# 法人税法 / Corporation Tax Act — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28)（外国税額の控除に関する経過措置） — address `suppl-4261-10/art-28` - 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-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-28 - 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 ## 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