# 法人税法 / Corporation Tax Act — 第百十七条 (Supplementary Provisions, Article 117) - 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: 第百十七条 (Supplementary Provisions, Article 117)（罰則に関する経過措置） — address `suppl-4171-102/art-117` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4171-102/art-117 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4171-102/art-117 - 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. --- ### 第百十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4171-102/art-117 · https://japanlaw.org/en/corporation-tax-act/suppl-4171-102/art-117 · https://japanlaw.org/l/340AC0000000034/suppl-4171-102/art-117 **第一項** この法律の施行前にした行為、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場合におけるこの法律の施行後にした行為、この法律の施行後附則第九条第一項の規定によりなおその効力を有するものとされる旧郵便為替法第三十八条の八（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第十三条第一項の規定によりなおその効力を有するものとされる旧郵便振替法第七十条（第二号及び第三号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第二十七条第一項の規定によりなおその効力を有するものとされる旧郵便振替預り金寄附委託法第八条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第三十九条第二項の規定によりなおその効力を有するものとされる旧公社法第七十条（第二号に係る部分に限る。）の規定の失効前にした行為、この法律の施行後附則第四十二条第一項の規定によりなおその効力を有するものとされる旧公社法第七十一条及び第七十二条（第十五号に係る部分に限る。）の規定の失効前にした行為並びに附則第二条第二項の規定の適用がある場合における郵政民営化法第百四条に規定する郵便貯金銀行に係る特定日前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-4171-102/art-117/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4171-102/art-117/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-102/art-117/par-1 With regard to the application of penal provisions to conduct engaged in before this Act comes into effect, to conduct engaged in after this Act comes into effect in the case where the provisions then in force are to remain applicable pursuant to the provisions of these Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 38-8 of the former Postal Money Order Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 9, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Postal Transfer Act (limited to the parts pertaining to items (ii) and (iii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 13, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 8 of the former Act on Entrustment of Donations out of Postal Transfer Deposits (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 27, paragraph (1) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Article 70 of the former Corporation Act (limited to the part pertaining to item (ii)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 39, paragraph (2) of the Supplementary Provisions, to conduct engaged in before the lapse of the provisions of Articles 71 and 72 of the former Corporation Act (limited to the part pertaining to item (xv)) that are to remain in force after this Act comes into effect pursuant to the provisions of Article 42, paragraph (1) of the Supplementary Provisions, and to conduct engaged in before the specified date pertaining to the postal savings bank prescribed in Article 104 of the Postal Service Privatization Act in the case where the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4171-102/art-117/par-1: 郵政民営化法第百四条 → e-Gov law 417AC0000000097, 第百四条 (Article 104), art-104 — not held in this collection --- ## 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-20261008T111236-101, 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