# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4271-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4271-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-9 - 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. --- ## 附　則 平成二七年三月三一日法律第九号 suppl-4271-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4271-9/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1 **第一項** この法律は、平成二十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4271-9/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1 This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一及び二** 略 suppl-4271-9/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-1-to-2 Omitted machine translation, not official **三** 次に掲げる規定　平成二十七年十月一日 suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-3 the following provisions: October 1, 2015; machine translation, not official **イ** 第二条中法人税法第八十四条の改正規定及び同法別表第二の改正規定 suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-3/sub-1 the provisions in Article 2 amending Article 84 of the Corporation Tax Act and the provisions amending Appended Table 2 of that Act; machine translation, not official **四** 次に掲げる規定　平成二十八年一月一日 suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-4 the following provisions: January 1, 2016; machine translation, not official **イ** 略 suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法第六十七条第三項第五号の改正規定及び同法第八十一条の十三第二項第四号の改正規定並びに附則第二十八条及び第三十一条の規定 suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-4/sub-2 the provisions in Article 2 amending Article 67, paragraph (3), item (v) of the Corporation Tax Act and the provisions amending Article 81-13, paragraph (2), item (iv) of that Act, and the provisions of Articles 28 and 31 of the Supplementary Provisions; machine translation, not official **五** 次に掲げる規定　平成二十八年四月一日 suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-5 the following provisions: April 1, 2016; machine translation, not official **イ** 略 suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法の目次の改正規定、同法第十条の三第四項の改正規定、同法第二十三条の二の改正規定、同法第三十九条の二の改正規定、同法第六十九条第四項第七号の改正規定、同法第百四十二条の五第二項の改正規定、同法第三編第二章第一節第三款中第百四十二条の九を第百四十二条の十とし、同節第二款中第百四十二条の八の次に一条を加える改正規定、同法第百四十四条の二第四項第六号の改正規定、同法第百四十四条の三第二項の改正規定、同法第百四十四条の十三第十項の改正規定、同法第百四十九条の改正規定及び同法第百五十条の改正規定並びに附則第二十二条、第二十四条、第三十二条及び第三十三条の規定 suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-5/sub-2 the provisions of Article 2 amending the table of contents of the Corporation Tax Act, the provisions amending Article 10-3, paragraph (4) of that Act, the provisions amending Article 23-2 of that Act, the provisions amending Article 39-2 of that Act, the provisions amending Article 69, paragraph (4), item (vii) of that Act, the provisions amending Article 142-5, paragraph (2) of that Act, the provisions renumbering Article 142-9 as Article 142-10 in Part III, Chapter II, Section 1, Subsection 3 of that Act and adding one Article after Article 142-8 in Subsection 2 of that Section, the provisions amending Article 144-2, paragraph (4), item (vi) of that Act, the provisions amending Article 144-3, paragraph (2) of that Act, the provisions amending Article 144-13, paragraph (10) of that Act, the provisions amending Article 149 of that Act and the provisions amending Article 150 of that Act, and the provisions of Articles 22, 24, 32 and 33 of the Supplementary Provisions; machine translation, not official **六から八まで** 略 suppl-4271-9/art-1/par-1/item-6-to-8 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-6-to-8 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-6-to-8 Omitted machine translation, not official **八の二** 次に掲げる規定　平成三十年四月一日 suppl-4271-9/art-1/par-1/item-8-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-8-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-8-2 the following provisions: April 1, 2018; machine translation, not official **イ** 第二条中法人税法第五十七条第一項の改正規定（同項ただし書に係る部分を除く。）、同条第二項の改正規定、同条第三項の改正規定、同条第四項の改正規定、同条第六項の改正規定、同条第七項の改正規定、同条第八項の改正規定、同法第五十八条第一項の改正規定（同項ただし書に係る部分を除く。）、同条第二項の改正規定、同法第八十一条の九第一項の改正規定（同項第一号ロに係る部分を除く。）並びに同条第二項、第三項及び第五項の改正規定並びに附則第二十七条第一項、第三十条第一項及び第百二十条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定（「九年」を「十年」に改める部分に限る。）に限る。）の規定 suppl-4271-9/art-1/par-1/item-8-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-8-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-8-2/sub-1 the provisions of Article 2 amending Article 57, paragraph (1) of the Corporation Tax Act (excluding the part concerning the proviso to that paragraph), the provisions amending paragraph (2) of that Article, the provisions amending paragraph (3) of that Article, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (6) of that Article, the provisions amending paragraph (7) of that Article, the provisions amending paragraph (8) of that Article, the provisions amending Article 58, paragraph (1) of that Act (excluding the part concerning the proviso to that paragraph), the provisions amending paragraph (2) of that Article, the provisions amending Article 81-9, paragraph (1) of that Act (excluding the part concerning item (i), (b) of that paragraph) and the provisions amending paragraphs (2), (3) and (5) of that Article, and the provisions of Article 27, paragraph (1), Article 30, paragraph (1) and Article 120 (limited to the part concerning the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001) (limited to the part replacing "nine years" with "10 years")) of the Supplementary Provisions; machine translation, not official **九** 略 suppl-4271-9/art-1/par-1/item-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-9 Omitted machine translation, not official **十** 次に掲げる規定　不当景品類及び不当表示防止法の一部を改正する法律（平成二十六年法律第百十八号）の施行の日 suppl-4271-9/art-1/par-1/item-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-10 the following provisions: the date on which the Act Partially Amending the Act against Unjustifiable Premiums and Misleading Representations (Act No. 118 of 2014) comes into effect; machine translation, not official **イ** 略 suppl-4271-9/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-10/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法第五十五条第四項の改正規定及び附則第二十六条の規定 suppl-4271-9/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-10/sub-2 the provisions of Article 2 amending Article 55, paragraph (4) of the Corporation Tax Act and the provisions of Article 26 of the Supplementary Provisions; machine translation, not official ### 第二十一条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4271-9/art-21 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-21 **第一項** この附則に別段の定めがあるものを除き、第二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、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度の所得に対する法人税及び連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税及び連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。 suppl-4271-9/art-21/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-21/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax on consolidated income for a consolidated business year of a consolidated corporation beginning on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date and corporation tax on consolidated income for a consolidated business year of a consolidated corporation that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第二十二条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes to the Scope of Taxable Income, etc. caption: machine translation, not official suppl-4271-9/art-22 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-22 **第一項** 新法人税法第十条の三第四項の規定は、恒久的施設を有しない外国法人が平成二十八年四月一日以後に恒久的施設を有することとなる場合について適用する。 suppl-4271-9/art-22/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-22/par-1 The provisions of Article 10-3, paragraph (4) of the New Corporation Tax Act apply in the case where a foreign corporation that has no permanent establishment comes to have a permanent establishment on or after April 1, 2016. machine translation, not official ### 第二十三条（受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits caption: machine translation, not official suppl-4271-9/art-23 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-23 **第一項** 新法人税法第二十三条第一項（第二号に係る部分に限る。）の規定は、法人が施行日以後に受ける投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十七条の金銭の分配（以下この条及び附則第二十五条において「金銭の分配」という。）の額について適用し、法人が施行日前に受けた金銭の分配の額については、なお従前の例による。 suppl-4271-9/art-23/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-23/par-1 The provisions of Article 23, paragraph (1) of the New Corporation Tax Act (limited to the part concerning item (ii)) apply to the amount of a distribution of monies under Article 137 of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951) (referred to as "distribution of monies" in this Article and Article 25 of the Supplementary Provisions) that a corporation receives on or after the Effective Date, and with regard to the amount of a distribution of monies that a corporation received before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第二十四条（外国子会社から受ける配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends, etc. Received from Foreign Subsidiaries from Gross Profits caption: machine translation, not official suppl-4271-9/art-24 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-24 **第一項** 新法人税法第二十三条の二の規定は、内国法人が平成二十八年四月一日以後に開始する事業年度において同条第一項に規定する外国子会社から受ける同項に規定する剰余金の配当等の額について適用し、内国法人が同日前に開始した事業年度において第二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。）第二十三条の二第一項に規定する外国子会社から受けた同項に規定する剰余金の配当等の額については、なお従前の例による。 suppl-4271-9/art-24/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-24/par-1 The provisions of Article 23-2 of the New Corporation Tax Act apply to the amount of dividends of surplus, etc. prescribed in paragraph (1) of that Article that a domestic corporation receives from a foreign subsidiary prescribed in that paragraph in a business year beginning on or after April 1, 2016, and with regard to the amount of dividends of surplus, etc. prescribed in Article 23-2, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") that a domestic corporation received from a foreign subsidiary prescribed in that paragraph in a business year that began before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 内国法人の平成二十八年四月一日から平成三十年三月三十一日までの間に開始する各事業年度における新法人税法第二十三条の二の規定の適用については、同条第二項第一号及び第三項中「外国子会社から受ける剰余金の配当等の額」とあるのは、「外国子会社から受ける剰余金の配当等の額（平成二十八年四月一日において保有する当該外国子会社の株式又は出資（同日において外国子会社に該当する外国法人の株式又は出資に限る。）