# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4201-23` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4201-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4201-23 - 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. --- ## 附　則 平成二〇年四月三〇日法律第二三号 suppl-4201-23 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4201-23/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1 **第一項** この法律は、平成二十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4201-23/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1 This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一から四まで** 略 suppl-4201-23/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-1-to-4 Omitted machine translation, not official **五** 次に掲げる規定　一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日） suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5 the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008) machine translation, not official **イ** 第一条中所得税法第十一条の改正規定、同法第七十八条（見出しを含む。）の改正規定、同法第八十七条第一項及び第百二十条第三項第一号の改正規定、同法第百六十一条第一号の二の改正規定並びに同法別表第一の改正規定（同表第一号の表沖縄振興開発金融公庫の項の前に次のように加える部分、同表商品先物取引協会の項に係る部分、同表日本土地家屋調査士会連合会の項の次に次のように加える部分及び同表農業協同組合連合会（医療法（昭和二十三年法律第二百五号）第三十一条（公的医療機関の定義）に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。）の項に係る部分を除く。）並びに次条並びに附則第八条、第百六条、第百十条及び第百十二条から第百十六条までの規定 suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5/sub-1 the provisions in Article 1 amending Article 11 of the Income Tax Act, amending Article 78 of that Act (including its heading), amending Article 87, paragraph (1) and Article 120, paragraph (3), item (i) of that Act, amending Article 161, item (i)-2 of that Act, and amending Appended Table I of that Act (excluding the part adding the following before the row for the Okinawa Development Finance Corporation in the table in item (i) of that Table, the part concerning the row for the Commodity Futures Association in that Table, the part adding the following after the row for the Japan Federation of Land and House Investigators' Associations in that Table, and the part concerning the row for federations of agricultural cooperatives (limited to those that establish a hospital or clinic falling under the category of public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act (Act No. 205 of 1948) and that the Minister of Finance has designated as meeting the requirements specified by Cabinet Order) in that Table), and the provisions of the following Article and of Articles 8, 106, and 110 and Articles 112 through 116 of the Supplementary Provisions; machine translation, not official **ロ** 第二条中法人税法第二条第九号の次に一号を加える改正規定、同法第四条の改正規定、同法第九条に一項を加える改正規定、同法第十条の改正規定、同法第十条の二の改正規定、同法第十三条第二項第一号の改正規定（「内国法人である」を削る部分に限る。）、同項第二号の改正規定、同法第三十七条第三項第二号の改正規定、同条第四項の改正規定（同項中「、公益法人等」の下に「（別表第二に掲げる一般社団法人及び一般財団法人を除く。以下この項及び次項において同じ。）」を加える部分及び同項ただし書中「内国法人である」を削る部分に限る。）、同条第五項の改正規定、同法第三十八条第二項第一号の改正規定、同法第六十六条の改正規定、同法第百四十三条の改正規定、同法第百五十条第二項の改正規定（「である公益法人等又は人格のない社団等」を「（人格のない社団等に限る。）」に改める部分に限る。）、同法別表第一の改正規定（同表第一号の表日本中央競馬会の項の次に次のように加える部分を除く。）、同法別表第二の改正規定（同表第一号の表貸金業協会の項の前に次のように加える部分（医療法人（医療法（昭和二十三年法律第二百五号）第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）の項に係る部分に限る。）及び同表農業協同組合連合会（医療法（昭和二十三年法律第二百五号）第三十一条（公的医療機関の定義）に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。）の項中「（昭和二十三年法律第二百五号）」を削る部分を除く。）及び法人税法別表第三の改正規定並びに附則第十条、第十一条、第十五条及び第二十一条の規定、附則第九十三条中租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第四条第二項、第四項及び第六項の改正規定並びに附則第九十七条、第百四条、第百五条、第百七条、第百八条及び第百十一条の規定 suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5/sub-2 the provisions in Article 2 adding one item after Article 2, item (ix) of the Corporation Tax Act, amending Article 4 of that Act, adding one paragraph to Article 9 of that Act, amending Article 10 of that Act, amending Article 10-2 of that Act, amending Article 13, paragraph (2), item (i) of that Act (limited to the part deleting "that is a domestic corporation"), amending item (ii) of that paragraph, amending Article 37, paragraph (3), item (ii) of that Act, amending paragraph (4) of that Article (limited to the part adding "(excluding general incorporated associations and general incorporated foundations listed in Appended Table 2; hereinafter the same applies in this paragraph and the following paragraph)" after ", public interest corporations, etc." in that paragraph and the part deleting "that is a domestic corporation" in the proviso to that paragraph), amending paragraph (5) of that Article, amending Article 38, paragraph (2), item (i) of that Act, amending Article 66 of that Act, amending Article 143 of that Act, amending Article 150, paragraph (2) of that Act (limited to the part replacing "that is a public interest corporation, etc. or an association or foundation without juridical personality" with "(limited to an association or foundation without juridical personality)"), amending Appended Table 1 of that Act (excluding the part adding the following after the row for the Japan Racing Association in the table in item (i) of that Table), amending Appended Table 2 of that Act (excluding the part adding the following before the row for money lenders' associations in the table in item (i) of that Table (limited to the part concerning the row for medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948))) and the part deleting "(Act No. 205 of 1948)" in the row for federations of agricultural cooperatives (limited to those that establish a hospital or clinic falling under the category of public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act (Act No. 205 of 1948) and that the Minister of Finance has designated as meeting the requirements specified by Cabinet Order) in that Table), and amending Appended Table 3 of the Corporation Tax Act, and the provisions of Articles 10, 11, 15, and 21 of the Supplementary Provisions, the provisions in Article 93 of the Supplementary Provisions amending Article 4, paragraphs (2), (4), and (6) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc., and the provisions of Articles 97, 104, 105, 107, 108, and 111 of the Supplementary Provisions. machine translation, not official **六** 次に掲げる規定　日本年金機構法（平成十九年法律第百九号）の施行の日 suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-6 the following provisions: the date on which the Japan Pension Organization Act (Act No. 109 of 2007) comes into effect machine translation, not official **イ** 略 suppl-4201-23/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-6/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法別表第一第一号の表日本中央競馬会の項の次に次のように加える改正規定 suppl-4201-23/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-6/sub-2 the provision in Article 2 adding the following after the row for the Japan Racing Association in the table in item (i) of Appended Table 1 of the Corporation Tax Act. machine translation, not official ### 第九条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4201-23/art-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-9 **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（以下附則第二十四条までにおいて「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。以下附則第二十一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及び法人の施行日以後の解散（合併による解散及び新法人税法第九十二条第二項に規定する信託特定解散を除く。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の分配又は引渡しにより納付すべき法人税を含む。）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（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。）については、なお従前の例による。 suppl-4201-23/art-9/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-9/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" up to Article 24 of the Supplementary Provisions) 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; hereinafter the same applies up to Article 21 of the Supplementary Provisions) starting on or after the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation starting on or after the Effective Date, and corporation tax on liquidation income resulting from a dissolution (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the New Corporation Tax Act; hereinafter the same applies in this Article) of a corporation on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution or delivery of residual assets), and with regard to corporation tax on income for business years of a corporation that started before the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation that started before the Effective Date, and corporation tax on liquidation income resulting from a dissolution of a corporation before the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution of residual assets), the provisions then in force continue to govern. machine translation, not official ### 第十条（公益法人等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Public Interest Corporations, etc. caption: machine translation, not official suppl-4201-23/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10 **第一項** 第二条の規定による改正前の法人税法（以下附則第二十二条までにおいて「旧法人税法」という。）別表第二第一号の表に掲げる社団法人又は財団法人であって一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（以下この条において「整備法」という。）第四十条第一項の規定により一般社団法人又は一般財団法人として存続するもののうち、整備法第百六条第一項（整備法第百二十一条第一項において読み替えて準用する場合を含む。）の登記をしていないもの（整備法第百三十一条第一項の規定により整備法第四十五条の認可を取り消されたもの（以下この条においてそれぞれ「認可取消社団法人」又は「認可取消財団法人」という。）にあっては、新法人税法第二条第九号の二に規定する非営利型法人に該当するものに限る。）は、新法人税法第二条第六号に規定する公益法人等（以下附則第二十四条までにおいて「公益法人等」という。）とみなして、新法人税法その他法人税に関する法令の規定を適用する。 