# 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-4281-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4281-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4281-15 - 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 平成二八年三月三一日法律第一五号 suppl-4281-15 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4281-15/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1 **第一項** この法律は、平成二十八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-4281-15/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1 This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一から四まで** 略 suppl-4281-15/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-1-to-4 Omitted machine translation, not official **五** 次に掲げる規定　公布の日から起算して一年を超えない範囲内において政令で定める日 suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-5 the following provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation; machine translation, not official **イ** 第二条中法人税法第百四十四条の六第二項ただし書の改正規定、同法第百四十九条第一項ただし書の改正規定及び同条第二項の改正規定 suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-5/sub-1 the provisions of Article 2 amending the proviso to Article 144-6, paragraph (2) of the Corporation Tax Act, the provisions amending the proviso to Article 149, paragraph (1) of that Act and the provisions amending paragraph (2) of that Article; machine translation, not official **六から七の二まで** 略 suppl-4281-15/art-1/par-1/item-6-to-7-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1/par-1/item-6-to-7-2 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-6-to-7-2 Omitted machine translation, not official **七の三** 次に掲げる規定　令和元年十月一日 suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-7-3 the following provisions: October 1, 2019; machine translation, not official **イ** 第二条中法人税法第百四十二条の二第一項第四号の改正規定及び附則第二十八条の規定 suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-7-3/sub-1 the provisions of Article 2 amending Article 142-2, paragraph (1), item (iv) of the Corporation Tax Act and the provisions of Article 28 of the Supplementary Provisions; machine translation, not official **八から九の二まで** 略 suppl-4281-15/art-1/par-1/item-8-to-9-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1/par-1/item-8-to-9-2 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-8-to-9-2 Omitted machine translation, not official **十** 次に掲げる規定　医療法の一部を改正する法律（平成二十七年法律第七十四号）附則第一条第二号に掲げる規定の施行の日 suppl-4281-15/art-1/par-1/item-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-10 the following provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act (Act No. 74 of 2015) come into effect; machine translation, not official **イ** 第二条中法人税法第六十四条の四第三項の改正規定及び同法別表第二医療法人（医療法（昭和二十三年法律第二百五号）第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）の項の改正規定 suppl-4281-15/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-10/sub-1 the provisions of Article 2 amending Article 64-4, paragraph (3) of the Corporation Tax Act and the provisions amending the row for medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948)) in Appended Table 2 of that Act; 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-4281-15/art-21 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/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-4281-15/art-21/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/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（分割型分割等の定義に関する経過措置） — Transitional Measures Concerning the Definition of Company Split by Split-Off, etc. caption: machine translation, not official suppl-4281-15/art-22 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-22 **第一項** 新法人税法第二条第十二号の九の規定は、施行日以後に行われる分割について適用し、施行日前に行われた分割については、なお従前の例による。 suppl-4281-15/art-22/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-22/par-1 The provisions of Article 2, item (xii)-9 of the New Corporation Tax Act apply to a company split carried out on or after the Effective Date, and with regard to a company split carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第二条第十二号の十四の規定は、施行日以後に行われる現物出資（当該現物出資が当該現物出資に係る被現物出資法人の施行日前に開始し、かつ、施行日以後に終了する事業年度の施行日から当該事業年度終了の日までの間に行われるものである場合の当該現物出資（以下この項において「経過措置対象現物出資」という。）を除く。）について適用し、施行日前に行われた現物出資（経過措置対象現物出資を含む。）については、なお従前の例による。 suppl-4281-15/art-22/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-22/par-2 The provisions of Article 2, item (xii)-14 of the New Corporation Tax Act apply to a contribution in kind carried out on or after the Effective Date (excluding a contribution in kind that is carried out during the period from the Effective Date to the last day of a business year of the corporation receiving a capital contribution in kind pertaining to that contribution in kind that began before the Effective Date and ends on or after the Effective Date (referred to as a "contribution in kind subject to the transitional measures" in this paragraph)), and with regard to a contribution in kind carried out before the Effective Date (including a contribution in kind subject to the transitional measures), the provisions then in force continue to govern. machine translation, not official ### 第二十三条（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-4281-15/art-23 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-23 **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施行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-4281-15/art-23/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-23/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 the Effective Date. machine translation, not official ### 第二十四条（譲渡制限付株式を対価とする費用の帰属事業年度の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Business Year for Vesting Expenses in Exchange for Restricted Shares caption: machine translation, not official suppl-4281-15/art-24 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-24 **第一項** 新法人税法第五十四条の規定は、法人が施行日以後にその交付に係る決議（当該決議が行われない場合には、その交付）をする同条第一項に規定する特定譲渡制限付株式及び承継譲渡制限付株式について適用する。 suppl-4281-15/art-24/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-24/par-1 The provisions of Article 54 of the New Corporation Tax Act apply to specified restricted shares and succeeding restricted shares prescribed in paragraph (1) of that Article for which a corporation adopts a resolution on their delivery (or, if no such resolution is adopted, makes their delivery) on or after the Effective Date. machine translation, not official ### 第二十五条（合併及び分割による資産等の時価による譲渡に関する経過措置） — Transitional Measures Concerning Transfer of Assets, etc. at Fair Value as a Result of Merger and Company Split caption: machine translation, not official suppl-4281-15/art-25 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-25 **第一項** 新法人税法第六十二条第一項の規定は、法人が施行日以後に行う分割について適用し、法人が施行日前に行った分割については、なお従前の例による。 