に係るものを除く。）」とする。 suppl-4271-9/art-24/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-24/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-24/par-2 With regard to the application of the provisions of Article 23-2 of the New Corporation Tax Act for each business year of a domestic corporation beginning during the period from April 1, 2016 to March 31, 2018, the phrase "the amount of dividends of surplus, etc. received from a foreign subsidiary" in paragraph (2), item (i) and paragraph (3) of that Article is deemed to be replaced with "the amount of dividends of surplus, etc. received from a foreign subsidiary (excluding those pertaining to shares or capital contributions of the foreign subsidiary held as of April 1, 2016 (limited to shares or capital contributions of a foreign corporation that falls under the category of foreign subsidiary as of that date))". machine translation, not official ### 第二十五条（配当等の額とみなす金額に関する経過措置） — Transitional Measures Concerning Amounts Deemed to Be the Amount of Dividends or Similar Income caption: machine translation, not official suppl-4271-9/art-25 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-25 **第一項** 新法人税法第二十四条第一項（第三号に係る部分に限る。）の規定は、法人が施行日以後に同項の法人の金銭の分配により交付を受ける金銭の額について適用し、法人が施行日前に旧法人税法第二十四条第一項の法人の金銭の分配により交付を受けた金銭の額については、なお従前の例による。 suppl-4271-9/art-25/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-25/par-1 The provisions of Article 24, paragraph (1) of the New Corporation Tax Act (limited to the part concerning item (iii)) apply to the amount of monies delivered to a corporation on or after the Effective Date through a distribution of monies by a corporation referred to in that paragraph, and with regard to the amount of monies delivered to a corporation before the Effective Date through a distribution of monies by a corporation referred to in Article 24, paragraph (1) of the Former Corporation Tax Act, the provisions then in force continue to govern. machine translation, not official ### 第二十六条（不正行為等に係る費用等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Expenses, etc. Pertaining to Wrongful Acts, etc. from Deductible Expenses caption: machine translation, not official suppl-4271-9/art-26 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-26 **第一項** 新法人税法第五十五条第四項（第六号に係る部分に限る。）の規定は、附則第一条第十号に定める日以後に行われた行為に係る同項第六号に掲げるものについて適用する。 suppl-4271-9/art-26/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-26/par-1 The provisions of Article 55, paragraph (4) of the New Corporation Tax Act (limited to the part concerning item (vi)) apply to those listed in item (vi) of that paragraph that pertain to acts committed on or after the date specified in Article 1, item (x) of the Supplementary Provisions. machine translation, not official ### 第二十七条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過措置） — Transitional Measures Concerning Carryover of Losses, etc. for Business Years in Which a Blue Return Was Filed caption: machine translation, not official suppl-4271-9/art-27 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-27 **第一項** 新法人税法第五十七条（第一項ただし書、第五項及び第十一項から第十四項までを除く。）及び第五十八条（第一項ただし書、第三項及び第六項から第九項までを除く。）の規定は、法人の平成三十年四月一日以後に開始する事業年度において生ずる欠損金額について適用し、法人の同日前に開始した事業年度において生じた欠損金額については、なお従前の例による。 suppl-4271-9/art-27/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-27/par-1 The provisions of Article 57 (excluding the proviso to paragraph (1), paragraph (5) and paragraphs (11) through (14)) and Article 58 (excluding the proviso to paragraph (1), paragraph (3) and paragraphs (6) through (9)) of the New Corporation Tax Act apply to a net operating loss incurred in a business year of a corporation beginning on or after April 1, 2018, and with regard to a net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 法人の施行日から平成三十年三月三十一日までの間に開始する事業年度の所得に係る新法人税法第五十七条第一項ただし書及び第十一項並びに第五十八条第一項ただし書及び第六項の規定の適用については、これらの規定中「百分の五十」とあるのは、当該法人の施行日から平成二十八年三月三十一日までの間に開始する事業年度については「百分の六十五」と、当該法人の同年四月一日から平成二十九年三月三十一日までの間に開始する事業年度については「百分の六十」と、当該法人の同年四月一日から平成三十年三月三十一日までの間に開始する事業年度については「百分の五十五」とする。 