# 法人税法 / Corporation Tax Act — 第二十二条 (Supplementary Provisions, Article 22)

- 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: 第二十二条 (Supplementary Provisions, Article 22)（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） — address `suppl-4271-9/art-22`
- 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-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-22
- 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.

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### 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.
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

## 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

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## 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-20261008T111236-124, 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