# 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-4301-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4301-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7
- 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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## 附 則 平成三〇年三月三一日法律第七号
suppl-4301-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4301-7/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1
**第一項** この法律は、平成三十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-4301-7/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一から三まで** 略
suppl-4301-7/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-1-to-3
Omitted
machine translation, not official
**四** 次に掲げる規定 平成三十一年一月一日
suppl-4301-7/art-1/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-4
the following provisions: January 1, 2019;
machine translation, not official
**イ** 略
suppl-4301-7/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ロ** 第二条中法人税法第二条第十二号の十九の改正規定、同法第六十九条の改正規定、同法第百三十九条の改正規定、同法第百四十四条の二第五項の改正規定、同法第百四十四条の六第一項ただし書の改正規定及び同法第百四十九条第一項ただし書の改正規定並びに附則第二十一条、第二十九条及び第三十八条の規定
suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-4/sub-2
the provisions amending Article 2, item (xii)-19, Article 69, Article 139, Article 144-2, paragraph (5), the proviso to Article 144-6, paragraph (1) and the proviso to Article 149, paragraph (1) of the Corporation Tax Act in Article 2, and the provisions of Articles 21, 29 and 38 of the Supplementary Provisions;
machine translation, not official
**五** 次に掲げる規定 平成三十一年四月一日
suppl-4301-7/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-5
the following provisions: April 1, 2019;
machine translation, not official
**イ** 第二条中法人税法第四条の三第十二項の改正規定
suppl-4301-7/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-5/sub-1
the provisions amending Article 4-3, paragraph (12) of the Corporation Tax Act in Article 2;
machine translation, not official
**六** 次に掲げる規定 令和二年一月一日
suppl-4301-7/art-1/par-1/item-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-6
the following provisions: January 1, 2020;
machine translation, not official
**イ** 略
suppl-4301-7/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ロ** 第二条中法人税法の目次の改正規定（「第四十一条」を「第四十一条の二」に改める部分、「・第八十一条の八」を「―第八十一条の八の二」に改める部分及び「第百四十四条の二」を「第百四十四条の二の三」に改める部分に限る。）、同法第二編第一章第一節第四款第五目中第四十一条の次に一条を加える改正規定、同法第六十七条第三項の改正規定、同法第六十八条第一項の改正規定、同法第六十九条の次に一条を加える改正規定、同法第七十条の二の改正規定、同法第七十二条第三項の改正規定（「。）中」の下に「「確定した決算」とあるのは「決算」と、」を加え、「、「確定した決算」とあるのは「決算」と」を削る部分を除く。）、同法第八十条第一項の改正規定、同法第八十一条の三第一項の改正規定、同編第一章の二第一節第三款第五目中第八十一条の八の次に一条を加える改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十四第一項の改正規定、同法第八十一条の十五の次に一条を加える改正規定、同法第八十一条の十七の改正規定、同法第八十一条の十八第一項の改正規定、同法第八十一条の二十第三項の改正規定、同法第八十一条の三十一第一項の改正規定、同法第百四十二条第二項の改正規定、同法第百四十二条の六の次に一条を加える改正規定、同法第百四十四条の改正規定、同法第百四十四条の二第一項の改正規定、同法第三編第二章第二節中同条の次に二条を加える改正規定及び同法第百四十四条の四第四項第一号の改正規定並びに附則第二十三条、第三十条、第三十四条、第三十五条、第三十九条及び第四十条の規定
suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-6/sub-2
the provisions amending the table of contents of the Corporation Tax Act in Article 2 (limited to the part replacing "Article 41" with "Article 41-2", the part replacing "and 81-8" with "to 81-8-2" and the part replacing "Article 144-2" with "Article 144-2-3"), the provisions adding one Article after Article 41 in Part II, Chapter I, Section 1, Subsection 4, Division 5 of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 68, paragraph (1) of that Act, the provisions adding one Article after Article 69 of that Act, the provisions amending Article 70-2 of that Act, the provisions amending Article 72, paragraph (3) of that Act (excluding the part adding "the phrase 'final settlement of accounts' is deemed to be replaced with 'settlement of accounts'," after ".) in" and deleting ", the phrase 'final settlement of accounts' is deemed to be replaced with 'settlement of accounts'"), the provisions amending Article 80, paragraph (1) of that Act, the provisions amending Article 81-3, paragraph (1) of that Act, the provisions adding one Article after Article 81-8 in Chapter I-2, Section 1, Subsection 3, Division 5 of that Part, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-14, paragraph (1) of that Act, the provisions adding one Article after Article 81-15 of that Act, the provisions amending Article 81-17 of that Act, the provisions amending Article 81-18, paragraph (1) of that Act, the provisions amending Article 81-20, paragraph (3) of that Act, the provisions amending Article 81-31, paragraph (1) of that Act, the provisions amending Article 142, paragraph (2) of that Act, the provisions adding one Article after Article 142-6 of that Act, the provisions amending Article 144 of that Act, the provisions amending Article 144-2, paragraph (1) of that Act, the provisions adding two Articles after that Article in Part III, Chapter II, Section 2 of that Act and the provisions amending Article 144-4, paragraph (4), item (i) of that Act, and the provisions of Articles 23, 30, 34, 35, 39 and 40 of the Supplementary Provisions;
machine translation, not official
**七** 次に掲げる規定 令和二年四月一日
suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-7
the following provisions: April 1, 2020;
machine translation, not official
**イ** 第二条中法人税法の目次の改正規定（「第一目 受取配当等（第二十三条―第二十四条）」を「／第一目 収益の額（第二十二条の二）／第一目の二 受取配当等（第二十三条―第二十四条）／」に、「第四十一条」を「第四十一条の二」に、「引当金」を「貸倒引当金」に改める部分、「・第八十一条の八」を「―第八十一条の八の二」に改める部分及び「第百四十四条の二」を「第百四十四条の二の三」に改める部分を除く。）、同法第三条の改正規定、同法第二編第一章第三節第二款の次に一款を加える改正規定、同編第一章の二第三節第二款の次に一款を加える改正規定及び同法第八十一条の二十五（見出しを含む。）の改正規定並びに附則第三十一条、第三十六条及び第三十七条の規定
suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-7/sub-1
the provisions amending the table of contents of the Corporation Tax Act in Article 2 (excluding the part replacing "Division 1 Dividends Received, etc. (Articles 23 to 24)" with "/Division 1 Amount of Proceeds (Article 22-2)/Division 1-2 Dividends Received, etc. (Articles 23 to 24)/", "Article 41" with "Article 41-2" and "Reserves" with "Bad Debt Reserves", the part replacing "and 81-8" with "to 81-8-2" and the part replacing "Article 144-2" with "Article 144-2-3"), the provisions amending Article 3 of that Act, the provisions adding one Subsection after Part II, Chapter I, Section 3, Subsection 2 of that Act, the provisions adding one Subsection after Chapter I-2, Section 3, Subsection 2 of that Part and the provisions amending Article 81-25 of that Act (including its caption), and the provisions of Articles 31, 36 and 37 of the Supplementary Provisions;
machine translation, not official
**八及び九** 略
suppl-4301-7/art-1/par-1/item-8-to-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-8-to-9 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-8-to-9
Omitted
machine translation, not official
**十** 次に掲げる規定 農業経営基盤強化促進法等の一部を改正する法律（平成三十年法律第二十三号）の施行の日
suppl-4301-7/art-1/par-1/item-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 23 of 2018) comes into effect;
machine translation, not official
**イ** 略
suppl-4301-7/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-10/sub-1
Omitted
machine translation, not official
**ロ** 第二条中法人税法第五十条第一項第一号の改正規定及び附則第二十四条の規定
suppl-4301-7/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-10/sub-2
the provisions amending Article 50, paragraph (1), item (i) of the Corporation Tax Act in Article 2, and the provisions of Article 24 of the Supplementary Provisions;
machine translation, not official
**十一** 略
suppl-4301-7/art-1/par-1/item-11 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-11
Omitted
machine translation, not official
**十二** 次に掲げる規定 地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第四号に掲げる規定の施行の日
suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-12
the following provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) come into effect.
machine translation, not official
**イ** 略
suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-12/sub-1
Omitted
machine translation, not official
**ロ** 第二条中法人税法別表第一の改正規定
suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-12/sub-2
the provisions amending Appended Table 1 of the Corporation Tax Act in Article 2.
machine translation, not official
### 第十九条（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-4301-7/art-19 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-19
**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（人格のない社団等を含む。以下同じ。）の施行日以後に終了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終了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、法人の施行日前に終了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終了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-4301-7/art-19/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-19/par-1
Unless otherwise provided for 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 business years of corporations (including associations or foundations without juridical personality; the same applies hereinafter) that end on or after the Effective Date and to corporation tax on consolidated income for consolidated business years of consolidated corporations that end on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that ended before the Effective Date and corporation tax on consolidated income for consolidated business years of consolidated corporations that ended before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第二十条（適格合併等の定義に関する経過措置） — Transitional Measures Concerning the Definitions of Qualified Merger, etc.