suppl-4201-23/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-1 An incorporated association or incorporated foundation listed in the table of item (i) of Appended Table 2 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 22 of the Supplementary Provisions) that continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to as the "Arrangement Act" in this Article) and that has not completed the registration under Article 106, paragraph (1) of the Arrangement Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of the Arrangement Act following the deemed replacement of terms) (for one whose authorization under Article 45 of the Arrangement Act has been revoked pursuant to the provisions of Article 131, paragraph (1) of the Arrangement Act (hereinafter referred to as an "incorporated association whose authorization was revoked" or an "incorporated foundation whose authorization was revoked", respectively, in this Article), limited to one that falls under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act) is deemed to be a public interest corporation, etc. prescribed in Article 2, item (vi) of the New Corporation Tax Act (hereinafter referred to as a "public interest corporation, etc." up to Article 24 of the Supplementary Provisions), and the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax apply to it. machine translation, not official **第二項** 前項の規定により公益法人等とみなされる認可取消社団法人及び整備法第二条第一項に規定する旧有限責任中間法人で整備法第三条第一項本文の規定の適用を受けるもの（新法人税法第二条第九号の二に規定する非営利型法人に該当するものに限る。）は新法人税法別表第二に掲げる一般社団法人に、前項の規定により公益法人等とみなされる認可取消財団法人は同表に掲げる一般財団法人に、それぞれ該当するものとする。 suppl-4201-23/art-10/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-2 An incorporated association whose authorization was revoked that is deemed to be a public interest corporation, etc. pursuant to the provisions of the preceding paragraph and a former limited liability intermediate corporation prescribed in Article 2, paragraph (1) of the Arrangement Act to which the main clause of Article 3, paragraph (1) of the Arrangement Act applies (limited to one that falls under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act) are to fall under the category of a general incorporated association listed in Appended Table 2 of the New Corporation Tax Act, and an incorporated foundation whose authorization was revoked that is deemed to be a public interest corporation, etc. pursuant to the provisions of the preceding paragraph is to fall under the category of a general incorporated foundation listed in that Table, respectively. machine translation, not official **第三項** 整備法第二十五条第二項に規定する特例無限責任中間法人及び整備法第四十二条第二項に規定する特例民法法人（第一項の規定により公益法人等とみなされる認可取消社団法人及び認可取消財団法人を除く。）は、新法人税法第二条第九号の二に規定する非営利型法人に該当しないものとする。 suppl-4201-23/art-10/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-3 A special unlimited liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act and a special Civil Code corporation prescribed in Article 42, paragraph (2) of the Arrangement Act (excluding an incorporated association whose authorization was revoked and an incorporated foundation whose authorization was revoked that are deemed to be public interest corporations, etc. pursuant to the provisions of paragraph (1)) are not to fall under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act. machine translation, not official ### 第十一条（外国公益法人等に関する経過措置） — Transitional Measures Concerning Foreign Public Interest Corporations, etc. caption: machine translation, not official suppl-4201-23/art-11 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-11 **第一項** 附則第一条第五号ロに掲げる改正規定の施行の際現に旧法人税法別表第二第二号の指定を受けている外国法人の平成二十五年十一月三十日までに開始する各事業年度の所得に対する法人税については、旧法人税法第四条第二項、第十条及び第百四十三条の規定は、なおその効力を有する。この場合において、当該外国法人の平成二十四年四月一日以後に開始する事業年度の所得に係る同条第三項の規定の適用については、同項中「百分の二十二」とあるのは、「百分の十九」とする。 suppl-4201-23/art-11/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-11/par-1 With regard to corporation tax on income for each business year starting on or before November 30, 2013 of a foreign corporation that, at the time the amending provisions set forth in Article 1, item (v), (b) of the Supplementary Provisions come into effect, has actually received the designation under item (ii) of Appended Table 2 of the Former Corporation Tax Act, the provisions of Article 4, paragraph (2), Article 10 and Article 143 of the Former Corporation Tax Act remain in force. In this case, with regard to the application of the provisions of paragraph (3) of that Article to the income of the foreign corporation for business years starting on or after April 1, 2012, the phrase "22 percent" in that paragraph is deemed to be replaced with "19 percent". machine translation, not official ### 第十二条（連結納税の承認の取消し等に関する経過措置） — Transitional Measures Concerning Rescission, etc. of Approval for Consolidated Taxation caption: machine translation, not official suppl-4201-23/art-12 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-12 **第一項** 新法人税法第四条の五第二項第六号及び第七号の規定は、施行日以後に生ずるこれらの規定に掲げる事実について適用する。 suppl-4201-23/art-12/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-12/par-1 The provisions of Article 4-5, paragraph (2), items (vi) and (vii) of the New Corporation Tax Act apply to the facts listed in those provisions that occur on or after the Effective Date. machine translation, not official ### 第十三条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — Transitional Measures Concerning Application of the Corporation Tax Act in the Case of Revising the Scope of Taxable Income, etc. caption: machine translation, not official suppl-4201-23/art-13 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-13 **第一項** 新法人税法第十条の三の規定は、施行日後に同条第一項に規定する特定普通法人が公益法人等に該当することとなる場合について適用する。 