# 法人税法 / Corporation Tax Act — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（法人税法の一部改正に伴う経過措置の原則） — address `suppl-4221-6/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10 - 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. --- ### 第十条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures upon the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4221-6/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10 **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（組織再編成等以外の改正規定に限る。）による改正後の法人税法（以下附則第二十九条までにおいて「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。以下附則第二十三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。以下この項において同じ。）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。以下この条において同じ。）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については、なお従前の例による。 suppl-4221-6/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10/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 (limited to the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "New Corporation Tax Act" up to Article 29 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 23 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 due to a dissolution of a corporation (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 paragraph) 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 payable upon a distribution or delivery of a part of its residual assets; hereinafter the same applies in this Article), 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 due to a dissolution of a corporation before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** この附則に別段の定めがあるものを除き、第二条の規定（組織再編成等以外の改正規定を除く。）による改正後の法人税法（以下附則第二十六条までにおいて「十月新法人税法」という。）の規定は、平成二十二年十月一日以後に合併、分割、現物出資、現物分配（十月新法人税法第二条第十二号の六に規定する現物分配をいい、残余財産の分配にあっては同日以後の解散によるものに限る。）、株式交換若しくは株式移転が行われる場合、同日以後に解散（合併による解散及び破産手続開始の決定による解散を除く。）若しくは破産手続開始の決定が行われる場合又は同日以後に解散する法人の残余財産が確定する場合における法人の各事業年度の所得に対する法人税、各連結事業年度の連結所得に対する法人税及び退職年金等積立金に対する法人税について適用し、同日前に合併、分割、現物出資、事後設立（第二条の規定（組織再編成等以外の改正規定を除く。）による改正前の法人税法（以下附則第百三十四条までにおいて「十月旧法人税法」という。）第二条第十二号の六に規定する事後設立をいう。）、株式交換又は株式移転が行われた場合における法人の各事業年度の所得に対する法人税、各連結事業年度の連結所得に対する法人税及び退職年金等積立金に対する法人税並びに同日前に解散（合併による解散及び十月旧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。）が行われた場合における法人の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-4221-6/art-10/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10/par-2 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (excluding the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Corporation Tax Act as Amended for October" up to Article 26 of the Supplementary Provisions) apply to corporation tax on income for each business year of a corporation, corporation tax on consolidated income for each consolidated business year, and corporation tax on retirement pension funds in the case where a merger, company split, contribution in kind, distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act as Amended for October, and, in the case of a distribution of residual assets, limited to one due to a dissolution on or after that date), share exchange or share transfer is effected on or after October 1, 2010, in the case where a dissolution (excluding a dissolution due to a merger and a dissolution due to an order commencing bankruptcy proceedings) or an order commencing bankruptcy proceedings is made on or after that date, or in the case where the residual assets of a corporation that dissolves on or after that date are determined, and with regard to corporation tax on income for each business year of a corporation, corporation tax on consolidated income for each consolidated business year, and corporation tax on retirement pension funds in the case where a merger, company split, contribution in kind, post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (excluding the amending provisions other than those on organizational restructuring, etc.) (hereinafter referred to as the "Corporation Tax Act Before the October Changes" up to Article 134 of the Supplementary Provisions)), share exchange or share transfer was effected before that date, and corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the Corporation Tax Act Before the October Changes) was effected before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4221-6/art-10/par-1: この項 → 法人税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4221-6/art-10/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10/par-1 - suppl-4221-6/art-10/par-1: 附則第二十九条 → 法人税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4221-6/art-29 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-29 - suppl-4221-6/art-10/par-1: 附則第二十三条 → 法人税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4221-6/art-23 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-23 - suppl-4221-6/art-10/par-1: この条 → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4221-6/art-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10 - suppl-4221-6/art-10/par-2: 附則第百三十四条 → 法人税法 附則第百三十四条 (Supplementary Provisions, Article 134), suppl-4221-6/art-134 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-134 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-134 - suppl-4221-6/art-10/par-2: 附則第二十六条 → 法人税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4221-6/art-26 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-3/sub-2 - 法人税法 附則第十条第一項（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-4221-6/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10/par-1 - 法人税法 附則第二十九条の二第一項（清算所得に対する法人税に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-29-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-29-2/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-20261008T111236-113, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, 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