caption: machine translation, not official
suppl-4301-7/art-20 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-20
**第一項** 新法人税法第二条第十二号の八、第十二号の十一、第十二号の十四及び第十二号の十六から第十二号の十八までの規定は、施行日以後に行われる合併、分割、現物出資、株式交換等及び株式移転について適用し、施行日前に行われた合併、分割、現物出資、株式交換等及び株式移転については、なお従前の例による。
suppl-4301-7/art-20/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-20/par-1
The provisions of Article 2, items (xii)-8, (xii)-11, (xii)-14 and (xii)-16 through (xii)-18 of the New Corporation Tax Act apply to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers carried out on or after the Effective Date, and with regard to mergers, company splits, contributions in kind, share exchanges, etc. and share transfers carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第二十一条（外国法人に係る恒久的施設の定義に関する経過措置） — Transitional Measures Concerning the Definition of Permanent Establishment Pertaining to Foreign Corporations
caption: machine translation, not official
suppl-4301-7/art-21 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21
**第一項** 新法人税法第二条第十二号の十九の規定は、外国法人の平成三十一年一月一日以後に開始する事業年度の所得に対する法人税について適用し、外国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
suppl-4301-7/art-21/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-1
The provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply to corporation tax on income for business years of foreign corporations that begin on or after January 1, 2019, and with regard to corporation tax on income for business years of foreign corporations that began before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 前項の規定により新法人税法第二条第十二号の十九の規定の適用がある場合における旧恒久的施設を有していた外国法人（平成三十年十二月三十一日において第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第二条第十二号の十九に規定する恒久的施設（以下この項において「旧恒久的施設」という。）を有していた外国法人であって、新法人税法第二条第十二号の十九に規定する恒久的施設（以下この項及び次項において「新恒久的施設」という。）に該当するものを有していなかったものをいう。）又は旧恒久的施設を有していなかった外国法人（同日において旧恒久的施設を有していなかった外国法人であって、新恒久的施設に該当するものを有していたものをいう。次項において同じ。）に係る法人税法、地方法人税法及び租税特別措置法の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
法人税法第十条の三第三項 恒久的施設を有する外国法人 旧恒久的施設を有していた外国法人（所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置）に規定する旧恒久的施設を有していた外国法人をいう。以下同じ。）
当該 当該旧恒久的施設を有していた
なる日 なる日の前日
法人税法第十条の三第四項 有しない外国法人 有しない外国法人（旧恒久的施設を有していなかつた外国法人（改正法附則第二十一条第二項に規定する旧恒久的施設を有していなかつた外国法人をいう。以下同じ。）を含む。以下この項において同じ。）
おいて恒久的施設 おいて改正法第二条の規定による改正前の法人税法第二条第十二号の十九（定義）に規定する恒久的施設（以下「旧恒久的施設」という。）
当該外国法人 当該恒久的施設を有しない外国法人
法人税法第十四条第一項第二十三号 恒久的施設を有しない 旧恒久的施設を有していなかつた
法人税法第十四条第一項第二十四号 恒久的施設を有する 旧恒久的施設を有していた
なつた日まで なつた日の前日まで
の翌日から から
法人税法第百四十二条の八第一項 恒久的施設を有する 旧恒久的施設を有していた
恒久的施設の 旧恒久的施設の
日の 日の前日の
恒久的施設に 旧恒久的施設に
、当該 、当該旧恒久的施設を有していた
法人税法第百四十四条の三第一項 恒久的施設を有する外国法人である 旧恒久的施設を有していた外国法人である
（恒久的施設 （旧恒久的施設
法人税法第百四十四条の六第一項 恒久的施設を有する 旧恒久的施設を有していた
（当該 （当該旧恒久的施設を有していた
法人税法第百四十四条の七及び第百四十四条の八 恒久的施設を有する 旧恒久的施設を有していた
法人税法第百四十九条第一項 恒久的施設を有しない外国法人である普通法人が恒久的施設 旧恒久的施設を有していなかつた外国法人である普通法人が恒久的施設
地方法人税法第十九条第三項 恒久的施設を有する外国法人 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十一条第二項に規定する旧恒久的施設を有していた外国法人
租税特別措置法第六十八条の三の四第三項 恒久的施設を有する外国法人 所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第二十一条第二項に規定する旧恒久的施設を有していた外国法人
当該 当該旧恒久的施設を有していた
なる日 なる日の前日
租税特別措置法第六十八条の三の四第四項 有しない外国法人 有しない外国法人（改正法附則第二十一条第二項に規定する旧恒久的施設を有していなかつた外国法人を含む。以下この項において同じ。）
おいて おいて改正法第二条の規定による改正前の法人税法第二条第十二号の十九に規定する
当該 当該恒久的施設を有しない
suppl-4301-7/art-21/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-2
With regard to the application of the provisions of the Corporation Tax Act, the Local Corporation Tax Act and the Act on Special Measures Concerning Taxation to a foreign corporation that had a former permanent establishment (meaning a foreign corporation that had, as of December 31, 2018, a permanent establishment prescribed in Article 2, item (xii)-19 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") (hereinafter referred to as a "former permanent establishment" in this paragraph) and that did not have anything that falls under a permanent establishment prescribed in Article 2, item (xii)-19 of the New Corporation Tax Act (hereinafter referred to as a "new permanent establishment" in this paragraph and the following paragraph)) or to a foreign corporation that had no former permanent establishment (meaning a foreign corporation that did not have a former permanent establishment as of that date and that had anything that falls under a new permanent establishment; the same applies in the following paragraph) in the case where the provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply pursuant to the provisions of the preceding paragraph, the terms set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table.
Article 10-3, paragraph (3) of the Corporation Tax Act foreign corporation that has a permanent establishment foreign corporation that had a former permanent establishment (meaning a foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning the Definition of Permanent Establishment Pertaining to Foreign Corporations) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Amending Act"); the same applies hereinafter)
that foreign corporation that foreign corporation that had a former permanent establishment
the day on which it comes to have no permanent establishment the day preceding the day on which it comes to have no permanent establishment
Article 10-3, paragraph (4) of the Corporation Tax Act foreign corporation that has no permanent establishment foreign corporation that has no permanent establishment (including a foreign corporation that had no former permanent establishment (meaning a foreign corporation that had no former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter); the same applies hereinafter in this paragraph)
had a permanent establishment in had a permanent establishment prescribed in Article 2, item (xii)-19 (Definitions) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Amending Act (hereinafter referred to as a "former permanent establishment") in
that foreign corporation that foreign corporation that has no permanent establishment
Article 14, paragraph (1), item (xxiii) of the Corporation Tax Act that has no permanent establishment that had no former permanent establishment
Article 14, paragraph (1), item (xxiv) of the Corporation Tax Act that has a permanent establishment that had a former permanent establishment
until the day on which it came to until the day preceding the day on which it came to
from the day following the day from the day
Article 142-8, paragraph (1) of the Corporation Tax Act that has a permanent establishment that had a former permanent establishment
of the permanent establishment of the former permanent establishment
of the day of the day preceding the day
to the permanent establishment to the former permanent establishment
, that foreign corporation , that foreign corporation that had a former permanent establishment
Article 144-3, paragraph (1) of the Corporation Tax Act is a foreign corporation that has a permanent establishment is a foreign corporation that had a former permanent establishment
(permanent establishment (former permanent establishment
Article 144-6, paragraph (1) of the Corporation Tax Act that has a permanent establishment that had a former permanent establishment
(that foreign corporation (that foreign corporation that had a former permanent establishment
Articles 144-7 and 144-8 of the Corporation Tax Act that has a permanent establishment that had a former permanent establishment
Article 149, paragraph (1) of the Corporation Tax Act an ordinary corporation that is a foreign corporation that has no permanent establishment comes to have a permanent establishment an ordinary corporation that is a foreign corporation that had no former permanent establishment comes to have a permanent establishment
Article 19, paragraph (3) of the Local Corporation Tax Act foreign corporation that has a permanent establishment foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)
Article 68-3-4, paragraph (3) of the Act on Special Measures Concerning Taxation foreign corporation that has a permanent establishment foreign corporation that had a former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Amending Act")
that foreign corporation that foreign corporation that had a former permanent establishment
the day on which it comes to have no permanent establishment the day preceding the day on which it comes to have no permanent establishment
Article 68-3-4, paragraph (4) of the Act on Special Measures Concerning Taxation foreign corporation that has no permanent establishment foreign corporation that has no permanent establishment (including a foreign corporation that had no former permanent establishment prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph)
had a permanent establishment in had a permanent establishment prescribed in Article 2, item (xii)-19 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Amending Act in
that foreign corporation that foreign corporation that has no permanent establishment
machine translation, not official
**第三項** 第一項の規定により新法人税法第二条第十二号の十九の規定の適用がある場合において、旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなったときにおける当該旧恒久的施設を有していなかった外国法人の同日前に発行した割引債（租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債をいう。以下この項において同じ。）の償還差益（租税特別措置法第六十七条の十七第四項に規定する償還差益をいう。以下この項において同じ。）のうち、当該新恒久的施設を通じて行う事業に係るものとして政令で定めるものについては、租税特別措置法第六十七条の十七第四項の規定により法人税法第百三十八条第一項第二号に掲げる国内源泉所得とみなされる割引債の償還差益に該当しないものとみなして、同法その他法人税に関する法令の規定を適用する。
suppl-4301-7/art-21/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-3
In the case where the provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply pursuant to the provisions of paragraph (1), when a foreign corporation that had no former permanent establishment has come to have a new permanent establishment on January 1, 2019, with regard to the portion of the redemption gains (meaning redemption gains prescribed in Article 67-17, paragraph (4) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) on discount bonds (meaning discount bonds prescribed in Article 41-12-2, paragraph (6), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) issued before that date by that foreign corporation that had no former permanent establishment which is specified by Cabinet Order as pertaining to the business conducted through that new permanent establishment, the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax apply by deeming that portion not to fall under the redemption gains on discount bonds that are deemed to be domestic source income listed in Article 138, paragraph (1), item (ii) of the Corporation Tax Act pursuant to the provisions of Article 67-17, paragraph (4) of the Act on Special Measures Concerning Taxation.