suppl-4201-23/art-13/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-13/par-1 The provisions of Article 10-3 of the New Corporation Tax Act apply in the case where a specified ordinary corporation prescribed in paragraph (1) of that Article comes to fall under the category of a public interest corporation, etc. after the Effective Date. machine translation, not official **第二項** 施行日から附則第一条第五号に定める日の前日までの間における新法人税法第十条の三の規定の適用については、同条第一項中「一般社団法人若しくは一般財団法人又は医療法人のうち、」とあるのは、「医療法人のうち」とする。 suppl-4201-23/art-13/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-13/par-2 With regard to the application of the provisions of Article 10-3 of the New Corporation Tax Act during the period from the Effective Date to the day preceding the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "among general incorporated associations, general incorporated foundations or medical care corporations," in paragraph (1) of that Article is deemed to be replaced with "among medical care corporations". machine translation, not official ### 第十四条（事業年度に関する経過措置） — Transitional Measures Concerning Business Years caption: machine translation, not official suppl-4201-23/art-14 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-14 **第一項** 新法人税法第十三条第二項第一号の規定は、同号に定める日が施行日以後である場合について適用し、旧法人税法第十三条第二項第一号に定める日が施行日前である場合については、なお従前の例による。 suppl-4201-23/art-14/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-14/par-1 The provisions of Article 13, paragraph (2), item (i) of the New Corporation Tax Act apply in the case where the day specified in that item falls on or after the Effective Date, and with regard to the case where the day specified in Article 13, paragraph (2), item (i) of the Former Corporation Tax Act falls before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第十四条第十七号、第十八号、第二十一号及び第二十二号の規定は、施行日以後にこれらの規定に規定する事実が生ずる場合について適用する。 suppl-4201-23/art-14/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-14/par-2 The provisions of Article 14, items (xvii), (xviii), (xxi) and (xxii) of the New Corporation Tax Act apply in the case where the facts prescribed in those provisions occur on or after the Effective Date. machine translation, not official ### 第十五条（寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations from Deductible Expenses caption: machine translation, not official suppl-4201-23/art-15 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-15 **第一項** 新法人税法第三十七条第五項の規定は、法人が附則第一条第五号に定める日以後に支出する金額について適用し、法人が同日前に支出した金額については、なお従前の例による。 suppl-4201-23/art-15/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-15/par-1 The provisions of Article 37, paragraph (5) of the New Corporation Tax Act apply to amounts that a corporation expends on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and with regard to amounts that a corporation expended before that date, the provisions then in force continue to govern. machine translation, not official ### 第十六条（貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves caption: machine translation, not official suppl-4201-23/art-16 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-16 **第一項** 新法人税法第五十二条第十一項の規定は、施行日後に同項に規定する特定普通法人が公益法人等に該当することとなる場合について適用する。 suppl-4201-23/art-16/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-16/par-1 The provisions of Article 52, paragraph (11) of the New Corporation Tax Act apply in the case where a specified ordinary corporation prescribed in that paragraph comes to fall under the category of a public interest corporation, etc. after the Effective Date. machine translation, not official ### 第十七条（返品調整引当金に関する経過措置） — Transitional Measures Concerning Reserve for Loss on Returned Goods caption: machine translation, not official suppl-4201-23/art-17 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-17 **第一項** 新法人税法第五十三条第九項の規定は、施行日後に同項に規定する特定普通法人が公益法人等に該当することとなる場合について適用する。 suppl-4201-23/art-17/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-17/par-1 The provisions of Article 53, paragraph (9) of the New Corporation Tax Act apply in the case where a specified ordinary corporation prescribed in that paragraph comes to fall under the category of a public interest corporation, etc. after the Effective Date. machine translation, not official ### 第十八条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses caption: machine translation, not official suppl-4201-23/art-18 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-18 **第一項** 新法人税法第六十一条の二第十四項第三号の規定は、施行日以後に行われる同号に定める取得決議について適用し、施行日前に行われた旧法人税法第六十一条の二第十四項第三号に定める取得決議については、なお従前の例による。 