# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4261-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4261-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4261-10 - 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. --- ## 附　則 平成二六年三月三一日法律第一〇号 suppl-4261-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4261-10/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1 **第一項** この法律は、平成二十六年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4261-10/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1 This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一から五まで** 略 suppl-4261-10/art-1/par-1/item-1-to-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-1-to-5 Omitted machine translation, not official **六** 次に掲げる規定　平成二十八年四月一日 suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-6 the following provisions: April 1, 2016; machine translation, not official **イ** 略 suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-6/sub-1 Omitted machine translation, not official **ロ** 第三条の規定（同条中法人税法第二条第二十六号の改正規定、同法第二十六条の改正規定（同条第三項に係る部分を除く。）、同法第三十四条の改正規定、同法第三十八条の改正規定、同法第六十二条の七第七項の改正規定、同法第六十七条第三項の改正規定、同法第六十九条第二項の改正規定（「第十一項」を「第十七項」に改める部分を除く。）、同法第八十条の二の改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十五第二項の改正規定、同法第八十一条の二十五第一項の改正規定、同法第八十二条の改正規定及び同法別表第二の改正規定を除く。）並びに附則第二十五条から第三十五条まで、第百五十六条（租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第四号の改正規定に限る。）及び第百六十条の規定 suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-6/sub-2 the provisions of Article 3 (excluding the provisions in that Article amending Article 2, item (xxvi) of the Corporation Tax Act, the provisions amending Article 26 of that Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 34 of that Act, the provisions amending Article 38 of that Act, the provisions amending Article 62-7, paragraph (7) of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 69, paragraph (2) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (17)"), the provisions amending Article 80-2 of that Act, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-15, paragraph (2) of that Act, the provisions amending Article 81-25, paragraph (1) of that Act, the provisions amending Article 82 of that Act and the provisions amending Appended Table 2 of that Act), and the provisions of Articles 25 through 35, Article 156 (limited to the provisions amending Article 2, paragraph (1), item (iv) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010)) and Article 160 of the Supplementary Provisions; machine translation, not official **七から九まで** 略 suppl-4261-10/art-1/par-1/item-7-to-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-7-to-9 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-7-to-9 Omitted machine translation, not official **十** 次に掲げる規定　金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日 suppl-4261-10/art-1/par-1/item-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-10 the following provisions: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect; machine translation, not official **イ** 略 suppl-4261-10/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-10/sub-1 Omitted machine translation, not official **ロ** 第三条中法人税法第二条第二十六号の改正規定 suppl-4261-10/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-10/sub-2 the provisions in Article 3 amending Article 2, item (xxvi) of the Corporation Tax Act; machine translation, not official **十一** 次に掲げる規定　電気事業法の一部を改正する法律（平成二十五年法律第七十四号）の施行の日 suppl-4261-10/art-1/par-1/item-11 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-11 the following provisions: the date on which the Act Partially Amending the Electricity Business Act (Act No. 74 of 2013) comes into effect; machine translation, not official **イ** 略 suppl-4261-10/art-1/par-1/item-11/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-11/sub-1 Omitted machine translation, not official **ロ** 第三条中法人税法別表第二の改正規定 suppl-4261-10/art-1/par-1/item-11/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-11/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-11/sub-2 the provisions in Article 3 amending Appended Table 2 of the Corporation Tax Act; machine translation, not official **十二** 次に掲げる規定　地方法人税法の施行の日 suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-12 the following provisions: the date on which the Local Corporation Tax Act comes into effect. machine translation, not official **イ** 第三条中法人税法第二十六条の改正規定（同条第三項に係る部分を除く。）、同法第三十八条の改正規定、同法第六十七条第三項の改正規定、同法第六十九条第二項の改正規定（「第十一項」を「第十七項」に改める部分を除く。）