# 法人税法 / Corporation Tax Act — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（中間申告に関する経過措置） — address `suppl-4141-79/art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-15 - 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. --- ### 第十五条（中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns caption: machine translation, not official suppl-4141-79/art-15 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-15 **第一項** 新法人税法第七十一条第二項の規定は、施行日以後に納税義務が成立する中間申告書に係る法人税について適用し、施行日前に納税義務が成立した中間申告書に係る法人税については、なお従前の例による。 suppl-4141-79/art-15/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-15/par-1 The provisions of Article 71, paragraph (2) of the New Corporation Tax Act apply to corporation tax pertaining to an interim return for which the tax liability becomes established on or after the Effective Date, and with regard to corporation tax pertaining to an interim return for which the tax liability became established before the Effective Date, the provisions then in force continue to govern. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第三十五条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-35/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-20261008T111236-094, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08