# 法人税法 / Corporation Tax Act — 第三十三条 (Supplementary Provisions, Article 33) - 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: 第三十三条 (Supplementary Provisions, Article 33)（適格合併等の定義に関する経過措置） — address `suppl-4191-6/art-33` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-33 - 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. --- ### 第三十三条（適格合併等の定義に関する経過措置） — Transitional Measures Concerning the Definitions of Qualified Merger, etc. caption: machine translation, not official suppl-4191-6/art-33 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-33 **第一項** 新法人税法第二条第十二号の八、第十二号の十一及び第十二号の十六（同号ロ（１）に係る部分を除く。）の規定は、平成十九年五月一日以後に行われる合併、分割又は株式交換について適用し、同日前に行われた合併、分割又は株式交換については、なお従前の例による。 suppl-4191-6/art-33/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-33/par-1 The provisions of Article 2, items (xii)-8, (xii)-11 and (xii)-16 (excluding the part concerning (b), (1) of that item) of the New Corporation Tax Act apply to a merger, company split or share exchange carried out on or after May 1, 2007, and with regard to a merger, company split or share exchange carried out before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第二条第十二号の十六（同号ロ（１）に係る部分に限る。）及び第十二号の十七の規定は、施行日以後に行われる株式交換又は株式移転について適用し、施行日前に行われた株式交換又は株式移転については、なお従前の例による。 suppl-4191-6/art-33/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-33/par-2 The provisions of Article 2, item (xii)-16 (limited to the part concerning (b), (1) of that item) and item (xii)-17 of the New Corporation Tax Act apply to a share exchange or share transfer carried out on or after the Effective Date, and with regard to a share exchange or share transfer carried out 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 附則第一条第一項第一号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-1/par-1/item-1/sub-2 --- ## 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-20261008T111236-106, 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