、同法第八十条の二の改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十五第二項の改正規定、同法第八十一条の二十五第一項の改正規定及び同法第八十二条の改正規定 suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-12/sub-1 the provisions in Article 3 amending Article 26 of the Corporation Tax Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 38 of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 69, paragraph (2) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (17)"), the provisions amending Article 80-2 of that Act, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-15, paragraph (2) of that Act, the provisions amending Article 81-25, paragraph (1) of that Act and the provisions amending Article 82 of that Act; machine translation, not official **十三** 第三条中法人税法第三十四条第一項第三号イ（２）の改正規定　会社法の一部を改正する法律（平成二十六年法律第九十号）の施行の日 suppl-4261-10/art-1/par-1/item-13 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-13 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-13 the provisions in Article 3 amending Article 34, paragraph (1), item (iii), (a), (2) of the Corporation Tax Act: the date on which the Act Partially Amending the Companies Act (Act No. 90 of 2014) comes into effect. machine translation, not official ### 第二十五条（外国法人の法人税に関する経過措置の原則） — Principles of Transitional Measures Concerning Corporation Tax for Foreign Corporations caption: machine translation, not official suppl-4261-10/art-25 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-25 **第一項** この附則に別段の定めがあるものを除き、外国法人の法人税に関する第三条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度の所得に対する法人税について適用し、外国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。 suppl-4261-10/art-25/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-25/par-1 Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by Article 3 (hereinafter referred to as the "New Corporation Tax Act") concerning corporation tax for foreign corporations apply to corporation tax on income for business years of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on income for business years of a foreign corporation that began before that date. machine translation, not official ### 第二十六条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes in the Scope of Taxable Income, etc. caption: machine translation, not official suppl-4261-10/art-26 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-26 **第一項** 新法人税法第十条の三第三項の規定は、恒久的施設を有する外国法人が平成二十八年四月一日以後に開始する事業年度において恒久的施設を有しないこととなる場合について適用する。 suppl-4261-10/art-26/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-26/par-1 The provisions of Article 10-3, paragraph (3) of the New Corporation Tax Act apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after April 1, 2016. machine translation, not official **第二項** 新法人税法第十条の三第四項の規定は、恒久的施設を有しない外国法人が平成二十八年四月一日以後に恒久的施設を有することとなる場合について適用する。 suppl-4261-10/art-26/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-26/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-26/par-2 The provisions of Article 10-3, paragraph (4) of the New Corporation Tax Act apply in the case where a foreign corporation that does not have a permanent establishment comes to have a permanent establishment on or after April 1, 2016. machine translation, not official ### 第二十七条（みなし事業年度に関する経過措置） — Transitional Measures Concerning Deemed Business Years caption: machine translation, not official suppl-4261-10/art-27 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-27 **第一項** 新法人税法第十四条第一項第二十三号から第二十五号までの規定は、平成二十八年四月一日以後にこれらの規定に規定する事実が生ずる場合について適用し、同日前に第三条の規定による改正前の法人税法（以下「旧法人税法」という。）第十四条第一項第二十三号から第二十五号までに規定する事実が生じた場合については、なお従前の例による。 suppl-4261-10/art-27/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-27/par-1 The provisions of Article 14, paragraph (1), items (xxiii) through (xxv) of the New Corporation Tax Act apply in the case where the facts prescribed in those provisions occur on or after April 1, 2016, and the provisions then in force continue to govern the case where the facts prescribed in Article 14, paragraph (1), items (xxiii) through (xxv) of the Corporation Tax Act prior to the amendment by Article 3 (hereinafter referred to as the "Former Corporation Tax Act") occurred before that date. machine translation, not official ### 第二十八条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credit caption: machine translation, not official suppl-4261-10/art-28 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-28 **第一項** 新法人税法第六十九条（同条第二項に規定する地方法人税控除限度額に係る部分を除く。）の規定は、内国法人の平成二十八年四月一日以後に開始する事業年度の所得に対する法人税について適用し、内国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。 suppl-4261-10/art-28/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-28/par-1 The provisions of Article 69 of the New Corporation Tax Act (excluding the part pertaining to the local corporation tax credit limit prescribed in paragraph (2) of that Article) apply to corporation tax on income for business years of a domestic corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on income for business years of a domestic corporation that began before that date. machine translation, not official ### 第二十九条（連結事業年度における外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credit in Consolidated Business Years caption: machine translation, not official suppl-4261-10/art-29 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-29 **第一項** 新法人税法第八十一条の十五（同条第二項に規定する地方法人税控除限度個別帰属額に係る部分を除く。）