machine translation, not official
**第四項** 前二項に定めるもののほか、第一項の規定により新法人税法第二条第十二号の十九の規定の適用がある場合における法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
suppl-4301-7/art-21/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-4
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax in the case where the provisions of Article 2, item (xii)-19 of the New Corporation Tax Act apply pursuant to the provisions of paragraph (1) are specified by Cabinet Order.
machine translation, not official
### 第二十二条（配当等の額とみなす金額に関する経過措置） — Transitional Measures Concerning Amounts Deemed to Be the Amount of Dividends or Similar Income
caption: machine translation, not official
suppl-4301-7/art-22 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-22
**第一項** 新法人税法第二十四条第三項の規定は、施行日以後に行われる合併及び分割型分割について適用する。
suppl-4301-7/art-22/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-22/par-1
The provisions of Article 24, paragraph (3) of the New Corporation Tax Act apply to mergers and company splits by split-off carried out on or after the Effective Date.
machine translation, not official
### 第二十三条（分配時調整外国税相当額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of the Amount Equivalent to the Foreign Tax Adjusted at Distribution from Deductible Expenses
caption: machine translation, not official
suppl-4301-7/art-23 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-23
**第一項** 新法人税法第四十一条の二の規定は、内国法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る所得税の額に係る新法人税法第六十九条の二第一項に規定する分配時調整外国税相当額について適用する。
suppl-4301-7/art-23/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-23/par-1
The provisions of Article 41-2 of the New Corporation Tax Act apply to the amount equivalent to the foreign tax adjusted at distribution prescribed in Article 69-2, paragraph (1) of the New Corporation Tax Act that pertains to the amount of income tax on distributions of proceeds from group investment trusts that a domestic corporation receives on or after January 1, 2020.
machine translation, not official
### 第二十四条（交換により取得した資産の圧縮額の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Assets Acquired through Exchange
caption: machine translation, not official
suppl-4301-7/art-24 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-24
**第一項** 新法人税法第五十条第一項の規定は、法人が附則第一条第十号に定める日以後に行う同項の交換について適用し、法人が同日前に行った旧法人税法第五十条第一項の交換については、なお従前の例による。
suppl-4301-7/art-24/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-24/par-1
The provisions of Article 50, paragraph (1) of the New Corporation Tax Act apply to exchanges referred to in that paragraph that a corporation carries out on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and with regard to exchanges referred to in Article 50, paragraph (1) of the Former Corporation Tax Act that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
### 第二十五条（法人の返品調整引当金に関する経過措置） — Transitional Measures Concerning Returned Goods Adjustment Reserves of Corporations
caption: machine translation, not official
suppl-4301-7/art-25 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25
**第一項** この法律の施行の際現に旧法人税法第五十三条第一項に規定する対象事業（以下この項及び第四項において「対象事業」という。）を営む法人（この法律の施行の際現に営まれている対象事業につき施行日以後に移転を受ける法人を含む。以下この項及び第四項において「経過措置法人」という。）の施行日以後に終了する事業年度（令和十二年三月三十一日以前に開始する事業年度に限る。）の所得の金額（経過措置法人以外の法人で施行日の属する事業年度の施行日前の期間内に対象事業を移転する同条第四項に規定する適格分割等を行ったものの当該事業年度の所得の金額を含む。）の計算については、同条（旧法人税法第百四十二条第二項の規定により準じて計算する場合を含む。次項から第四項までにおいて同じ。）の規定は、なおその効力を有する。この場合において、旧法人税法第五十三条第一項中「政令で定めるところにより計算した金額」とあるのは、令和三年四月一日から令和四年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の九に相当する金額」と、同年四月一日から令和五年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の八に相当する金額」と、同年四月一日から令和六年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の七に相当する金額」と、同年四月一日から令和七年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の六に相当する金額」と、同年四月一日から令和八年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の五に相当する金額」と、同年四月一日から令和九年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の四に相当する金額」と、同年四月一日から令和十年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の三に相当する金額」と、同年四月一日から令和十一年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の二に相当する金額」と、同年四月一日から令和十二年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の一に相当する金額」と、同条第九項中「第十条の三第一項（課税所得の範囲の変更等）に規定する特定普通法人等」とあるのは「普通法人又は協同組合等」と、「当該特定普通法人等」とあるのは「当該普通法人又は協同組合等」とする。
suppl-4301-7/art-25/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1
With regard to the calculation of the amount of income (including the amount of income for the business year containing the Effective Date of a corporation other than a corporation under the transitional measures that has carried out a qualified company split, etc. prescribed in paragraph (4) of that Article that transfers a covered business within the period of that business year before the Effective Date) for a business year (limited to a business year that begins on or before March 31, 2030) that ends on or after the Effective Date of a corporation that, at the time this Act comes into effect, is actually engaged in a covered business prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act (hereinafter referred to as a "covered business" in this paragraph and paragraph (4)) (including a corporation that receives, on or after the Effective Date, a transfer of a covered business actually being conducted at the time this Act comes into effect; hereinafter referred to as a "corporation under the transitional measures" in this paragraph and paragraph (4)), the provisions of that Article (including the cases where calculation is made in accordance therewith pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act; the same applies in the following paragraph through paragraph (4)) remain in force. In this case, in Article 53, paragraph (1) of the Former Corporation Tax Act, the phrase "the amount calculated as specified by Cabinet Order" is deemed to be replaced with "the amount equivalent to nine-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2021 to March 31, 2022, with "the amount equivalent to eight-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2022 to March 31, 2023, with "the amount equivalent to seven-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2023 to March 31, 2024, with "the amount equivalent to six-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2024 to March 31, 2025, with "the amount equivalent to five-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2025 to March 31, 2026, with "the amount equivalent to four-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2026 to March 31, 2027, with "the amount equivalent to three-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2027 to March 31, 2028, with "the amount equivalent to two-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2028 to March 31, 2029, and with "the amount equivalent to one-tenth of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2029 to March 31, 2030, and in paragraph (9) of that Article, the phrase "specified ordinary corporation, etc. prescribed in Article 10-3, paragraph (1) (Changes in Scope of Taxable Income, etc.)" is deemed to be replaced with "ordinary corporation or cooperative, etc." and the phrase "that specified ordinary corporation, etc." with "that ordinary corporation or cooperative, etc.".
machine translation, not official
**第二項** 前項の規定によりなおその効力を有するものとされる旧法人税法第五十三条第一項の規定により法人の令和十二年四月一日以後最初に開始する事業年度の前事業年度の所得の金額の計算上損金の額に算入された同項に規定する返品調整引当金勘定の金額は、当該最初に開始する事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4301-7/art-25/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-2
The amount in the returned goods adjustment reserve account prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act that has been included in the amount of deductible expenses pursuant to the provisions of that paragraph, which remain in force pursuant to the provisions of the preceding paragraph, when calculating the amount of income for the previous business year of the business year of a corporation that first begins on or after April 1, 2030, is included in the amount of gross profit when calculating the amount of income for that business year that first begins.
machine translation, not official
**第三項** 第一項の規定によりなおその効力を有するものとされる旧法人税法第五十三条第六項に規定する合併法人等の令和十二年四月一日以後に開始する事業年度において当該合併法人等が同項の規定により引継ぎを受けた返品調整引当金勘定の金額又は同条第四項に規定する期中返品調整引当金勘定の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4301-7/art-25/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-3
The amount in the returned goods adjustment reserve account that a merging corporation, etc. prescribed in Article 53, paragraph (6) of the Former Corporation Tax Act, as that paragraph remains in force pursuant to the provisions of paragraph (1), has taken over pursuant to the provisions of that paragraph, or the amount in the interim returned goods adjustment reserve account prescribed in paragraph (4) of that Article, in a business year of that merging corporation, etc. that begins on or after April 1, 2030, is included in the amount of gross profit when calculating the amount of income for that business year.
