# 法人税法 / Corporation Tax Act — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（前事業年度の法人税額等の更正等に伴う更正の請求の特例に関する経過措置） — address `suppl-4231-114/art-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-18 - 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. --- ### 第十八条（前事業年度の法人税額等の更正等に伴う更正の請求の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Requests for Reassessment Due to Reassessment of the Previous Business Year's Corporation Tax caption: machine translation, not official suppl-4231-114/art-18 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-18 **第一項** 新法人税法第八十条の二の規定は、施行日以後に新法人税法第七十四条第一項の規定による申告書の提出期限が到来する法人税についての新法人税法第八十条の二に規定する更正の請求について適用し、施行日前に旧法人税法第七十四条第一項の規定による申告書の提出期限が到来した法人税についての旧法人税法第八十条の二に規定する更正の請求については、なお従前の例による。 suppl-4231-114/art-18/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-18/par-1 The provisions of Article 80-2 of the New Corporation Tax Act apply to a request for Reassessment prescribed in Article 80-2 of the New Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 74, paragraph (1) of the New Corporation Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern a request for Reassessment prescribed in Article 80-2 of the Former Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 74, paragraph (1) of the Former Corporation Tax Act arrived before the Effective Date. machine translation, not official --- ## 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-20261008T111236-118, 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