の規定は、連結法人の新法人税法第十五条の二第一項に規定する連結親法人事業年度が平成二十八年四月一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について適用し、連結法人の旧法人税法第十五条の二第一項に規定する連結親法人事業年度が同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については、なお従前の例による。 suppl-4261-10/art-29/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-29/par-1 The provisions of Article 81-15 of the New Corporation Tax Act (excluding the part pertaining to the individually attributed amount of the local corporation tax credit limit prescribed in paragraph (2) of that Article) apply to corporation tax on consolidated income for consolidated business years of a consolidated corporation for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act begins on or after April 1, 2016, and the provisions then in force continue to govern corporation tax on consolidated income for consolidated business years of a consolidated corporation for which the consolidated parent corporation's business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act began before that date. machine translation, not official ### 第三十条（恒久的施設の閉鎖に伴う資産の時価評価損益に関する経過措置） — Transitional Measures Concerning Gains or Losses on the Fair Valuation of Assets upon the Closure of a Permanent Establishment caption: machine translation, not official suppl-4261-10/art-30 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-30 **第一項** 新法人税法第百四十二条の八の規定は、恒久的施設を有する外国法人が平成二十八年四月一日以後に開始する事業年度において恒久的施設を有しないこととなる場合について適用する。 suppl-4261-10/art-30/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-30/par-1 The provisions of Article 142-8 of the New Corporation Tax Act apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after April 1, 2016. machine translation, not official ### 第三十一条（中間申告等に関する経過措置） — Transitional Measures Concerning Interim Returns, etc. caption: machine translation, not official suppl-4261-10/art-31 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-31 **第一項** 外国法人（普通法人に限る。以下この条において同じ。）の平成二十八年四月一日以後最初に開始する事業年度（以下この条において「最初事業年度」という。）の期間に六月経過日（当該外国法人の最初事業年度開始の日以後六月を経過した日をいう。以下この条において同じ。）がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の三の規定の適用については、同条第一項第一号中「第百四十四条の六第一項第七号」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条の規定による改正前の法人税法（以下この号及び次項第一号において「旧法人税法」という。）第百四十五条第一項（申告、納付及び還付等）において準用する旧法人税法第七十四条第一項第二号」と、同条第二項第一号中「第百四十四条の六第二項第二号」とあるのは「旧法人税法第百四十五条第一項において準用する旧法人税法第七十四条第一項第二号」とする。 suppl-4261-10/art-31/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-31/par-1 With regard to the application of the provisions of Article 144-3 of the New Corporation Tax Act for the business year of a foreign corporation (limited to an ordinary corporation; the same applies hereinafter in this Article) that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation beginning on or after April 1, 2016 (hereinafter referred to as the "first business year" in this Article) includes a day on which six months have elapsed (meaning the day on which six months have elapsed from the day of commencement of the first business year of the foreign corporation; the same applies hereinafter in this Article), the phrase "Article 144-6, paragraph (1), item (vii)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 74, paragraph (1), item (ii) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Corporation Tax Act' in this item and item (i) of the following paragraph) as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Filing of Returns, Payment and Refunds) of the Former Corporation Tax Act", and the phrase "Article 144-6, paragraph (2), item (ii)" in paragraph (2), item (i) of that Article is deemed to be replaced with "Article 74, paragraph (1), item (ii) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act". machine translation, not official **第二項** 外国法人（新法人税法第四条の七に規定する受託法人を除く。）の最初事業年度の期間に六月経過日がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の四の規定の適用については、同条第一項中「前条第一項各号」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条の規定による改正前の法人税法（以下この項及び次項において「旧法人税法」という。）第百四十五条第一項（申告、納付及び還付等）において準用する旧法人税法第七十一条第一項各号（中間申告）」と、同条第二項中「前条第二項各号」とあるのは「旧法人税法第百四十五条第一項において準用する旧法人税法第七十一条第一項各号」とする。 suppl-4261-10/art-31/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-31/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-31/par-2 With regard to the application of the provisions of Article 144-4 of the New Corporation Tax Act for the business year of a foreign corporation (excluding a trust corporation prescribed in Article 4-7 of the New Corporation Tax Act) that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation includes a day on which six months have elapsed, the phrase "the items of paragraph (1) of the preceding Article" in paragraph (1) of that Article is deemed to be replaced with "the items of Article 71, paragraph (1) (Interim Return) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Corporation Tax Act' in this paragraph and the following paragraph) as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Filing of Returns, Payment and Refunds) of the Former Corporation Tax Act", and the phrase "the items of paragraph (2) of the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "the items of Article 71, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act". machine translation, not official **第三項** 外国法人の最初事業年度の期間に六月経過日がある場合の当該外国法人の当該六月経過日の属する事業年度における新法人税法第百四十四条の五の規定の適用については、同条第一号中「第百四十四条の三第一項各号」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号。