suppl-4201-23/art-18/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-18/par-1 The provisions of Article 61-2, paragraph (14), item (iii) of the New Corporation Tax Act apply to a resolution of acquisition specified in that item that is adopted on or after the Effective Date, and with regard to a resolution of acquisition specified in Article 61-2, paragraph (14), item (iii) of the Former Corporation Tax Act that was adopted before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十九条（工事の請負に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning Business Year for Vesting of Profit and Expenses Related to Contract for Construction Work caption: machine translation, not official suppl-4201-23/art-19 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19 **第一項** 新法人税法第六十四条の規定は、法人が施行日以後に開始する事業年度において着手する同条第一項に規定する工事（経過措置工事を除く。）について適用し、法人が施行日前に開始した事業年度において着手した旧法人税法第六十四条第一項に規定する工事（経過措置工事を含む。）については、なお従前の例による。 suppl-4201-23/art-19/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19/par-1 The provisions of Article 64 of the New Corporation Tax Act apply to construction work prescribed in paragraph (1) of that Article (excluding transitional construction work) that a corporation starts in a business year starting on or after the Effective Date, and with regard to construction work prescribed in Article 64, paragraph (1) of the Former Corporation Tax Act (including transitional construction work) that a corporation started in a business year that started before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 前項に規定する経過措置工事とは、施行日から平成二十一年三月三十一日までの間に開始する各事業年度において、法人が請負をする工事（新法人税法第六十四条第一項に規定する工事をいう。）で当該事業年度に着手するもの（当該事業年度中にその目的物の引渡しが行われるものを除く。以下この項において「着手工事」という。）のうち当該事業年度終了の時において同条第一項に規定する長期大規模工事に該当するもの（当該終了の時において旧法人税法第六十四条第一項に規定する長期大規模工事に該当するもの及びその進行の割合が低いものとして政令で定めるものを除く。）のいずれかについて当該事業年度の確定した決算（新法人税法第七十二条第一項第一号に掲げる金額を計算する場合にあっては、同項に規定する期間に係る決算）において新法人税法第六十四条第二項に規定する政令で定める工事進行基準の方法により経理しない場合における当該着手工事をいう。 suppl-4201-23/art-19/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19/par-2 The transitional construction work prescribed in the preceding paragraph means work begun in the case where, in each business year starting during the period from the Effective Date to March 31, 2009, a corporation does not account for any of the construction work that it has contracted for (meaning construction work prescribed in Article 64, paragraph (1) of the New Corporation Tax Act) and starts in that business year (excluding construction work whose subject matter is delivered within that business year; hereinafter referred to as "work begun" in this paragraph) that falls under the category of long-term, large-scale construction work prescribed in paragraph (1) of that Article as of the end of that business year (excluding work begun that falls under the category of long-term, large-scale construction work prescribed in Article 64, paragraph (1) of the Former Corporation Tax Act as of the end of that business year and work begun specified by Cabinet Order as having a low rate of progress) by way of the percentage of completion method specified by Cabinet Order as prescribed in Article 64, paragraph (2) of the New Corporation Tax Act in the final settlement of accounts for that business year (or, when calculating the amount listed in Article 72, paragraph (1), item (i) of the New Corporation Tax Act, in the settlement of accounts for the period prescribed in that paragraph). machine translation, not official ### 第二十条（公益法人等が普通法人に移行する場合の所得の金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Amount of Income in the Case Where a Public Interest Corporation, etc. Transitions to an Ordinary Corporation caption: machine translation, not official suppl-4201-23/art-20 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-20 **第一項** 新法人税法第六十四条の四の規定は、施行日以後に同条第一項に規定する特定公益法人等である法人が普通法人に該当することとなる場合及び施行日以後に同条第二項に規定する適格合併が行われる場合について適用する。 suppl-4201-23/art-20/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-20/par-1 The provisions of Article 64-4 of the New Corporation Tax Act apply in the case where a corporation that is a specified public interest corporation, etc. prescribed in paragraph (1) of that Article comes to fall under the category of an ordinary corporation on or after the Effective Date and in the case where a qualified merger prescribed in paragraph (2) of that Article is effected on or after the Effective Date. machine translation, not official **第二項** 施行日から附則第一条第五号に定める日の前日までの間における新法人税法第六十四条の四の規定の適用については、同条第一項中「一般社団法人若しくは一般財団法人又は医療法人」とあるのは、「医療法人」とする。 suppl-4201-23/art-20/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-20/par-2 With regard to the application of the provisions of Article 64-4 of the New Corporation Tax Act during the period from the Effective Date to the day preceding the date specified in Article 1, item (v) of the Supplementary Provisions, the phrase "general incorporated association, general incorporated foundation, or medical care corporation" in paragraph (1) of that Article is deemed to be replaced with "medical care corporation". machine translation, not official ### 第二十一条（各事業年度の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 Income for Each Business Year caption: machine translation, not official suppl-4201-23/art-21 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-21 **第一項** 新法人税法第六十六条の規定は、法人の附則第一条第五号に定める日以後に終了する事業年度の所得に対する法人税について適用し、法人の同日前に終了した事業年度の所得に対する法人税については、なお従前の例による。 