machine translation, not official
**第四項** 旧法人税法第五十三条第一項の規定により施行日前に対象事業を営んでいた法人（経過措置法人を除く。）の施行日の属する事業年度の前事業年度の所得の金額の計算上損金の額に算入された同項に規定する返品調整引当金勘定の金額その他これに準ずるものとして政令で定める金額は、施行日の属する事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4301-7/art-25/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-4
The amount in the returned goods adjustment reserve account prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act that has been included in the amount of deductible expenses pursuant to the provisions of that paragraph when calculating the amount of income for the previous business year of the business year containing the Effective Date of a corporation (excluding a corporation under the transitional measures) that was engaged in a covered business before the Effective Date, and any other amount specified by Cabinet Order as being equivalent thereto, is included in the amount of gross profit when calculating the amount of income for the business year containing the Effective Date.
machine translation, not official
**第五項** 前各項の規定の適用に関し必要な事項は、政令で定める。
suppl-4301-7/art-25/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-5
Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
machine translation, not official
### 第二十六条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses
caption: machine translation, not official
suppl-4301-7/art-26 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-26
**第一項** 新法人税法第六十一条の二第二項及び第九項の規定は、施行日以後に行われる合併及び株式交換について適用し、施行日前に行われた合併及び株式交換については、なお従前の例による。
suppl-4301-7/art-26/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-26/par-1
The provisions of Article 61-2, paragraphs (2) and (9) of the New Corporation Tax Act apply to mergers and share exchanges carried out on or after the Effective Date, and with regard to mergers and share exchanges carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第二十七条（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 at Fair Value as a Result of Merger and Company Split
caption: machine translation, not official
suppl-4301-7/art-27 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-27
**第一項** 新法人税法第六十二条第一項の規定は、施行日以後に行われる合併及び分割について適用し、施行日前に行われた合併及び分割については、なお従前の例による。
suppl-4301-7/art-27/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-27/par-1
The provisions of Article 62, paragraph (1) of the New Corporation Tax Act apply to mergers and company splits carried out on or after the Effective Date, and with regard to mergers and company splits carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
### 第二十八条（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning the Business Year for Vesting Proceeds and Expenses Pertaining to Long-Term Installment Sales, etc.
caption: machine translation, not official
suppl-4301-7/art-28 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28
**第一項** 施行日前に旧法人税法第六十三条第六項に規定する長期割賦販売等（以下この条において「長期割賦販売等」という。）に該当する旧法人税法第六十三条第一項に規定する資産の販売等（法人税法第六十三条第一項に規定するリース譲渡を除く。以下この条において「特定資産の販売等」という。）を行った法人（施行日前に行われた長期割賦販売等に該当する特定資産の販売等に係る契約の移転を受けた法人を含む。）の施行日以後に終了する事業年度（令和五年三月三十一日以前に開始する事業年度に限る。次項第一号において「経過措置事業年度」という。）の所得の金額の計算については、旧法人税法第六十三条第一項、第四項から第六項まで及び第九項（特定資産の販売等に係る部分に限るものとし、旧法人税法第百四十二条第二項の規定により準じて計算する場合を含む。）の規定は、なおその効力を有する。この場合において、旧法人税法第六十三条第四項中「連結事業年度」とあるのは「連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項（連結事業年度の意義）に規定する連結事業年度をいう。）」と、「連結所得」とあるのは「連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四（定義）に規定する連結所得をいう。）」と、同条第五項中「第六十一条の十三第一項」とあるのは「第六十一条の十一第一項」とする。
suppl-4301-7/art-28/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-1
With regard to the calculation of the amount of income for a business year (limited to a business year that begins on or before March 31, 2023; referred to as a "business year under the transitional measures" in item (i) of the following paragraph) that ends on or after the Effective Date of a corporation that carried out, before the Effective Date, a sale, etc. of assets prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act (excluding a lease transfer prescribed in Article 63, paragraph (1) of the Corporation Tax Act; hereinafter referred to as a "specified sale of assets" in this Article) that falls under a long-term installment sale, etc. prescribed in Article 63, paragraph (6) of the Former Corporation Tax Act (hereinafter referred to as a "long-term installment sale, etc." in this Article) (including a corporation that received a transfer of a contract pertaining to a specified sale of assets falling under a long-term installment sale, etc. carried out before the Effective Date), the provisions of Article 63, paragraphs (1), (4) through (6) and (9) of the Former Corporation Tax Act (limited to the portion pertaining to specified sales of assets, and including the cases where calculation is made in accordance therewith pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act) remain in force. In this case, in Article 63, paragraph (4) of the Former Corporation Tax Act, the phrase "consolidated business year" is deemed to be replaced with "consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))" and the phrase "consolidated income" with "consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 (Definitions) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))", and in paragraph (5) of that Article, the phrase "Article 61-13, paragraph (1)" is deemed to be replaced with "Article 61-11, paragraph (1)".
machine translation, not official
**第二項** 前項の規定によりなおその効力を有するものとされる旧法人税法（以下この条において「旧効力法人税法」という。）第六十三条第一項本文（旧法人税法第百四十二条第二項の規定により準じて計算する場合を含む。次項において同じ。）の規定の適用を受ける法人の長期割賦販売等に該当する特定資産の販売等に係る収益の額及び費用の額が次の各号に掲げる場合に該当する場合には、当該収益の額及び費用の額（当該各号に定める事業年度開始の日前に開始した各事業年度の所得の金額又は同日前に開始した各連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項に規定する連結事業年度をいう。以下この条において同じ。）の連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四に規定する連結所得をいう。以下この条において同じ。）の金額の計算上益金の額及び損金の額に算入されるものを除く。次項においてそれぞれ「未計上収益額」及び「未計上費用額」という。）は、当該各号に定める事業年度（次項及び第四項において「基準事業年度」という。）の所得の金額の計算上、益金の額及び損金の額に算入する。
suppl-4301-7/art-28/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2
If the amount of proceeds and the amount of expenses pertaining to a specified sale of assets falling under a long-term installment sale, etc. of a corporation that is subject to the provisions of the main clause of Article 63, paragraph (1) (including the cases where calculation is made in accordance therewith pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act; the same applies in the following paragraph) of the Former Corporation Tax Act as it remains in force pursuant to the provisions of the preceding paragraph (hereinafter referred to as the "Former Corporation Tax Act Kept in Force" in this Article) fall under the cases set forth in the following items, that amount of proceeds and amount of expenses (excluding those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began before the first day of the business year specified in the respective items or the amount of consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies hereinafter in this Article) for each consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies hereinafter in this Article) that began before that day; referred to respectively as "unrecognized revenue" and "unrecognized expenses" in the following paragraph) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for the business year specified in the respective items (referred to as the "base business year" in the following paragraph and paragraph (4)):
machine translation, not official
**一** 当該特定資産の販売等に係る収益の額及び費用の額につき経過措置事業年度の確定した決算（法人税法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（通算子法人にあっては、同法第七十二条第五項第一号に規定する期間）について同法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載した中間申告書を提出する場合には、その期間に係る決算）において旧効力法人税法第六十三条第一項に規定する延払基準の方法により経理しなかった場合 その経理しなかった決算に係る事業年度
suppl-4301-7/art-28/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2/item-1
if, with regard to the amount of proceeds and the amount of expenses pertaining to that specified sale of assets, the corporation has not used the method of the deferred payment basis prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force for accounting in the final settlement of accounts for a business year under the transitional measures (in the case of filing an interim return containing the matters set forth in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act (for a group tax sharing subsidiary corporation, the period prescribed in Article 72, paragraph (5), item (i) of that Act), the settlement of accounts for that period): the business year pertaining to the settlement of accounts in which that method was not used for accounting;
machine translation, not official
**二** 当該特定資産の販売等に係る収益の額及び費用の額のうち、令和五年三月三十一日以前に開始した各事業年度の所得の金額又は同日以前に開始した各連結事業年度の連結所得の金額の計算上益金の額及び損金の額に算入されなかったものがある場合 同日後最初に開始する事業年度
suppl-4301-7/art-28/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2/item-2
if any portion of the amount of proceeds and the amount of expenses pertaining to that specified sale of assets has not been included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began on or before March 31, 2023 or the amount of consolidated income for each consolidated business year that began on or before that date: the business year that first begins after that date.