suppl-4271-9/art-27/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-27/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-27/par-2 With regard to the application of the provisions of the proviso to Article 57, paragraph (1) and paragraph (11) of that Article, and the proviso to Article 58, paragraph (1) and paragraph (6) of that Article, of the New Corporation Tax Act concerning income for a business year of a corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "50 percent" in those provisions is deemed to be replaced with "65 percent" for a business year of the corporation beginning during the period from the Effective Date to March 31, 2016, with "60 percent" for a business year of the corporation beginning during the period from April 1, 2016 to March 31, 2017, and with "55 percent" for a business year of the corporation beginning during the period from April 1, 2017 to March 31, 2018. machine translation, not official ### 第二十八条（特定同族会社の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for Specified Family Companies caption: machine translation, not official suppl-4271-9/art-28 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-28 **第一項** 旧法人税法第六十七条第一項に規定する特定同族会社が平成二十八年一月一日前に支払を受けるべき利子等（地方税法の一部を改正する法律（平成二十五年法律第三号）第二条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）第二十三条第一項第十四号に規定する利子等をいう。附則第三十一条において同じ。）に係る道府県民税（都民税を含む。）に係る旧法人税法第六十七条第三項第五号に規定する還付を受け又は充当される金額については、なお従前の例による。 suppl-4271-9/art-28/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-28/par-1 With regard to the amount refunded or subject to appropriation prescribed in Article 67, paragraph (3), item (v) of the Former Corporation Tax Act pertaining to prefectural inhabitants' tax (including Tokyo inhabitants' tax) pertaining to interest and similar income (meaning interest and similar income prescribed in Article 23, paragraph (1), item (xiv) of the Local Tax Act (Act No. 226 of 1950) prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013); the same applies in Article 31 of the Supplementary Provisions) that a specified family company prescribed in Article 67, paragraph (1) of the Former Corporation Tax Act is to receive payment of before January 1, 2016, the provisions then in force continue to govern. machine translation, not official ### 第二十九条（連結事業年度における受取配当等の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Dividends Received from Gross Profits in Consolidated Business Years caption: machine translation, not official suppl-4271-9/art-29 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-29 **第一項** 新法人税法第八十一条の四の規定は、連結親法人の連結親法人事業年度（新法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下同じ。）が施行日以後に開始する連結事業年度の連結所得に対する法人税について適用し、連結親法人の連結親法人事業年度が施行日前に開始した連結事業年度の連結所得に対する法人税については、なお従前の例による。 suppl-4271-9/art-29/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-29/par-1 The provisions of Article 81-4 of the New Corporation Tax Act apply to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter) begins on or after the Effective Date, and with regard to corporation tax on consolidated income for a consolidated business year for which the consolidated parent corporation business year of a consolidated parent corporation began before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第三十条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses caption: machine translation, not official suppl-4271-9/art-30 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-30 **第一項** 新法人税法第八十一条の九（第一項ただし書及び第八項から第十一項までを除く。）の規定は、連結法人の平成三十年四月一日以後に開始する連結事業年度において生ずる連結欠損金額について適用し、連結法人の同日前に開始した連結事業年度において生じた連結欠損金額については、なお従前の例による。 suppl-4271-9/art-30/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-30/par-1 The provisions of Article 81-9 of the New Corporation Tax Act (excluding the proviso to paragraph (1) and paragraphs (8) through (11)) apply to a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation beginning on or after April 1, 2018, and with regard to a consolidated net operating loss incurred in a consolidated business year of a consolidated corporation that began before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 連結親法人の施行日から平成三十年三月三十一日までの間に開始する連結事業年度の連結所得に係る新法人税法第八十一条の九第一項ただし書及び第八項の規定の適用については、同条第一項第一号ロ及び第八項中「百分の五十」とあるのは、当該連結親法人の施行日から平成二十八年三月三十一日までの間に開始する連結事業年度については「百分の六十五」と、当該連結親法人の同年四月一日から平成二十九年三月三十一日までの間に開始する連結事業年度については「百分の六十」と、当該連結親法人の同年四月一日から平成三十年三月三十一日までの間に開始する連結事業年度については「百分の五十五」とする。 suppl-4271-9/art-30/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-30/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-30/par-2 With regard to the application of the provisions of the proviso to Article 81-9, paragraph (1) and paragraph (8) of that Article of the New Corporation Tax Act concerning consolidated income for a consolidated business year of a consolidated parent corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "50 percent" in paragraph (1), item (i), (b) and paragraph (8) of that Article is deemed to be replaced with "65 percent" for a consolidated business year of the consolidated parent corporation beginning during the period from the Effective Date to March 31, 2016, with "60 percent" for a consolidated business year of the consolidated parent corporation beginning during the period from April 1, 2016 to March 31, 2017, and with "55 percent" for a consolidated business year of the consolidated parent corporation beginning during the period from April 1, 2017 to March 31, 2018. machine translation, not official ### 第三十一条（連結特定同族会社の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for Consolidated Specified Family Companies caption: machine translation, not official suppl-4271-9/art-31 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-31 **第一項** 旧法人税法第八十一条の十三第一項に規定する連結法人が平成二十八年一月一日前に支払を受けるべき利子等に係る道府県民税（都民税を含む。）