suppl-4201-23/art-21/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-21/par-1 The provisions of Article 66 of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation ending on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and with regard to corporation tax on income for business years of a corporation that ended before that date, the provisions then in force continue to govern. machine translation, not official ### 第二十二条（連結事業年度における寄附金の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Contributions or Donations in Consolidated Business Years from Deductible Expenses caption: machine translation, not official suppl-4201-23/art-22 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-22 **第一項** 新法人税法第八十一条の六第四項の規定は、同条第一項の連結法人の新法人税法第十五条の二第一項に規定する連結親法人事業年度が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について適用し、旧法人税法第八十一条の六第一項の連結法人の旧法人税法第十五条の二第一項に規定する連結親法人事業年度が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については、なお従前の例による。 suppl-4201-23/art-22/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-22/par-1 The provisions of Article 81-6, paragraph (4) of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year of a consolidated corporation set forth in paragraph (1) of that Article for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act starts on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year of a consolidated corporation set forth in Article 81-6, paragraph (1) of the Former Corporation Tax Act for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act started before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第二十三条（国内源泉所得に関する経過措置） — Transitional Measures Concerning Domestic Source Income caption: machine translation, not official suppl-4201-23/art-23 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-23 **第一項** 新法人税法第百三十八条第四号ロの規定は、外国法人が施行日以後に発行する債券の利子について適用する。 suppl-4201-23/art-23/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-23/par-1 The provisions of Article 138, item (iv), (b) of the New Corporation Tax Act apply to interest on bonds that a foreign corporation issues on or after the Effective Date. machine translation, not official ### 第二十四条（公益法人等の届出に関する経過措置） — Transitional Measures Concerning Notifications by Public Interest Corporations, etc. caption: machine translation, not official suppl-4201-23/art-24 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-24 **第一項** 新法人税法第百五十条第二項の規定は、施行日以後に同項に規定する公益法人等が普通法人又は協同組合等に該当することとなる場合について適用する。 suppl-4201-23/art-24/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-24/par-1 The provisions of Article 150, paragraph (2) of the New Corporation Tax Act apply in the case where a public interest corporation, etc. prescribed in that paragraph comes to fall under the category of an ordinary corporation or a cooperative, etc. on or after the Effective Date. machine translation, not official ### 第百十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4201-23/art-119 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-119 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-119 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及び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に対する罰則の適用については、なお従前の例による。 suppl-4201-23/art-119/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-119/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-119/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百十九条の二（この法律の公布の日が平成二十年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008 caption: machine translation, not official suppl-4201-23/art-119-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-119-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-119-2 **第一項** この法律の公布の日が平成二十年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。 suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-119-2/par-1 Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order. machine translation, not official ### 第百二十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4201-23/art-120 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-120 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-120 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4201-23/art-120/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-120/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-120/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4201-23/art-1/par-1/item-5/sub-1: 医療法（昭和二十三年法律第二百五号）第三十一条 → e-Gov law 323AC0000000205, 第三十一条 (Article 31), art-31 — not held in this collection - suppl-4201-23/art-1/par-1/item-5/sub-2: 第十一条 → 法人税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4201-23/art-11 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-11 - suppl-4201-23/art-1/par-1/item-5/sub-2: 第十五条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4201-23/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-15 - suppl-4201-23/art-1/par-1/item-5/sub-2: 