# 法人税法 / Corporation Tax Act — 第百三十四条 (Supplementary Provisions, Article 134) - 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: 第百三十四条 (Supplementary Provisions, Article 134)（法人税法等の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4221-6/art-134` - 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-134 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-134 - 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. --- ### 第百三十四条（法人税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures upon the Partial Amendment of the Act Partially Amending the Corporation Tax Act, etc. caption: machine translation, not official 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 **第一項** 前条の規定による改正後の法人税法等の一部を改正する法律附則第八条第五項の規定は、同項に規定する法人が平成二十二年十月一日以後に行う分割について適用し、前条の規定による改正前の法人税法等の一部を改正する法律附則第八条第五項に規定する法人が同日前に行った分割及び事後設立（十月旧法人税法第二条第十二号の六に規定する事後設立をいう。）については、なお従前の例による。 suppl-4221-6/art-134/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-134/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-134/par-1 The provisions of Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. as amended by the provisions of the preceding Article apply to a company split effected on or after October 1, 2010 by a corporation prescribed in that paragraph, and with regard to a company split and a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act Before the October Changes) effected before that date by a corporation prescribed in Article 8, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. prior to the amendment by the provisions of the preceding Article, the provisions then in force continue to govern. machine translation, not official ## 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 附則第十条第二項（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-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10/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-20261008T111236-115, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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