# 法人税法 / Corporation Tax Act — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（外国法人の法人税に関する経過措置の原則） — address `suppl-4261-10/art-25` - 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/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-25 - 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 ## Cited by 1 provision cites 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 --- ## 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-20261008T111236-122, 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