machine translation, not official
**第三項** 旧効力法人税法第六十三条第一項本文の規定の適用を受ける法人の長期割賦販売等に該当する特定資産の販売等に係る収益の額及び費用の額が前項各号に掲げる場合に該当する場合において、当該特定資産の販売等に係る未計上収益額が当該特定資産の販売等に係る未計上費用額を超えるときは、同項の規定にかかわらず、第一号に掲げる金額（解散若しくは事業の全部の廃止若しくは譲渡（適格分割による分割承継法人への譲渡その他の政令で定めるものを除く。）の日の属する事業年度、清算中の事業年度又は被合併法人の合併（適格合併を除く。）の日の前日の属する事業年度、普通法人又は協同組合等が公益法人等に該当することとなる場合におけるその該当することとなる日の前日の属する事業年度及び同号に掲げる金額が第二号に掲げる金額を超える事業年度にあっては、同号に掲げる金額）を、基準事業年度以後の各事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。
suppl-4301-7/art-28/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3
If the amount of proceeds and the amount of expenses pertaining to a specified sale of assets falling under a long-term installment sale, etc. of a corporation that is subject to the provisions of the main clause of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force fall under the cases set forth in the items of the preceding paragraph, and the unrecognized revenue pertaining to that specified sale of assets exceeds the unrecognized expenses pertaining to that specified sale of assets, notwithstanding the provisions of that paragraph, the amount set forth in item (i) (for a business year containing the date of dissolution or of discontinuance or transfer of the whole of the business (excluding a transfer to a succeeding corporation in a company split through a qualified company split and any other transfer specified by Cabinet Order), a business year during liquidation or a business year containing the day preceding the date of the merger of an acquired corporation (excluding a qualified merger), a business year containing the day preceding the day on which an ordinary corporation or a cooperative, etc. comes to fall under a public interest corporation, etc. in the case where it so comes to fall, and a business year in which the amount set forth in that item exceeds the amount set forth in item (ii), the amount set forth in item (ii)) is included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year on or after the base business year:
machine translation, not official
**一** 当該未計上収益額及び未計上費用額を百二十で除し、これに当該事業年度の月数を乗じて計算した金額
suppl-4301-7/art-28/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-1
the amount calculated by dividing that unrecognized revenue and unrecognized expenses by 120 and multiplying the result by the number of months in the business year;
machine translation, not official
**二** イに掲げる金額からロに掲げる金額を控除した金額
suppl-4301-7/art-28/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-2
the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a):
machine translation, not official
**イ** 当該未計上収益額及び未計上費用額
suppl-4301-7/art-28/par-3/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-2/sub-1
that unrecognized revenue and unrecognized expenses;
machine translation, not official
**ロ** イに掲げる金額のうち当該事業年度前の各事業年度の所得の金額又は当該事業年度前の各連結事業年度の連結所得の金額の計算上益金の額及び損金の額に算入された金額
suppl-4301-7/art-28/par-3/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-2/sub-2
the amount, out of the amount set forth in (a), that has been included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year before that business year or the amount of consolidated income for each consolidated business year before that business year.
machine translation, not official
**第四項** 前項の規定は、基準事業年度の確定申告書（基準事業年度の中間申告書で法人税法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載したものを提出する場合には、その中間申告書。次項において同じ。）に前項の規定により益金の額及び損金の額に算入される金額の申告の記載がある場合に限り、適用する。
suppl-4301-7/art-28/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-4
The provisions of the preceding paragraph apply only if the Final Return for the base business year (in the case of filing an interim return for the base business year containing the matters set forth in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act, that interim return; the same applies in the following paragraph) contains a statement of the amounts to be included in the amount of gross profit and the amount of deductible expenses pursuant to the provisions of the preceding paragraph.
machine translation, not official
**第五項** 税務署長は、前項の記載がない確定申告書の提出があった場合においても、その記載がなかったことについてやむを得ない事情があると認めるときは、第三項の規定を適用することができる。
suppl-4301-7/art-28/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-5
Even in the case where a Final Return without entries for the matters set forth in the preceding paragraph has been filed, the district director may apply the provisions of paragraph (3), when they find any unavoidable grounds for the person's failure to make entries for such matters.
machine translation, not official
**第六項** 第三項第一号の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを切り捨てる。
suppl-4301-7/art-28/par-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-6
The number of months referred to in paragraph (3), item (i) is calculated in accordance with the calendar, and any fraction of less than one month is rounded down.
machine translation, not official
**第七項** 法人税法第六十四条の十一第一項に規定する内国法人、同法第六十四条の十二第一項に規定する他の内国法人又は同法第六十四条の十三第一項に規定する通算法人（同項第一号に掲げる要件に該当するものに限る。）が時価評価事業年度（同法第六十四条の十一第一項に規定する通算開始直前事業年度、同法第六十四条の十二第一項に規定する通算加入直前事業年度又は同法第六十四条の十三第一項に規定する通算終了直前事業年度（これらの事業年度のうち旧効力法人税法第六十三条第四項の規定の適用を受ける事業年度を除く。）をいう。以下この項において同じ。）において旧効力法人税法第六十三条第一項の規定の適用を受けているときは、その適用を受けている特定資産の販売等に係る収益の額及び費用の額（当該時価評価事業年度前の各事業年度又は各連結事業年度の所得の金額又は連結所得の金額の計算上益金の額及び損金の額に算入されるもの並びに同項の規定により当該時価評価事業年度の所得の金額の計算上益金の額及び損金の額に算入されるものを除く。）は、当該収益の額と費用の額との差額が少額であるものとして政令で定める要件に該当する契約その他政令で定める契約に係るものを除き、当該時価評価事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。
suppl-4301-7/art-28/par-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-7
If a domestic corporation prescribed in Article 64-11, paragraph (1) of the Corporation Tax Act, another domestic corporation prescribed in Article 64-12, paragraph (1) of that Act or a group tax sharing corporation prescribed in Article 64-13, paragraph (1) of that Act (limited to one that falls under the requirement set forth in item (i) of that paragraph) is subject to the provisions of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force in a business year of fair valuation (meaning the business year immediately before the start of group tax sharing prescribed in Article 64-11, paragraph (1) of that Act, the business year immediately before joining group tax sharing prescribed in Article 64-12, paragraph (1) of that Act or the business year immediately before the end of group tax sharing prescribed in Article 64-13, paragraph (1) of that Act (excluding any of those business years that is subject to the provisions of Article 63, paragraph (4) of the Former Corporation Tax Act Kept in Force); the same applies hereinafter in this paragraph), the amount of proceeds and the amount of expenses pertaining to the specified sale of assets subject to those provisions (excluding those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income or the amount of consolidated income for each business year or each consolidated business year before that business year of fair valuation, and those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for that business year of fair valuation pursuant to the provisions of that paragraph) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for that business year of fair valuation, except for those pertaining to a contract that meets the requirements specified by Cabinet Order as a contract under which the difference between that amount of proceeds and that amount of expenses is small, or to any other contract specified by Cabinet Order.
machine translation, not official
**第八項** 適格合併、適格分割、適格現物出資又は適格現物分配により長期割賦販売等に該当する特定資産の販売等に係る契約の移転があった場合における当該特定資産の販売等に係る収益の額及び費用の額の処理の特例その他第一項から第三項まで及び前項の規定の適用に関し必要な事項は、政令で定める。
suppl-4301-7/art-28/par-8 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-8
Special provisions for the treatment of the amount of proceeds and the amount of expenses pertaining to a specified sale of assets in the case where a contract pertaining to that specified sale of assets falling under a long-term installment sale, etc. has been transferred through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第二十九条（外国税額の控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credits
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suppl-4301-7/art-29 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-29
**第一項** 新法人税法第六十九条第七項の規定は、内国法人の平成三十一年一月一日以後に開始する事業年度の所得に対する法人税について適用し、内国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
suppl-4301-7/art-29/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-29/par-1
The provisions of Article 69, paragraph (7) of the New Corporation Tax Act apply to corporation tax on income for business years of domestic corporations that begin on or after January 1, 2019, and with regard to corporation tax on income for business years of domestic corporations that began before that date, the provisions then in force continue to govern.
machine translation, not official
### 第三十条（分配時調整外国税相当額の控除に関する経過措置） — Transitional Measures Concerning Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution
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suppl-4301-7/art-30 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-30
**第一項** 新法人税法第六十九条の二の規定は、内国法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る同条第一項に規定する分配時調整外国税相当額について適用する。
suppl-4301-7/art-30/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-30/par-1
The provisions of Article 69-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a domestic corporation receives on or after January 1, 2020.
machine translation, not official
### 第三十一条（電子情報処理組織による内国法人の各事業年度の所得に対する法人税の申告の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Filing Returns for Corporation Tax on Income for Each Business Year of Domestic Corporations Using an Electronic Data Processing System
caption: machine translation, not official
suppl-4301-7/art-31 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-31
**第一項** 新法人税法第二編第一章第三節第二款の二の規定は、内国法人の令和二年四月一日以後に開始する事業年度の所得に対する法人税について適用する。
suppl-4301-7/art-31/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-31/par-1
The provisions of Part II, Chapter I, Section 3, Subsection 2-2 of the New Corporation Tax Act apply to corporation tax on income for business years of domestic corporations that begin on or after April 1, 2020.
machine translation, not official
### 第三十二条（連結事業年度における返品調整引当金に関する経過措置） — Transitional Measures Concerning Returned Goods Adjustment Reserves in Consolidated Business Years
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suppl-4301-7/art-32 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-32 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32
**第一項** 連結法人の施行日以後に終了する連結事業年度（令和十二年三月三十一日以前に開始する連結事業年度に限る。）の連結所得の金額の計算については、新法人税法第八十一条の三第一項中「（各事業年度の所得の金額の計算）の規定」とあるのは、「（各事業年度の所得の金額の計算）の規定及び所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十五条第一項（法人の返品調整引当金に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第五十三条（返品調整引当金）の規定」とする。
suppl-4301-7/art-32/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32/par-1
With regard to the calculation of the amount of consolidated income for a consolidated business year (limited to a consolidated business year that begins on or before March 31, 2030) of a consolidated corporation that ends on or after the Effective Date, in Article 81-3, paragraph (1) of the New Corporation Tax Act, the phrase "(Calculation of the Amount of Income for Each Business Year)" is deemed to be replaced with "(Calculation of the Amount of Income for Each Business Year) and the provisions of Article 53 (Returned Goods Adjustment Reserves) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), which remain in force pursuant to the provisions of Article 25, paragraph (1) (Transitional Measures Concerning Returned Goods Adjustment Reserves of Corporations) of the Supplementary Provisions of that Act".
