# 法人税法 / Corporation Tax Act — 第五十四条 (Supplementary Provisions, Article 54) - 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: 第五十四条 (Supplementary Provisions, Article 54)（解散の場合の清算所得に対する法人税の税率に関する経過措置） — address `suppl-4181-10/art-54` - 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-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-54 - 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. --- ### 第五十四条（解散の場合の清算所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Liquidation Income in a Dissolution caption: machine translation, not official suppl-4181-10/art-54 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-54 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-54 **第一項** 新法人税法第九十九条第一項及び第二項並びに第百二条第一項の規定は、法人の平成十九年一月一日以後の解散（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、法人の同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-54/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-54/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-54/par-1 The provisions of Article 99, paragraphs (1) and (2) and Article 102, paragraph (1) of the New Corporation Tax Act apply to 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 January 1, 2007 (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 liquidation income resulting from the dissolution of a corporation before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4181-10/art-54/par-1: この条 → 法人税法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4181-10/art-54 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-54 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-54 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-5/sub-2 - 法人税法 附則第五十四条第一項（解散の場合の清算所得に対する法人税の税率に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-54/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-54/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-20261008T111236-104, 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