# 法人税法 / Corporation Tax Act — 第三十四条 (Supplementary Provisions, Article 34) - 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: 第三十四条 (Supplementary Provisions, Article 34)（合同運用信託の定義等に関する経過措置） — address `suppl-4191-6/art-34` - 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-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-34 - 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. --- ### 第三十四条（合同運用信託の定義等に関する経過措置） — Transitional Measures Concerning the Definition of Jointly Operated Trust, etc. caption: machine translation, not official suppl-4191-6/art-34 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-34 **第一項** 第二条の規定（附則第一条第七号ロに掲げる改正規定に限る。）による改正後の法人税法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律（令和六年法律第三十号）附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。 suppl-4191-6/art-34/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-34/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-34/par-1 The provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, item (vii), (b) of the Supplementary Provisions) apply to a trust that takes effect on or after the Effective Date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the Effective Date of the Trust Act, and including a new-law trust), and with regard to a trust that took effect before the Effective Date of the Trust Act (for a trust created by will, including one for which the will was made before the Effective Date of the Trust Act, and excluding a new-law trust and a trust that has received the authorization for transition prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts (Act No. 30 of 2024)), the provisions then in force continue to govern. machine translation, not official **第二項** 信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、第二条の規定による改正前の法人税法（以下附則第四十八条までにおいて「旧法人税法」という。）第十二条第一項ただし書に規定する信託を除く。以下この項において「旧信託」という。）が信託法施行日以後に法人課税信託に該当することとなった場合には、当該旧信託を第二条の規定による改正後の法人税法第四条の七第九号に規定する受益者等がその信託財産に属する資産及び負債を有するものとみなされる信託として、同号の規定を適用する。 suppl-4191-6/art-34/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-34/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-34/par-2 In the case where a trust that took effect before the Effective Date of the Trust Act (for a trust created by will, including one for which the will was made before the Effective Date of the Trust Act, and excluding a trust prescribed in the proviso to Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act" up to Article 48 of the Supplementary Provisions); hereinafter referred to as an "old trust" in this paragraph) comes to fall under the category of a trust subject to corporate taxation on or after the Effective Date of the Trust Act, the provisions of Article 4-7, item (ix) of the Corporation Tax Act as amended by the provisions of Article 2 apply by deeming the old trust to be a trust for which a beneficiary, etc. prescribed in that item is deemed to hold the assets and liabilities included in its trust property. machine translation, not official --- ## Cites - suppl-4191-6/art-34/par-1: 附則第一条第七号 → 法人税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4191-6/art-1/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-1/par-1/item-7 - suppl-4191-6/art-34/par-2: 附則第四十八条 → 法人税法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-4191-6/art-48 — https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-48 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-48 - suppl-4191-6/art-34/par-2: この項 → 法人税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4191-6/art-34/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-34/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-34/par-2 ## 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七号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-1/par-1/item-7/sub-2 - 法人税法 附則第三十四条第二項（合同運用信託の定義等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-34/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-34/par-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