suppl-4281-15/art-25/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-25/par-1 The provisions of Article 62, paragraph (1) of the New Corporation Tax Act apply to a company split that a corporation carries out on or after the Effective Date, and with regard to a company split that a corporation carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第二十六条（内国法人に係る各事業年度の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year of a Domestic Corporation caption: machine translation, not official suppl-4281-15/art-26 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-26 **第一項** 内国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その他法人税に関する法令の規定の適用については、新法人税法第六十六条第一項中「百分の二十三・二」とあるのは、「百分の二十三・四」とする。 suppl-4281-15/art-26/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-26/par-1 With regard to the application of the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax concerning income for a business year of a domestic corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "23.2 percent" in Article 66, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "23.4 percent". machine translation, not official ### 第二十七条（連結法人に係る各連結事業年度の連結所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Consolidated Income for Each Consolidated Business Year of a Consolidated Corporation caption: machine translation, not official suppl-4281-15/art-27 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-27 **第一項** 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その他法人税に関する法令及び地方法人税法の規定の適用については、新法人税法第八十一条の十二第一項中「百分の二十三・二」とあるのは、「百分の二十三・四」とする。 suppl-4281-15/art-27/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-27/par-1 With regard to the application of the provisions of the New Corporation Tax Act, other laws and regulations concerning corporation tax and the Local 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 "23.2 percent" in Article 81-12, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "23.4 percent". machine translation, not official ### 第二十八条（還付金の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Refunds from Gross Profits caption: machine translation, not official suppl-4281-15/art-28 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-28 **第一項** 新法人税法第百四十二条の二第一項の規定は、外国法人の令和元年十月一日以後に開始する新法人税法第百四十四条の十三第一項第一号に規定する還付所得事業年度に係る新法人税法第百四十二条の二第一項第四号に規定する還付金の額について適用し、外国法人の同日前に開始した第二条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）第百四十四条の十三第一項第一号に規定する還付所得事業年度に係る旧法人税法第百四十二条の二第一項第四号に規定する還付金の額については、なお従前の例による。 suppl-4281-15/art-28/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-28/par-1 The provisions of Article 142-2, paragraph (1) of the New Corporation Tax Act apply to the amount of a refund prescribed in Article 142-2, paragraph (1), item (iv) of the New Corporation Tax Act pertaining to a business year with refunds prescribed in Article 144-13, paragraph (1), item (i) of the New Corporation Tax Act of a foreign corporation that begins on or after October 1, 2019, and with regard to the amount of a refund pertaining to a business year with refunds, prescribed in Article 144-13, paragraph (1), item (i) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act" in this Article), of a foreign corporation that began before that date, which amount is prescribed in Article 142-2, paragraph (1), item (iv) of the Former Corporation Tax Act, the provisions then in force continue to govern. machine translation, not official ### 第二十九条（外国法人に係る各事業年度の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Corporation Tax on Income for Each Business Year of a Foreign Corporation caption: machine translation, not official suppl-4281-15/art-29 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-29 **第一項** 外国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その他法人税に関する法令の規定の適用については、新法人税法第百四十三条第一項中「百分の二十三・二」とあるのは、「百分の二十三・四」とする。 suppl-4281-15/art-29/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-29/par-1 With regard to the application of the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax concerning income for a business year of a foreign corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "23.2 percent" in Article 143, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "23.4 percent". machine translation, not official ### 第百六十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4281-15/art-168 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-168 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-168 **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-4281-15/art-168/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-168/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 ### 第百六十九条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4281-15/art-169 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-169 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-169 **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-4281-15/art-169/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-169/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-169/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-4281-15/art-1/par-1/item-7-3/sub-1: 附則第二十八条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4281-15/art-28 — https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-28 - suppl-4281-15/art-1/par-1/item-10/sub-1: 医療法（昭和二十三年法律第二百五号）第四十二条の二第一項 → e-Gov law 323AC0000000205, 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — not held in this collection - suppl-4281-15/art-22/par-2: この項 → 法人税法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4281-15/art-22/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-22/par-2 - suppl-4281-15/art-28/par-1: この条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4281-15/art-28 — https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-28 - suppl-4281-15/art-168/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4281-15/art-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1 - suppl-4281-15/art-168/par-1: この条 → 法人税法 附則第百六十八条 (Supplementary Provisions, Article 168), suppl-4281-15/art-168 — https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-168 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-168 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第七号の三イ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-7-3/sub-1 - 法人税法 附則第二十二条第二項（分割型分割等の定義に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-22/par-2 - 法人税法 附則第二十八条第一項（還付金の益金不算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-28/par-1 - 法人税法 附則第百六十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-168/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-20261008T111236-126, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-127, 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