machine translation, not official
**第二項** 連結法人の連結事業年度の期間を新法人税法第二十二条第一項の事業年度として附則第二十五条第二項から第四項までの規定により当該事業年度の所得の金額を計算するものとした場合に益金の額となる金額は、新法人税法第八十一条の三第一項に規定する個別益金額に含まれるものとする。
suppl-4301-7/art-32/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32/par-2
The amount that would be the amount of gross profit if the amount of income for the business year were calculated pursuant to the provisions of Article 25, paragraphs (2) through (4) of the Supplementary Provisions by deeming the period of a consolidated business year of a consolidated corporation to be a business year referred to in Article 22, paragraph (1) of the New Corporation Tax Act is to be included in the individual amount of gross profit prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act.
machine translation, not official
### 第三十三条（連結事業年度における長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning the Business Year for Vesting Proceeds and Expenses Pertaining to Long-Term Installment Sales, etc. in Consolidated Business Years
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suppl-4301-7/art-33 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-33
**第一項** 連結法人の施行日以後に終了する連結事業年度（令和五年三月三十一日以前に開始する連結事業年度に限る。）の連結所得の金額の計算については、新法人税法第八十一条の三第一項中「（各事業年度の所得の金額の計算）の規定」とあるのは、「（各事業年度の所得の金額の計算）の規定及び所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十八条第一項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置）の規定によりなおその効力を有するものとされる同法第二条の規定による改正前の法人税法第六十三条（長期割賦販売等に係る収益及び費用の帰属事業年度）の規定」とする。
suppl-4301-7/art-33/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-33/par-1
With regard to the calculation of the amount of consolidated income for a consolidated business year (limited to a consolidated business year that begins on or before March 31, 2023) of a consolidated corporation that ends on or after the Effective Date, in Article 81-3, paragraph (1) of the New Corporation Tax Act, the phrase "(Calculation of the Amount of Income for Each Business Year)" is deemed to be replaced with "(Calculation of the Amount of Income for Each Business Year) and the provisions of Article 63 (Business Year for Vesting Proceeds and Expenses Pertaining to Long-Term Installment Sales, etc.) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018), which remain in force pursuant to the provisions of Article 28, paragraph (1) (Transitional Measures Concerning the Business Year for Vesting Proceeds and Expenses Pertaining to Long-Term Installment Sales, etc.) of the Supplementary Provisions of that Act".
machine translation, not official
**第二項** 連結法人の連結事業年度の期間を新法人税法第二十二条第一項の事業年度として附則第二十八条第二項又は第三項の規定により当該事業年度の所得の金額を計算するものとした場合に益金の額又は損金の額となる金額は、新法人税法第八十一条の三第一項に規定する個別益金額又は個別損金額に含まれるものとする。
suppl-4301-7/art-33/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-33/par-2
The amount that would be the amount of gross profit or the amount of deductible expenses if the amount of income for the business year were calculated pursuant to the provisions of Article 28, paragraph (2) or (3) of the Supplementary Provisions by deeming the period of a consolidated business year of a consolidated corporation to be a business year referred to in Article 22, paragraph (1) of the New Corporation Tax Act is to be included in the individual amount of gross profit or the individual amount of deductible expenses prescribed in Article 81-3, paragraph (1) of the New Corporation Tax Act.
machine translation, not official
### 第三十四条（連結事業年度における分配時調整外国税相当額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution from Deductible Expenses in Consolidated Business Years
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suppl-4301-7/art-34 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-34
**第一項** 新法人税法第八十一条の八の二の規定は、連結法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る所得税の額に係る新法人税法第八十一条の十五の二第一項に規定する分配時調整外国税相当額について適用する。
suppl-4301-7/art-34/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-34/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-34/par-1
The provisions of Article 81-8-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in Article 81-15-2, paragraph (1) of the New Corporation Tax Act that pertains to the amount of income tax on distributions of proceeds from group investment trusts that a consolidated corporation receives on or after January 1, 2020.
machine translation, not official
### 第三十五条（連結事業年度における分配時調整外国税相当額の控除に関する経過措置） — Transitional Measures Concerning Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution in Consolidated Business Years
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suppl-4301-7/art-35 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-35 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-35
**第一項** 新法人税法第八十一条の十五の二の規定は、連結法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る同条第一項に規定する分配時調整外国税相当額について適用する。
suppl-4301-7/art-35/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-35/par-1
The provisions of Article 81-15-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a consolidated corporation receives on or after January 1, 2020.
machine translation, not official
### 第三十六条（電子情報処理組織による連結親法人の各連結事業年度の連結所得に対する法人税の申告の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Filing Returns for Corporation Tax on Consolidated Income for Each Consolidated Business Year of Consolidated Parent Corporations Using an Electronic Data Processing System
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suppl-4301-7/art-36 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-36 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-36
**第一項** 新法人税法第二編第一章の二第三節第二款の二の規定は、連結親法人の令和二年四月一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する。
suppl-4301-7/art-36/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-36/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-36/par-1
The provisions of Part II, Chapter I-2, Section 3, Subsection 2-2 of the New Corporation Tax Act apply to corporation tax on consolidated income for consolidated business years of consolidated parent corporations that begin on or after April 1, 2020.
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### 第三十七条（連結子法人の個別帰属額等の届出に関する経過措置） — Transitional Measures Concerning Notification of Individually Attributed Amounts, etc. of Consolidated Subsidiary Corporations
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suppl-4301-7/art-37 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-37 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-37
**第一項** 新法人税法第八十一条の二十五第二項の規定は、令和二年四月一日以後に終了する連結事業年度に係る同条第一項に規定する個別帰属額等を記載した書類について適用する。
suppl-4301-7/art-37/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-37/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-37/par-1
The provisions of Article 81-25, paragraph (2) of the New Corporation Tax Act apply to documents stating the individually attributed amounts, etc. prescribed in paragraph (1) of that Article for consolidated business years that end on or after April 1, 2020.
machine translation, not official
**第二項** 新法人税法第八十一条の二十五第三項及び第四項の規定は、令和二年四月一日以後に同条第一項に規定する個別帰属額等に異動があった場合におけるその異動に係る同条第三項に規定する書類について適用し、同日前に旧法人税法第八十一条の二十五第一項に規定する個別帰属額等に異動があった場合におけるその異動に係る同条第二項に規定する書類については、なお従前の例による。
suppl-4301-7/art-37/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-37/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-37/par-2
The provisions of Article 81-25, paragraphs (3) and (4) of the New Corporation Tax Act apply to the documents prescribed in paragraph (3) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in paragraph (1) of that Article in the case where the change occurs on or after April 1, 2020, and with regard to the documents prescribed in paragraph (2) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in Article 81-25, paragraph (1) of the Former Corporation Tax Act in the case where the change occurred before that date, the provisions then in force continue to govern.
machine translation, not official
### 第三十八条（外国法人に係る租税条約に異なる定めがある場合の国内源泉所得に関する経過措置） — Transitional Measures Concerning Domestic Source Income of Foreign Corporations in the Case Where a Tax Treaty Provides Otherwise
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suppl-4301-7/art-38 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-38 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-38
**第一項** 新法人税法第百三十九条第二項の規定は、外国法人の平成三十一年一月一日以後に開始する事業年度の所得に対する法人税について適用し、外国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。
suppl-4301-7/art-38/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-38/par-1
The provisions of Article 139, paragraph (2) of the New Corporation Tax Act apply to corporation tax on income for business years of foreign corporations that begin on or after January 1, 2019, and with regard to corporation tax on income for business years of foreign corporations that began before that date, the provisions then in force continue to govern.
machine translation, not official
### 第三十九条（外国法人に係る分配時調整外国税相当額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution from Deductible Expenses for Foreign Corporations
caption: machine translation, not official
suppl-4301-7/art-39 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-39 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-39
**第一項** 新法人税法第百四十二条の六の二の規定は、恒久的施設を有する外国法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る所得税の額に係る新法人税法第百四十四条の二の二第一項に規定する分配時調整外国税相当額について適用する。
suppl-4301-7/art-39/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-39/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-39/par-1
The provisions of Article 142-6-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in Article 144-2-2, paragraph (1) of the New Corporation Tax Act that pertains to the amount of income tax on distributions of proceeds from group investment trusts that a foreign corporation that has a permanent establishment receives on or after January 1, 2020.
machine translation, not official
### 第四十条（外国法人に係る分配時調整外国税相当額の控除に関する経過措置） — Transitional Measures Concerning Credit for the Amount Equivalent to Foreign Tax Adjusted at the Time of Distribution for Foreign Corporations
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suppl-4301-7/art-40 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-40 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-40
**第一項** 新法人税法第百四十四条の二の二の規定は、恒久的施設を有する外国法人が令和二年一月一日以後に支払を受ける集団投資信託の収益の分配に係る同条第一項に規定する分配時調整外国税相当額について適用する。
suppl-4301-7/art-40/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-40/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-40/par-1
The provisions of Article 144-2-2 of the New Corporation Tax Act apply to the amount equivalent to foreign tax adjusted at the time of distribution prescribed in paragraph (1) of that Article that pertains to distributions of proceeds from group investment trusts that a foreign corporation that has a permanent establishment receives on or after January 1, 2020.