次号において「平成二十六年改正法」という。）附則第三十一条第一項（中間申告等に関する経過措置）の規定により読み替えられた第百四十四条の三第一項各号」と、同条第二号中「第百四十四条の三第二項各号」とあるのは「平成二十六年改正法附則第三十一条第一項の規定により読み替えられた第百四十四条の三第二項各号」とする。 suppl-4261-10/art-31/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-31/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-31/par-3 With regard to the application of the provisions of Article 144-5 of the New Corporation Tax Act for the business year of a foreign corporation that includes the day on which six months have elapsed, in the case where the period of the first business year of that foreign corporation includes a day on which six months have elapsed, the phrase "the items of Article 144-3, paragraph (1)" in item (i) of that Article is deemed to be replaced with "the items of Article 144-3, paragraph (1) with the terms replaced pursuant to the provisions of Article 31, paragraph (1) (Transitional Measures Concerning Interim Returns, etc.) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; referred to as the '2014 Amendment Act' in the following item)", and the phrase "the items of Article 144-3, paragraph (2)" in item (ii) of that Article is deemed to be replaced with "the items of Article 144-3, paragraph (2) with the terms replaced pursuant to the provisions of Article 31, paragraph (1) of the Supplementary Provisions of the 2014 Amendment Act". machine translation, not official ### 第三十二条（確定申告書の提出期限の延長等に関する経過措置） — Transitional Measures Concerning Extension of the Due Date for Filing a Tax Return, etc. caption: machine translation, not official suppl-4261-10/art-32 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-32 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-32 **第一項** 外国法人が平成二十八年四月一日前に開始した事業年度において受けた旧法人税法第百四十五条第一項において準用する旧法人税法第七十五条第一項又は第七十五条の二第一項の提出期限の延長の処分については、新法人税法第百四十四条の七において準用する新法人税法第七十五条第一項又は新法人税法第百四十四条の八において準用する新法人税法第七十五条の二第一項の提出期限の延長の処分とみなす。 suppl-4261-10/art-32/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-32/par-1 A disposition of extension of the due date for filing under Article 75, paragraph (1) or Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act that a foreign corporation received in a business year that began before April 1, 2016 is deemed to be a disposition of extension of the due date for filing under Article 75, paragraph (1) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-7 of the New Corporation Tax Act or under Article 75-2, paragraph (1) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the New Corporation Tax Act. machine translation, not official ### 第三十三条（欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refund by Carryback of Loss caption: machine translation, not official suppl-4261-10/art-33 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-33 **第一項** 新法人税法第百四十四条の十三の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度において生ずる欠損金額について適用し、外国法人の同日前に開始した事業年度において生じた欠損金額については、なお従前の例による。 suppl-4261-10/art-33/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-33/par-1 The provisions of Article 144-13 of the New Corporation Tax Act apply to a net operating loss incurred in a business year of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern a net operating loss incurred in a business year of a foreign corporation that began before that date. machine translation, not official **第二項** 外国法人の新法人税法第百四十四条の十三第一項第一号若しくは第二号又は第二項に規定する還付所得事業年度のうちに平成二十八年四月一日前に開始した事業年度に該当するものがある場合の同条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第一項第一号 同じ。） 同じ。）又は所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）第百四十一条各号（外国法人に係る各事業年度の所得に対する法人税の課税標準）に掲げる国内源泉所得に係る所得に対する法人税の額（附帯税の額を除くものとし、旧法人税法第百四十四条（所得税額の控除）において準用する旧法人税法第六十八条（所得税額の控除）の規定により控除された金額がある場合には、当該金額を加算した金額とする。以下この条において同じ。） の第百四十一条第一号イ の第百四十一条第一号イ又は旧法人税法第百四十一条各号 同号イ 第百四十一条第一号イ又は旧法人税法第百四十一条各号 第一項第二号 同じ。） 同じ。）又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額 の第百四十一条第一号ロ の第百四十一条第一号ロ又は旧法人税法第百四十一条各号 同号ロ 第百四十一条第一号ロ又は旧法人税法第百四十一条各号 第二項 同じ。） 同じ。）