# 法人税法 / Corporation Tax Act — 第二十七条 (Supplementary Provisions, Article 27) - 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: 第二十七条 (Supplementary Provisions, Article 27)（みなし事業年度に関する経過措置） — address `suppl-4261-10/art-27` - 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-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-27 - 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 ## 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