に係る同条第二項第四号に規定する還付を受け又は充当される金額については、なお従前の例による。 suppl-4271-9/art-31/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-31/par-1 With regard to the amount refunded or subject to appropriation, prescribed in paragraph (2), item (iv) of Article 81-13 of the Former Corporation Tax Act, pertaining to prefectural inhabitants' tax (including Tokyo inhabitants' tax) pertaining to interest and similar income that a consolidated corporation prescribed in paragraph (1) of that Article is to receive payment of before January 1, 2016, the provisions then in force continue to govern. machine translation, not official ### 第三十二条（外国法人の恒久的施設帰属所得に係る所得の金額の計算等に関する経過措置） — Transitional Measures Concerning the Calculation, etc. of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment of a Foreign Corporation caption: machine translation, not official suppl-4271-9/art-32 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-32 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-32 **第一項** 新法人税法第百四十二条の五第二項、第百四十二条の九及び第百四十四条の三第二項の規定は、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する。 suppl-4271-9/art-32/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-32/par-1 The provisions of Article 142-5, paragraph (2), Article 142-9 and Article 144-3, paragraph (2) of the New Corporation Tax Act apply to corporation tax on income for a business year of a foreign corporation beginning on or after April 1, 2016. machine translation, not official ### 第三十三条（外国普通法人となった旨の届出等に関する経過措置） — Transitional Measures Concerning Notification of Having Become a Foreign Ordinary Corporation, etc. caption: machine translation, not official suppl-4271-9/art-33 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-33 **第一項** 新法人税法第百四十九条の規定は、平成二十八年四月一日以後に同条第一項又は第二項に規定する届出書を提出することとなる場合について適用し、同日前に旧法人税法第百四十九条第一項に規定する届出書を提出することとなった場合については、なお従前の例による。 suppl-4271-9/art-33/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-33/par-1 The provisions of Article 149 of the New Corporation Tax Act apply in the case where an application form prescribed in paragraph (1) or (2) of that Article is to be submitted on or after April 1, 2016, and with regard to the case where an application form prescribed in Article 149, paragraph (1) of the Former Corporation Tax Act was to be submitted before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第百五十条第三項及び第四項の規定は、平成二十八年四月一日以後に同条第三項又は第四項に規定する届出書を提出することとなる場合について適用し、同日前に旧法人税法第百五十条第三項に規定する届出書を提出することとなった場合については、なお従前の例による。 suppl-4271-9/art-33/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-33/par-2 The provisions of Article 150, paragraphs (3) and (4) of the New Corporation Tax Act apply in the case where an application form prescribed in paragraph (3) or (4) of that Article is to be submitted on or after April 1, 2016, and with regard to the case where an application form prescribed in Article 150, paragraph (3) of the Former Corporation Tax Act was to be submitted before that date, the provisions then in force continue to govern. machine translation, not official ### 第百十一条（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. for Building a Tax System That Responds to Changes in the Economic and Social Structure caption: machine translation, not official suppl-4271-9/art-111 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-111 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-111 **第一項** 法人の施行日前に開始した第十七条の規定による改正前の経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（以下この条において「旧改正法」という。）附則第十四条第二項に規定する各事業年度の所得に対する法人税及び連結親法人の施行日前に開始した旧改正法附則第二十二条第二項に規定する各連結事業年度の連結所得に対する法人税については、なお従前の例による。 suppl-4271-9/art-111/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-111/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-111/par-1 With regard to corporation tax on income for each business year prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. for Building a Tax System That Responds to Changes in the Economic and Social Structure prior to the amendment by the provisions of Article 17 (hereinafter referred to as the "Former Tax System Construction Amendment Act" in this Article) that began before the Effective Date for a corporation, and corporation tax on consolidated income for each consolidated business year prescribed in Article 22, paragraph (2) of the Supplementary Provisions of the Former Tax System Construction Amendment Act that began before the Effective Date for a consolidated parent corporation, the provisions then in force continue to govern. machine translation, not official ### 第百三十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4271-9/art-130 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-130 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-130 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4271-9/art-130/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-130/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4271-9/art-131 