又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額 ）の同号に定める ）の第百四十一条第二号に定める国内源泉所得に係る所得の金額又は旧法人税法第百四十一条各号に掲げる 還付所得事業年度の同号に定める 還付所得事業年度の第百四十一条第二号に定める国内源泉所得に係る所得に対する法人税の額又は旧法人税法第百四十一条各号に掲げる 第三項 につきこの条 又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額につきこの条又は旧法人税法第百四十五条第一項（申告、納付及び還付等）において準用する旧法人税法第八十条（欠損金の繰戻しによる還付） 当該法人税の額 第百四十一条第一号イに掲げる国内源泉所得に係る所得に対する法人税の額又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額 同号イ 第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額又は旧法人税法第百四十一条各号 同項 第一項 第四項 につきこの条 若しくは旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額につきこの条若しくは旧法人税法第百四十五条第一項において準用する旧法人税法第八十条 ときは とき又は第一項第二号に規定する欠損事業年度において第百四十一条第一号ロに掲げる国内源泉所得に係る所得に対する法人税の額又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額につき同項第一号の規定の適用を受けるときは 当該法人税の額 第百四十一条第一号ロに掲げる国内源泉所得に係る所得に対する法人税の額又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額 同号ロ 第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は旧法人税法第百四十一条各号 同項 第一項 第五項 につきこの条 又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額につきこの条又は旧法人税法第百四十五条第一項において準用する旧法人税法第八十条 当該法人税の額 第百四十一条第二号に定める国内源泉所得に係る所得に対する法人税の額又は旧法人税法第百四十一条各号に掲げる国内源泉所得に係る所得に対する法人税の額 同号に定める 第百四十一条第二号に定める国内源泉所得に係る所得の金額又は旧法人税法第百四十一条各号に掲げる 、同項 、第二項 suppl-4261-10/art-33/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-33/par-2 With regard to the application of the provisions of Article 144-13 of the New Corporation Tax Act in the case where any of the business years with refunds of a foreign corporation prescribed in paragraph (1), item (i) or (ii) or paragraph (2) of that Article falls under a business year that began before April 1, 2016, the phrases in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the phrases in the right-hand column of the table. paragraph (1), item (i) the same applies hereinafter in this Article) the same applies hereinafter in this Article) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 (Tax Base for a foreign corporation's Corporation Tax on Income for Each Business Year) of the Corporation Tax Act prior to the amendment by Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "Former Corporation Tax Act" in this Article) (excluding the amount of penalty tax, and if there is any amount deducted pursuant to the provisions of Article 68 (Income Tax Credit) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144 (Income Tax Credit) of the Former Corporation Tax Act, the amount is to be the amount after adding that amount; the same applies hereinafter in this Article) Article 141, item (i), (a) Article 141, item (i), (a) or the items of Article 141 of the Former Corporation Tax Act (a) of that item Article 141, item (i), (a) or the items of Article 141 of the Former Corporation Tax Act paragraph (1), item (ii) the same applies hereinafter in this Article) the same applies hereinafter in this Article) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act Article 141, item (i), (b) Article 141, item (i), (b) or the items of Article 141 of the Former Corporation Tax Act (b) of that item Article 141, item (i), (b) or the items of Article 141 of the Former Corporation Tax Act paragraph (2) the same applies hereinafter in this Article) the same applies hereinafter in this Article) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act ), the amount of income pertaining to domestic source income specified in that item ), the amount of income pertaining to domestic source income specified in Article 141, item (ii) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act for the business year with refunds, the amount of corporation tax on income pertaining to domestic source income specified in that item for the business year with refunds, the amount of corporation tax on income pertaining to domestic source income specified in Article 141, item (ii) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act paragraph (3) with regard to which this Article or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act, with regard to which this Article or Article 80 (Refund by Carryback of Loss) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Filing of Returns, Payment and Refunds) of the Former Corporation Tax Act that amount of corporation tax the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (a) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act the amount of income pertaining to domestic source income listed in (a) of that item the amount of income pertaining to domestic source income listed in Article 141, item (i), (a) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act that paragraph paragraph (1) paragraph (4) with regard to which this Article or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act, with regard to which this Article or Article 80 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act have already been applied, have already been applied, or when, in the business year with a loss prescribed in paragraph (1), item (ii), the provisions of item (i) of that paragraph are applied with regard to the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (b) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act, that amount of corporation tax the amount of corporation tax on income pertaining to domestic