# 法人税法 / Corporation Tax Act — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（解散による清算所得の金額の計算に関する経過措置） — address `suppl-4141-79/art-22` - 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-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-22 - 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. --- ### 第二十二条（解散による清算所得の金額の計算に関する経過措置） — Transitional Measures Concerning Calculation of the Amount of Liquidation Income upon Dissolution caption: machine translation, not official suppl-4141-79/art-22 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-22 **第一項** 内国法人である普通法人（解散の時における資本の金額又は出資金額が一億円を超える普通法人及び保険業法に規定する相互会社を除く。）又は協同組合等の平成十五年三月三十一日から平成十六年三月三十一日までの間の解散による清算所得の金額の計算に係る新法人税法第九十三条第二項第二号の規定の適用については、同号中「百分の五十」とあるのは、平成十五年三月三十一日の解散にあっては「百分の七十」と、平成十五年四月一日から平成十六年三月三十一日までの間の解散にあっては「百分の六十」とする。 suppl-4141-79/art-22/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-79/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-79/art-22/par-1 For the purpose of applying the provisions of Article 93, paragraph (2), item (ii) of the New Corporation Tax Act with regard to the calculation of the amount of liquidation income upon a dissolution during the period from March 31, 2003 to March 31, 2004 of an ordinary corporation that is a domestic corporation (excluding an ordinary corporation whose amount of capital or amount of capital contributions at the time of dissolution exceeds 100 million yen and a mutual company prescribed in the Insurance Business Act) or a cooperative, etc., the phrase "50 percent" in that item is deemed to be replaced with "70 percent" for a dissolution on March 31, 2003, and with "60 percent" for a dissolution during the period from April 1, 2003 to March 31, 2004. 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-20261008T111236-095, 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