# 法人税法 / Corporation Tax Act — 第百十一条 (Supplementary Provisions, Article 111) - 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: 第百十一条 (Supplementary Provisions, Article 111)（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） — address `suppl-4271-9/art-111` - 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/art-111 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-111 - 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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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