医療法（昭和二十三年法律第二百五号）第四十二条の二第一項 → e-Gov law 323AC0000000205, 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — not held in this collection - suppl-4201-23/art-1/par-1/item-5/sub-2: 医療法（昭和二十三年法律第二百五号）第三十一条 → e-Gov law 323AC0000000205, 第三十一条 (Article 31), art-31 — not held in this collection - suppl-4201-23/art-1/par-1/item-5/sub-2: 第二十一条 → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4201-23/art-21 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-21 - suppl-4201-23/art-1/par-1/item-5/sub-2: 附則第十条 → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4201-23/art-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10 - suppl-4201-23/art-9/par-1: この条 → 法人税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4201-23/art-9 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-9 - suppl-4201-23/art-9/par-1: 附則第二十四条 → 法人税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4201-23/art-24 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-24 - suppl-4201-23/art-9/par-1: 附則第二十一条 → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4201-23/art-21 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-21 - suppl-4201-23/art-10/par-1: 附則第二十二条 → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4201-23/art-22 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-22 - suppl-4201-23/art-10/par-1: 附則第二十四条 → 法人税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4201-23/art-24 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-24 - suppl-4201-23/art-10/par-1: この条 → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4201-23/art-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10 - suppl-4201-23/art-10/par-2: 前項 → 法人税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4201-23/art-10/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-1 - suppl-4201-23/art-10/par-3: 第一項 → 法人税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4201-23/art-10/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-1 - suppl-4201-23/art-11/par-1: 附則第一条第五号 → 法人税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4201-23/art-1/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5 - suppl-4201-23/art-13/par-2: 附則第一条第五号 → 法人税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4201-23/art-1/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5 - suppl-4201-23/art-15/par-1: 附則第一条第五号 → 法人税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4201-23/art-1/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5 - suppl-4201-23/art-19/par-2: この項 → 法人税法 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4201-23/art-19/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19/par-2 - suppl-4201-23/art-19/par-2: 前項 → 法人税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4201-23/art-19/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19/par-1 - suppl-4201-23/art-20/par-2: 附則第一条第五号 → 法人税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4201-23/art-1/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5 - suppl-4201-23/art-21/par-1: 附則第一条第五号 → 法人税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4201-23/art-1/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5 - suppl-4201-23/art-119/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4201-23/art-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1 - suppl-4201-23/art-119/par-1: この条 → 法人税法 附則第百十九条 (Supplementary Provisions, Article 119), suppl-4201-23/art-119 — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-119 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-119 ## Cited by 12 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-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5/sub-2 - 法人税法 附則第九条第一項（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-4201-23/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-9/par-1 - 法人税法 附則第十条第一項（公益法人等の範囲に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-1 - 法人税法 附則第十条第二項（公益法人等の範囲に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-2 - 法人税法 附則第十条第三項（公益法人等の範囲に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-3 - 法人税法 附則第十一条第一項（外国公益法人等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-11/par-1 - 法人税法 附則第十三条第二項（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-13/par-2 - 法人税法 附則第十五条第一項（寄附金の損金不算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-15/par-1 - 法人税法 附則第十九条第二項（工事の請負に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-19/par-2 - 法人税法 附則第二十条第二項（公益法人等が普通法人に移行する場合の所得の金額の計算に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-20/par-2 - 法人税法 附則第二十一条第一項（各事業年度の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-4201-23/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-21/par-1 - 法人税法 附則第百十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4201-23/art-119/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-119/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-20261008T111236-109, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-110, 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