# 法人税法 / Corporation Tax Act — 第十三条 (Supplementary Provisions, Article 13)
- 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: 第十三条 (Supplementary Provisions, Article 13)（納税地等の異動の届出に関する経過措置） — address `suppl-4291-4/art-13`
- 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-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-13
- 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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### 第十三条（納税地等の異動の届出に関する経過措置） — Transitional Measures Concerning Notification of Change in the Place for Tax Payment, etc.
caption: machine translation, not official
suppl-4291-4/art-13 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-13
**第一項** 新法人税法第二十条第一項の規定は、法人（人格のない社団等を含む。以下同じ。）の施行日以後の法人税の納税地の異動について適用し、法人の施行日前の法人税の納税地の異動については、なお従前の例による。
suppl-4291-4/art-13/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-13/par-1
The provisions of Article 20, paragraph (1) of the New Corporation Tax Act apply to a change in the place for tax payment for corporation tax of a corporation (including an association or foundation without juridical personality; the same applies hereinafter) on or after the Effective Date, and with regard to a change in the place for tax payment for corporation tax of a corporation before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法人税法第二十条第二項の規定は、連結子法人の施行日以後の同項に規定する本店等所在地の異動について適用し、連結子法人の施行日前の旧法人税法第二十条第二項に規定する本店等所在地の異動については、なお従前の例による。
suppl-4291-4/art-13/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-13/par-2
The provisions of Article 20, paragraph (2) of the New Corporation Tax Act apply to a change in the location of the head office, etc. prescribed in that paragraph of a consolidated subsidiary corporation on or after the Effective Date, and with regard to a change in the location of the head office, etc. prescribed in Article 20, paragraph (2) of the Former Corporation Tax Act of a consolidated subsidiary corporation before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-4291-4/art-13/par-1: 新法人税法第二十条第一項 → 法人税法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/corporation-tax-act/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/art-20/par-1
- suppl-4291-4/art-13/par-2: 新法人税法第二十条第二項 → 法人税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3401-34/art-20/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-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-20261008T111236-128, 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