# 法人税法 / Corporation Tax Act — 第二十三条 (Supplementary Provisions, Article 23) - 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: 第二十三条 (Supplementary Provisions, Article 23)（法人税法の一部改正に伴う経過措置の原則） — address `suppl-4181-10/art-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-23 - 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. --- ### 第二十三条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4181-10/art-23 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-23 **第一項** この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下附則第五十七条までにおいて「新法人税法」という。）の規定は、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。以下附則第五十七条までにおいて同じ。）の施行日以後に開始する事業年度の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日以後に開始する計算期間の所得に対する法人税及び法人の施行日以後の解散（合併による解散を除く。以下この条において同じ。）による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、法人の施行日前に開始した事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税、特定信託の受託者である法人の施行日前に開始した計算期間の所得に対する法人税及び法人の施行日前の解散による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-4181-10/art-23/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-23/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act" in the Supplementary Provisions up to Article 57) apply to corporation tax on income for business years 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 Supplementary Provisions up to Article 57) commencing on or after the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation commencing on or after the Effective Date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust commencing on or after the Effective Date, and corporation tax on liquidation income resulting from the dissolution of a corporation (excluding dissolution due to a merger; the same applies hereinafter in this Article) on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation that is subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution of residual assets; the same applies hereinafter in this Article), and with regard to corporation tax on income for business years of a corporation that commenced before the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation that commenced before the Effective Date, corporation tax on income for calculation periods of a corporation that is the trustee of a specified trust that commenced before the Effective Date, and corporation tax on liquidation income resulting from the dissolution of a corporation before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4181-10/art-23/par-1: 附則第五十七条 → 法人税法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4181-10/art-57 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-57 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-57 - suppl-4181-10/art-23/par-1: この条 → 法人税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4181-10/art-23 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-23 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第二十三条第一項（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-4181-10/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/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-20261008T111236-101, 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