# 法人税法 / Corporation Tax Act — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（外国公益法人等に関する経過措置） — address `suppl-4201-23/art-11` - 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/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-11 - 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 --- ## Cites - 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 ## 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 --- ## 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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08