# 法人税法 / Corporation Tax Act — 第百十条 (Supplementary Provisions, Article 110) - 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: 第百十条 (Supplementary Provisions, Article 110)（法人税法の一部改正に伴う経過措置） — address `suppl-4251-63/art-110` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-110 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-110 - 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. --- ### 第百十条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4251-63/art-110 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-110 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-110 **第一項** 存続厚生年金基金及び存続連合会は、法人税法その他法人税に関する法令の規定の適用については、同法別表第二に掲げる法人とみなす。 suppl-4251-63/art-110/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-110/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-110/par-1 Surviving employees' pension funds and the surviving federation are deemed to be corporations listed in Appended Table 2 of the Corporation Tax Act with regard to the application of the provisions of that Act and other laws and regulations concerning corporation tax. machine translation, not official **第二項** 存続厚生年金基金及び存続連合会は、地方税法（昭和二十五年法律第二百二十六号）第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。 suppl-4251-63/art-110/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-110/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-110/par-2 Surviving employees' pension funds and the surviving federation are deemed to be public interest corporations, etc. set forth in Article 2, item (vi) of the Corporation Tax Act with regard to the application of the provisions of Article 701-34, paragraph (2) of the Local Tax Act (Act No. 226 of 1950). machine translation, not official --- ## Cites - suppl-4251-63/art-110/par-2: 地方税法（昭和二十五年法律第二百二十六号）第七百一条の三十四第二項 → e-Gov law 325AC0000000226, 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — not held in this collection --- ## 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-20261008T111236-121, 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