# 法人税法 / Corporation Tax Act — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（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-4291-4/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-12 - 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. caption: machine translation, not official suppl-4291-4/art-12 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-12 **第一項** 新法人税法第十条の三第一項及び第二項の規定は、施行日後に公益法人等に該当することとなる同条第一項に規定する特定普通法人等について適用し、施行日以前に公益法人等に該当することとなった旧法人税法第十条の三第一項に規定する特定普通法人については、なお従前の例による。 suppl-4291-4/art-12/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-12/par-1 The provisions of Article 10-3, paragraphs (1) and (2) of the New Corporation Tax Act apply to a specified ordinary corporation, etc. prescribed in paragraph (1) of that Article that comes to fall under the category of public interest corporation, etc. after the Effective Date, and with regard to a specified ordinary corporation prescribed in Article 10-3, paragraph (1) of the Former Corporation Tax Act that came to fall under the category of public interest corporation, etc. on or before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4291-4/art-12/par-1: 第二項 → 法人税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/corporation-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/art-10/par-2 - suppl-4291-4/art-12/par-1: 新法人税法第十条の三第一項 → 法人税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/corporation-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-10/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-20261008T111236-128, 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