source income listed in Article 141, item (i), (b) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act the amount of income pertaining to domestic source income listed in (b) of that item the amount of income pertaining to domestic source income listed in Article 141, item (i), (b) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act that paragraph paragraph (1) paragraph (5) with regard to which this Article or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act, with regard to which this Article or Article 80 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Former Corporation Tax Act that amount of corporation tax the amount of corporation tax on income pertaining to domestic source income specified in Article 141, item (ii) or the amount of corporation tax on income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act the amount of income pertaining to domestic source income specified in that item the amount of income pertaining to domestic source income specified in Article 141, item (ii) or the amount of income pertaining to domestic source income listed in the items of Article 141 of the Former Corporation Tax Act , that paragraph , paragraph (2) machine translation, not official ### 第三十四条（青色申告に関する経過措置） — Transitional Measures Concerning Blue Returns caption: machine translation, not official suppl-4261-10/art-34 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-34 **第一項** 新法人税法第百四十六条第一項において準用する新法人税法第百二十二条第二項の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度が同項各号に掲げる事業年度に該当する場合の同条第一項に規定する申請書の提出について適用し、外国法人の同日前に開始した事業年度が旧法人税法第百四十六条第一項において準用する旧法人税法第百二十二条第二項各号に掲げる事業年度に該当する場合の同条第一項に規定する申請書の提出については、なお従前の例による。 suppl-4261-10/art-34/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-34/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-34/par-1 The provisions of Article 122, paragraph (2) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply to the submission of the application form prescribed in Article 122, paragraph (1) of the New Corporation Tax Act in the case where a business year of a foreign corporation beginning on or after April 1, 2016 falls under any of the business years listed in the items of Article 122, paragraph (2) of the New Corporation Tax Act, and the provisions then in force continue to govern the submission of the application form prescribed in Article 122, paragraph (1) of the Former Corporation Tax Act in the case where a business year of a foreign corporation that began before that date falls under any of the business years listed in the items of Article 122, paragraph (2) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act. machine translation, not official **第二項** 新法人税法第百四十六条第一項において準用する新法人税法第百二十三条の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度以後の各事業年度に係る帳簿書類につき同条第二号に該当する事実がある場合について適用し、外国法人の同日前に開始した事業年度以前の各事業年度に係る帳簿書類につき旧法人税法第百四十六条第一項において準用する旧法人税法第百二十三条第二号に該当する事実がある場合については、なお従前の例による。 suppl-4261-10/art-34/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-34/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-34/par-2 The provisions of Article 123 of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply in the case where there are facts falling under item (ii) of that Article with regard to the books and documents pertaining to each business year on or after a business year of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the case where there are facts falling under item (ii) of Article 123 of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act with regard to the books and documents pertaining to each business year on or before a business year of a foreign corporation that began before that date. machine translation, not official **第三項** 新法人税法第百四十六条第一項において準用する新法人税法第百二十七条第一項の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度に係る同項に規定する承認の取消しについて適用し、外国法人の同日前に開始した事業年度に係る旧法人税法第百四十六条第一項において準用する旧法人税法第百二十七条第一項に規定する承認の取消しについては、なお従前の例による。 suppl-4261-10/art-34/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-34/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-34/par-3 The provisions of Article 127, paragraph (1) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the New Corporation Tax Act apply to the rescission of approval prescribed in that paragraph pertaining to a business year of a foreign corporation beginning on or after April 1, 2016, and the provisions then in force continue to govern the rescission of approval prescribed in Article 127, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) of the Former Corporation Tax Act pertaining to a business year of a foreign corporation that began before that date. machine translation, not official ### 第三十五条（外国法人の恒久的施設帰属所得に係る行為又は計算の否認に関する経過措置） — Transitional Measures Concerning Rejection of Acts or Calculations Pertaining to Income Attributable to a Permanent Establishment of a Foreign Corporation caption: machine translation, not official suppl-4261-10/art-35 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-35 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-35 **第一項** 新法人税法第百四十七条の二の規定は、外国法人の平成二十八年四月一日以後に開始する事業年度の同条に規定する恒久的施設帰属所得に係る所得に対する法人税に係る行為又は計算で同日以後に行うものについて適用する。 