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### 第四十一条（代表者等の自署押印に関する経過措置） — Transitional Measures Concerning Autographs and Seals of Representatives, etc.
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suppl-4301-7/art-41 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-41 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-41
**第一項** 新法人税法第百五十一条の規定は、外国法人の施行日以後に終了する事業年度の確定申告書、外国法人の施行日以後に納税義務が成立する中間申告書に係る法人税の中間申告書並びに外国法人の確定申告書及び中間申告書に係る修正申告書で外国法人が施行日以後に提出するものについて適用する。
suppl-4301-7/art-41/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-41/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-41/par-1
The provisions of Article 151 of the New Corporation Tax Act apply to Final Returns for business years of foreign corporations that end on or after the Effective Date, to interim returns for corporation tax of foreign corporations for which the tax liability pertaining to the interim return arises on or after the Effective Date, and to amended returns pertaining to Final Returns and interim returns of foreign corporations, that foreign corporations file on or after the Effective Date.
machine translation, not official
**第二項** 法人の施行日前に終了した事業年度の確定申告書（令和三年四月一日以後に提出するものを除く。）、法人の施行日前に納税義務が成立した中間申告書に係る法人税の中間申告書、連結法人の施行日前に終了した連結事業年度の連結確定申告書（令和三年四月一日以後に提出するものを除く。）及び連結法人の施行日前に納税義務が成立した連結中間申告書に係る法人税の連結中間申告書並びにこれらの申告書に係る修正申告書で法人が施行日前に提出したもの並びに連結法人の施行日前に終了した連結事業年度の旧法人税法第八十一条の二十五第一項に規定する個別帰属額等を記載した同項に規定する書類（施行日前に同項に規定する個別帰属額等に異動があった場合におけるその異動に係る同条第二項に規定する書類を含むものとし、令和三年四月一日以後に提出するものを除く。）に係る旧法人税法第百五十一条第一項から第四項までの規定による自署及び押印については、なお従前の例による。
suppl-4301-7/art-41/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-41/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-41/par-2
With regard to the autographs and seals under the provisions of Article 151, paragraphs (1) through (4) of the Former Corporation Tax Act for Final Returns for business years of corporations that ended before the Effective Date (excluding those filed on or after April 1, 2021), interim returns for corporation tax of corporations for which the tax liability pertaining to the interim return arose before the Effective Date, consolidated Final Returns for consolidated business years of consolidated corporations that ended before the Effective Date (excluding those filed on or after April 1, 2021) and consolidated interim returns for corporation tax of consolidated corporations for which the tax liability pertaining to the consolidated interim return arose before the Effective Date, and amended returns pertaining to these returns, that corporations filed before the Effective Date, and for the documents prescribed in Article 81-25, paragraph (1) of the Former Corporation Tax Act stating the individually attributed amounts, etc. prescribed in that paragraph for consolidated business years of consolidated corporations that ended before the Effective Date (including the documents prescribed in paragraph (2) of that Article that pertain to a change in the individually attributed amounts, etc. prescribed in paragraph (1) of that Article in the case where the change occurred before the Effective Date, and excluding those filed on or after April 1, 2021), the provisions then in force continue to govern.
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### 第百四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4301-7/art-143 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-143 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-143
**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-4301-7/art-143/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-143/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.
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### 第百四十四条（政令への委任） — Delegation to Cabinet Order
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suppl-4301-7/art-144 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-144 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-144
**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-4301-7/art-144/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-144/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-144/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.
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---
## Cites
- suppl-4301-7/art-1/par-1/item-4/sub-2: 第三十八条 → 法人税法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-4301-7/art-38 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-38 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-38
- suppl-4301-7/art-1/par-1/item-4/sub-2: 附則第二十一条 → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4301-7/art-21 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21
- suppl-4301-7/art-1/par-1/item-4/sub-2: 第二十九条 → 法人税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4301-7/art-29 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-29
- suppl-4301-7/art-1/par-1/item-6/sub-2: 附則第二十三条 → 法人税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4301-7/art-23 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-23
- suppl-4301-7/art-1/par-1/item-6/sub-2: 第三十条 → 法人税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4301-7/art-30 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-30
- suppl-4301-7/art-1/par-1/item-6/sub-2: 第三十五条 → 法人税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4301-7/art-35 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-35 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-35
- suppl-4301-7/art-1/par-1/item-6/sub-2: 第三十四条 → 法人税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4301-7/art-34 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-34
- suppl-4301-7/art-1/par-1/item-6/sub-2: 第三十九条 → 法人税法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4301-7/art-39 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-39 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-39
- suppl-4301-7/art-1/par-1/item-6/sub-2: 第四十条 → 法人税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4301-7/art-40 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-40 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-40
- suppl-4301-7/art-1/par-1/item-7/sub-1: 第三十六条 → 法人税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4301-7/art-36 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-36 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-36
- suppl-4301-7/art-1/par-1/item-7/sub-1: 附則第三十一条 → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4301-7/art-31 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-31
- suppl-4301-7/art-1/par-1/item-7/sub-1: 第三十七条 → 法人税法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-4301-7/art-37 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-37 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-37
- suppl-4301-7/art-1/par-1/item-10/sub-2: 附則第二十四条 → 法人税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4301-7/art-24 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-24
- suppl-4301-7/art-20/par-1: 新法人税法第二条第十二号の八 → 法人税法 第二条第一項第十二号の八 (Article 2, paragraph (1), item (xii-8)), art-2/par-1/item-12-8 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-8
- suppl-4301-7/art-20/par-1: 第十二号の十六から第十二号の十八まで → 法人税法 第二条第一項第十二号の十八 (Article 2, paragraph (1), item (xii-18)), art-2/par-1/item-12-18 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-18 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-18
- suppl-4301-7/art-20/par-1: 第十二号の十六から第十二号の十八まで → 法人税法 第二条第一項第十二号の十七 (Article 2, paragraph (1), item (xii-17)), art-2/par-1/item-12-17 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-17 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-17
- suppl-4301-7/art-20/par-1: 第十二号の十六から第十二号の十八まで → 法人税法 第二条第一項第十二号の十六 (Article 2, paragraph (1), item (xii-16)), art-2/par-1/item-12-16 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-16
- suppl-4301-7/art-20/par-1: 第十二号の十一 → 法人税法 第二条第一項第十二号の十一 (Article 2, paragraph (1), item (xii-11)), art-2/par-1/item-12-11 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-11 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-11
- suppl-4301-7/art-20/par-1: 第十二号の十四 → 法人税法 第二条第一項第十二号の十四 (Article 2, paragraph (1), item (xii-14)), art-2/par-1/item-12-14 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-14 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-14
- suppl-4301-7/art-21/par-1: 新法人税法第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- suppl-4301-7/art-21/par-2: 次項 → 法人税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-4301-7/art-21/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-3
- suppl-4301-7/art-21/par-2: 法人税法第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- suppl-4301-7/art-21/par-2: この項 → 法人税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4301-7/art-21/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-2
- suppl-4301-7/art-21/par-2: 法人税法第十条の三第三項 → 法人税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/corporation-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/art-10/par-3
- suppl-4301-7/art-21/par-2: 法人税法第百四十二条の八第一項 → 法人税法 第百四十二条の八第一項 (Article 142-8, paragraph (1)), art-142-8/par-1 — https://japanlaw.org/en/corporation-tax-act/art-142-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-142-8/par-1
- suppl-4301-7/art-21/par-2: 法人税法第百四十四条の七 → 法人税法 第百四十四条の七 (Article 144-7), art-144-7 — https://japanlaw.org/en/corporation-tax-act/art-144-7 · https://japanlaw.org/l/340AC0000000034/art-144-7
- suppl-4301-7/art-21/par-2: 第百四十四条の八 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/en/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8
- suppl-4301-7/art-21/par-2: 改正法第二条 → e-Gov law 430AC0000000007, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4301-7/art-21/par-2: 地方法人税法第十九条第三項 → e-Gov law 426AC0000000011, 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — not held in this collection
- suppl-4301-7/art-21/par-2: 租税特別措置法第六十八条の三の四第三項 → 租税特別措置法 第六十八条の三の四第三項 (Article 68-3-4, paragraph (3)), art-68-3-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-3
