-181/par-1 — https://japanlaw.org/en/income-tax-act/art-181/par-1 · https://japanlaw.org/l/340AC0000000033/art-181/par-1 - suppl-4131-6/art-3/par-1: 第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/en/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1 - suppl-4131-6/art-3/par-1: 第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/en/income-tax-act/art-212/par-3 · https://japanlaw.org/l/340AC0000000033/art-212/par-3 - suppl-4131-6/art-3/par-1: この条 → 法人税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4131-6/art-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3 - suppl-4131-6/art-4/par-1: この条 → 法人税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4131-6/art-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-4 - suppl-4131-6/art-5/par-1: 次項 → 法人税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4131-6/art-5/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-5/par-2 - suppl-4131-6/art-5/par-2: 前項 → 法人税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4131-6/art-5/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-5/par-1 - suppl-4131-6/art-9/par-1: この条 → 法人税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4131-6/art-9 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-9 - suppl-4131-6/art-22/par-1: 法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第六条から第八条まで → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4101-24/art-8 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-8 - suppl-4131-6/art-22/par-1: 法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第六条から第八条まで → 法人税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4101-24/art-7 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-7 - suppl-4131-6/art-22/par-1: 法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第六条から第八条まで → 法人税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4101-24/art-6 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-6 - suppl-4131-6/art-22/par-1: この条 → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4131-6/art-22 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-22 - suppl-4131-6/art-23/par-1: 附則第二条から前条まで → 法人税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4131-6/art-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-5 - suppl-4131-6/art-23/par-1: 附則第二条から前条まで → 法人税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4131-6/art-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-2 - suppl-4131-6/art-23/par-1: 附則第二条から前条まで → 法人税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4131-6/art-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-4 - suppl-4131-6/art-23/par-1: 附則第二条から前条まで → 法人税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4131-6/art-9 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-9 - suppl-4131-6/art-23/par-1: 附則第二条から前条まで → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4131-6/art-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-10 - suppl-4131-6/art-23/par-1: 附則第二条から前条まで → 法人税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4131-6/art-7 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-7 - suppl-4131-6/art-23/par-1: 附則第二条から前条まで → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4131-6/art-8 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-8 - suppl-4131-6/art-23/par-1: 附則第二条から前条まで → 法人税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4131-6/art-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3 - suppl-4131-6/art-23/par-1: 附則第二条から前条まで → 法人税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4131-6/art-6 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-6 - suppl-4131-6/art-23/par-1: 附則第二条から前条まで → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4131-6/art-22 — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-22 ## Cited by 9 provisions cite 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-4131-6/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-1/par-1/item-1 - 法人税法 附則第二条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-2/par-1 - 法人税法 附則第三条第一項（みなし配当に対する法人税に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3/par-1 - 法人税法 附則第四条第一項（貸倒引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-4/par-1 - 法人税法 附則第五条第一項（青色申告書を提出した事業年度の欠損金の繰越しに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-5/par-1 - 法人税法 附則第五条第二項（青色申告書を提出した事業年度の欠損金の繰越しに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-5/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-5/par-2 - 法人税法 附則第九条第一項（組織再編成に係る行為又は計算の否認に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-9/par-1 - 法人税法 附則第二十二条第一項（法人税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-22/par-1 - 法人税法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-4131-6/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-23/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-20261008T111236-090, 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