suppl-4261-10/art-35/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-35/par-1 The provisions of Article 147-2 of the New Corporation Tax Act apply to acts or calculations made on or after April 1, 2016 that pertain to corporation tax on income pertaining to income attributable to a permanent establishment prescribed in that Article for a business year of a foreign corporation beginning on or after that date. machine translation, not official ### 第百六十四条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4261-10/art-164 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-164 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-164 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4261-10/art-164/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-164/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百六十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4261-10/art-165 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-165 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-165 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4261-10/art-165/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-165/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-165/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4261-10/art-28 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-28 - suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4261-10/art-34 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-34 - suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4261-10/art-27 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-27 - suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4261-10/art-30 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-30 - suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4261-10/art-25 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-25 - suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4261-10/art-26 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-26 - suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4261-10/art-33 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-33 - suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4261-10/art-35 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-35 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-35 - suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4261-10/art-32 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-32 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-32 - suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4261-10/art-29 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-29 - suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4261-10/art-31 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-31 - suppl-4261-10/art-31/par-1: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条 → e-Gov law 426AC0000000010, 第三条 (Article 3), art-3 — not held in this collection - suppl-4261-10/art-31/par-1: この条 → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4261-10/art-31 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-31 - suppl-4261-10/art-31/par-2: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条 → e-Gov law 426AC0000000010, 第三条 (Article 3), art-3 — not held in this collection - suppl-4261-10/art-31/par-3: 附則第三十一条第一項 → 法人税法 附則第三十一条第一項 (Supplementary Provisions, Article 31, paragraph (1)), suppl-4261-10/art-31/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-31/par-1 - suppl-4261-10/art-33/par-2: 所得税法等の一部を改正する法律（平成二十六年法律第十号）第三条 → e-Gov law 426AC0000000010, 第三条 (Article 3), art-3 — not held in this collection - suppl-4261-10/art-164/par-1: この条 → 法人税法 附則第百六十四条 (Supplementary Provisions, Article 164), suppl-4261-10/art-164 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-164 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-164 - suppl-4261-10/art-164/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4261-10/art-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第六号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-6/sub-2 - 法人税法 附則第三十一条第一項（中間申告等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-31/par-1 - 法人税法 附則第三十一条第三項（中間申告等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-31/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-31/par-3 - 法人税法 附則第百六十四条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-164/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-20261008T111236-121, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-122, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-123, 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