# 法人税法 / Corporation Tax Act — 第三十三条 (Supplementary Provisions, Article 33) - 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: 第三十三条 (Supplementary Provisions, Article 33)（外国普通法人となった旨の届出等に関する経過措置） — address `suppl-4271-9/art-33` - 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-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-33 - 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 ## 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 --- ## 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