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-131 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-131 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4271-9/art-131/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-131/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-131/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4271-9/art-1/par-1/item-4/sub-2: 附則第二十八条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4271-9/art-28 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-28 - suppl-4271-9/art-1/par-1/item-4/sub-2: 第三十一条 → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4271-9/art-31 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-31 - suppl-4271-9/art-1/par-1/item-5/sub-2: 第二十四条 → 法人税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4271-9/art-24 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-24 - suppl-4271-9/art-1/par-1/item-5/sub-2: 第三十二条 → 法人税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4271-9/art-32 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-32 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-32 - suppl-4271-9/art-1/par-1/item-5/sub-2: 附則第二十二条 → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4271-9/art-22 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-22 - suppl-4271-9/art-1/par-1/item-5/sub-2: 第三十三条 → 法人税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4271-9/art-33 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-33 - suppl-4271-9/art-1/par-1/item-8-2/sub-1: 第三十条第一項 → 法人税法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-4271-9/art-30/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-30/par-1 - suppl-4271-9/art-1/par-1/item-8-2/sub-1: 附則第二十七条第一項 → 法人税法 附則第二十七条第一項 (Supplementary Provisions, Article 27, paragraph (1)), suppl-4271-9/art-27/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-27/par-1 - suppl-4271-9/art-1/par-1/item-10/sub-2: 附則第二十六条 → 法人税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4271-9/art-26 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-26 - suppl-4271-9/art-23/par-1: 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第百三十七条 → e-Gov law 326AC0100000198, 第百三十七条 (Article 137), art-137 — not held in this collection - suppl-4271-9/art-23/par-1: 附則第二十五条 → 法人税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4271-9/art-25 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-25 - suppl-4271-9/art-23/par-1: この条 → 法人税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4271-9/art-23 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-23 - suppl-4271-9/art-26/par-1: 附則第一条第十号 → 法人税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4271-9/art-1/par-1/item-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-10 - suppl-4271-9/art-28/par-1: 附則第三十一条 → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4271-9/art-31 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-31 - suppl-4271-9/art-111/par-1: この条 → 法人税法 附則第百十一条 (Supplementary Provisions, Article 111), suppl-4271-9/art-111 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-111 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-111 - suppl-4271-9/art-130/par-1: この条 → 法人税法 附則第百三十条 (Supplementary Provisions, Article 130), suppl-4271-9/art-130 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-130 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-130 - suppl-4271-9/art-130/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4271-9/art-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第四号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-4/sub-2 - 法人税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-5/sub-2 - 法人税法 附則第一条第一項第八号の二イ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-8-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-8-2/sub-1 - 法人税法 附則第一条第一項第十号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-10/sub-2 - 法人税法 附則第二十三条第一項（受取配当等の益金不算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-23/par-1 - 法人税法 附則第二十六条第一項（不正行為等に係る費用等の損金不算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-26/par-1 - 法人税法 附則第二十八条第一項（特定同族会社の特別税率に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-28/par-1 - 法人税法 附則第百十一条第一項（経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-111/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-111/par-1 - 法人税法 附則第百三十条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-130/par-1 - 法人税法 附則第二十条第七項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-20/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-7 - 法人税法 附則第二十条第十項（欠損金の繰越しに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-20/par-10 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-20/par-10 - 法人税法 附則第二十八条第二項（欠損金の通算に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-28/par-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-20261008T111236-123, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-124, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-125, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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