# 法人税法 / Corporation Tax Act — 第八十四条 (Supplementary Provisions, Article 84) - 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: 第八十四条 (Supplementary Provisions, Article 84)（法人税法の一部改正に伴う経過措置） — address `suppl-4271-47/art-84` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84 - 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. --- ### 第八十四条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4271-47/art-84 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84 **第一項** 法人が第三号施行日前に前条の規定による改正前の法人税法（以下この項において「旧法人税法」という。）第四十五条第一項に規定する受益者から交付を受けた金銭又は資材をもって第三号施行日前に取得した同項第四号に掲げる事業に必要な施設を構成する旧法人税法第二条第二十二号に規定する固定資産及び当該金銭又は資材をもって第三号施行日以後に取得する附則第四十九条第一項に規定する熱供給事業に必要な施設を構成する前条の規定による改正後の法人税法（次項において「新法人税法」という。）第二条第二十二号に規定する固定資産については、なお従前の例による。 suppl-4271-47/art-84/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84/par-1 With regard to Fixed Assets prescribed in Article 2, item (xxii) of the Former Corporation Tax Act that a corporation acquired before the Item (iii) Effective Date with monies or materials delivered to it before the Item (iii) Effective Date by users prescribed in Article 45, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of the preceding Article (hereinafter referred to as "the Former Corporation Tax Act" in this paragraph) and that constitute facilities necessary for the business listed in item (iv) of that paragraph, and with regard to Fixed Assets prescribed in Article 2, item (xxii) of the Corporation Tax Act as amended by the provisions of the preceding Article (referred to as "the New Corporation Tax Act" in the following paragraph) that the corporation acquires on or after the Item (iii) Effective Date with those monies or materials and that constitute facilities necessary for the heat supply business prescribed in Article 49, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official **第二項** みなし熱供給事業者が営む指定旧供給区域熱供給を行う事業は新法人税法第四十五条第一項各号に掲げる事業と、熱供給を受ける者は同項に規定する受益者と、それぞれみなして、同条の規定を適用する。 suppl-4271-47/art-84/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84/par-2 The provisions of Article 45 of the New Corporation Tax Act apply by deeming the business of providing designated former supply area heat supply operated by a deemed heat supply business operator to be a business listed in any of the items of paragraph (1) of that Article, and a person receiving a heat supply to be a user prescribed in that paragraph, respectively. machine translation, not official --- ## Cites - suppl-4271-47/art-84/par-1: 次項 → 法人税法 附則第八十四条第二項 (Supplementary Provisions, Article 84, paragraph (2)), suppl-4271-47/art-84/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84/par-2 - suppl-4271-47/art-84/par-1: この項 → 法人税法 附則第八十四条第一項 (Supplementary Provisions, Article 84, paragraph (1)), suppl-4271-47/art-84/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1/par-1/item-3 - 法人税法 附則第八十四条第一項（法人税法の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84/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-20261008T111236-125, 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