# 法人税法 / Corporation Tax Act — 第二十九条の二 (Supplementary Provisions, Article 29-2) - 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: 第二十九条の二 (Supplementary Provisions, Article 29-2)（清算所得に対する法人税に関する経過措置） — address `suppl-4221-6/art-29-2` - 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-29-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-29-2 - 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. --- ### 第二十九条の二（清算所得に対する法人税に関する経過措置） — Transitional Measures Concerning Corporation Tax on Liquidation Income caption: machine translation, not official suppl-4221-6/art-29-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-29-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-29-2 **第一項** 十月旧法人税法第九十二条第一項に規定する内国普通法人等であって、附則第十条第二項の規定によりなお従前の例によるものとされた清算所得に対する法人税を課されるものが、清算中に東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第十条第四号イ及びロに掲げる所得につき同法第四章の規定により復興特別所得税を課された場合には、十月旧法人税法第二編第三章、第百二十九条第一項、第百三十五条及び第百三十七条の規定の適用については、その課された復興特別所得税の額は、当該内国普通法人等の当該清算所得に対する法人税（当該内国普通法人等の清算中の事業年度の所得に係る法人税を含む。）の額から控除をされるべき所得税の額とみなす。 suppl-4221-6/art-29-2/par-1 · 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 In the case where a domestic ordinary corporation, etc. prescribed in Article 92, paragraph (1) of the Corporation Tax Act Before the October Changes that is subject to corporation tax on liquidation income with regard to which the provisions then in force continue to govern pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions has had special income tax for reconstruction imposed while in liquidation, pursuant to the provisions of Chapter IV of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), on the income listed in Article 10, item (iv), (a) and (b) of that Act, with regard to the application of the provisions of Part II, Chapter III, Article 129, paragraph (1), Article 135 and Article 137 of the Corporation Tax Act Before the October Changes, the amount of the special income tax for reconstruction so imposed is deemed to be the amount of income tax to be credited against the amount of the corporation tax on that liquidation income of that domestic ordinary corporation, etc. (including corporation tax pertaining to income for a business year in liquidation of that domestic ordinary corporation, etc.). machine translation, not official --- ## Cites - suppl-4221-6/art-29-2/par-1: 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第十条第四号 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — https://japanlaw.org/en/reconstruction-funding-act/art-10/par-1/item-4 · https://japanlaw.org/l/423AC0000000117/art-10/par-1/item-4 - suppl-4221-6/art-29-2/par-1: 附則第十条第二項 → 法人税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), 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 --- ## 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