# 法人税法 / Corporation Tax Act — 第三十二条 (Supplementary Provisions, Article 32) - 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: 第三十二条 (Supplementary Provisions, Article 32)（確定申告書の提出期限の延長等に関する経過措置） — address `suppl-4261-10/art-32` - 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-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-32 - 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 ## 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