# 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)（分割型分割等の定義に関する経過措置） — address `suppl-4281-15/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-4281-15/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4281-15/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. --- ### 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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08