- suppl-4301-7/art-21/par-2: 租税特別措置法第六十八条の三の四第四項 → 租税特別措置法 第六十八条の三の四第四項 (Article 68-3-4, paragraph (4)), art-68-3-4/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-68-3-4/par-4 · https://japanlaw.org/l/332AC0000000026/art-68-3-4/par-4
- suppl-4301-7/art-21/par-2: 法人税法第十条の三第四項 → 法人税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/corporation-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/art-10/par-4
- suppl-4301-7/art-21/par-2: 法人税法第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- suppl-4301-7/art-21/par-2: 前項 → 法人税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4301-7/art-21/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-1
- suppl-4301-7/art-21/par-2: 法人税法第百四十九条第一項 → 法人税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/en/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/par-1
- suppl-4301-7/art-21/par-2: 新法人税法第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- suppl-4301-7/art-21/par-3: この項 → 法人税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-4301-7/art-21/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-3
- suppl-4301-7/art-21/par-3: 法人税法第百三十八条第一項第二号 → 法人税法 第百三十八条第一項第二号 (Article 138, paragraph (1), item (ii)), art-138/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-2
- suppl-4301-7/art-21/par-3: 租税特別措置法第四十一条の十二の二第六項第一号 → 租税特別措置法 第四十一条の十二の二第六項第一号 (Article 41-12-2, paragraph (6), item (i)), art-41-12-2/par-6/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-6/item-1
- suppl-4301-7/art-21/par-3: 租税特別措置法第六十七条の十七第四項 → 租税特別措置法 第六十七条の十七第四項 (Article 67-17, paragraph (4)), art-67-17/par-4 — https://japanlaw.org/en/special-taxation-measures-act/art-67-17/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-17/par-4
- suppl-4301-7/art-21/par-3: 第一項 → 法人税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4301-7/art-21/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-1
- suppl-4301-7/art-21/par-3: 新法人税法第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- suppl-4301-7/art-21/par-4: 前二項 → 法人税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-4301-7/art-21/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-3
- suppl-4301-7/art-21/par-4: 前二項 → 法人税法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4301-7/art-21/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-2
- suppl-4301-7/art-21/par-4: 第一項 → 法人税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4301-7/art-21/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-1
- suppl-4301-7/art-21/par-4: 新法人税法第二条第十二号の十九 → 法人税法 第二条第一項第十二号の十九 (Article 2, paragraph (1), item (xii-19)), art-2/par-1/item-12-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-19
- suppl-4301-7/art-22/par-1: 新法人税法第二十四条第三項 → 法人税法 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/en/corporation-tax-act/art-24/par-3 · https://japanlaw.org/l/340AC0000000034/art-24/par-3
- suppl-4301-7/art-23/par-1: 新法人税法第四十一条の二 → 法人税法 第四十一条の二 (Article 41-2), art-41-2 — https://japanlaw.org/en/corporation-tax-act/art-41-2 · https://japanlaw.org/l/340AC0000000034/art-41-2
- suppl-4301-7/art-23/par-1: 新法人税法第六十九条の二第一項 → 法人税法 第六十九条の二第一項 (Article 69-2, paragraph (1)), art-69-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-69-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-69-2/par-1
- suppl-4301-7/art-24/par-1: 新法人税法第五十条第一項 → 法人税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/corporation-tax-act/art-50/par-1 · https://japanlaw.org/l/340AC0000000034/art-50/par-1
- suppl-4301-7/art-24/par-1: 附則第一条第十号 → 法人税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4301-7/art-1/par-1/item-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-10
- suppl-4301-7/art-25/par-1: 第四項 → 法人税法 附則第二十五条第四項 (Supplementary Provisions, Article 25, paragraph (4)), suppl-4301-7/art-25/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-4
- suppl-4301-7/art-25/par-1: 次項 → 法人税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4301-7/art-25/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-2
- suppl-4301-7/art-25/par-1: この項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4301-7/art-25/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1
- suppl-4301-7/art-25/par-2: 前項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4301-7/art-25/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1
- suppl-4301-7/art-25/par-3: 第一項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4301-7/art-25/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1
- suppl-4301-7/art-25/par-5: 前各項 → 法人税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4301-7/art-25/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-2
- suppl-4301-7/art-25/par-5: 前各項 → 法人税法 附則第二十五条第四項 (Supplementary Provisions, Article 25, paragraph (4)), suppl-4301-7/art-25/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-4
- suppl-4301-7/art-25/par-5: 前各項 → 法人税法 附則第二十五条第三項 (Supplementary Provisions, Article 25, paragraph (3)), suppl-4301-7/art-25/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-3
- suppl-4301-7/art-25/par-5: 前各項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4301-7/art-25/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1
- suppl-4301-7/art-26/par-1: 新法人税法第六十一条の二第二項 → 法人税法 第六十一条の二第二項 (Article 61-2, paragraph (2)), art-61-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-61-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-2
- suppl-4301-7/art-26/par-1: 第九項 → 法人税法 第六十一条の二第九項 (Article 61-2, paragraph (9)), art-61-2/par-9 — https://japanlaw.org/en/corporation-tax-act/art-61-2/par-9 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-9
- suppl-4301-7/art-27/par-1: 新法人税法第六十二条第一項 → 法人税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/corporation-tax-act/art-62/par-1 · https://japanlaw.org/l/340AC0000000034/art-62/par-1
- suppl-4301-7/art-28/par-1: この条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4301-7/art-28 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28
- suppl-4301-7/art-28/par-1: 所得税法等の一部を改正する法律（令和二年法律第八号）第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection
- suppl-4301-7/art-28/par-1: 次項第一号 → 法人税法 附則第二十八条第二項第一号 (Supplementary Provisions, Article 28, paragraph (2), item (i)), suppl-4301-7/art-28/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2/item-1
- suppl-4301-7/art-28/par-2: この条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4301-7/art-28 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28
- suppl-4301-7/art-28/par-2: 第四項 → 法人税法 附則第二十八条第四項 (Supplementary Provisions, Article 28, paragraph (4)), suppl-4301-7/art-28/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-4
- suppl-4301-7/art-28/par-2: 所得税法等の一部を改正する法律（令和二年法律第八号）第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection
- suppl-4301-7/art-28/par-2: 前項 → 法人税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4301-7/art-28/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-1
- suppl-4301-7/art-28/par-2: 次項 → 法人税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4301-7/art-28/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3
- suppl-4301-7/art-28/par-2/item-1: 法人税法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- suppl-4301-7/art-28/par-2/item-1: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- suppl-4301-7/art-28/par-2/item-1: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- suppl-4301-7/art-28/par-3: 第一号 → 法人税法 附則第二十八条第三項第一号 (Supplementary Provisions, Article 28, paragraph (3), item (i)), suppl-4301-7/art-28/par-3/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-1
- suppl-4301-7/art-28/par-3: 第二号 → 法人税法 附則第二十八条第三項第二号 (Supplementary Provisions, Article 28, paragraph (3), item (ii)), suppl-4301-7/art-28/par-3/item-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-2
- suppl-4301-7/art-28/par-3: 前項 → 法人税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4301-7/art-28/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2
- suppl-4301-7/art-28/par-4: 法人税法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- suppl-4301-7/art-28/par-4: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- suppl-4301-7/art-28/par-4: 次項 → 法人税法 附則第二十八条第五項 (Supplementary Provisions, Article 28, paragraph (5)), suppl-4301-7/art-28/par-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-5
- suppl-4301-7/art-28/par-4: 前項 → 法人税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4301-7/art-28/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3
- suppl-4301-7/art-28/par-4: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- suppl-4301-7/art-28/par-5: 前項 → 法人税法 附則第二十八条第四項 (Supplementary Provisions, Article 28, paragraph (4)), suppl-4301-7/art-28/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-4
- suppl-4301-7/art-28/par-5: 第三項 → 法人税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4301-7/art-28/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3
- suppl-4301-7/art-28/par-6: 第三項第一号 → 法人税法 附則第二十八条第三項第一号 (Supplementary Provisions, Article 28, paragraph (3), item (i)), suppl-4301-7/art-28/par-3/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-1
- suppl-4301-7/art-28/par-7: 同項第一号 → 法人税法 第六十四条の十三第一項第一号 (Article 64-13, paragraph (1), item (i)), art-64-13/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1/item-1
- suppl-4301-7/art-28/par-7: この項 → 法人税法 附則第二十八条第七項 (Supplementary Provisions, Article 28, paragraph (7)), suppl-4301-7/art-28/par-7 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-7
- suppl-4301-7/art-28/par-7: 同法第六十四条の十三第一項 → 法人税法 第六十四条の十三第一項 (Article 64-13, paragraph (1)), art-64-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1
- suppl-4301-7/art-28/par-7: 法人税法第六十四条の十一第一項 → 法人税法 第六十四条の十一第一項 (Article 64-11, paragraph (1)), art-64-11/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-11/par-1
- suppl-4301-7/art-28/par-7: 同法第六十四条の十二第一項 → 法人税法 第六十四条の十二第一項 (Article 64-12, paragraph (1)), art-64-12/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-12/par-1
- suppl-4301-7/art-28/par-8: 前項 → 法人税法 附則第二十八条第七項 (Supplementary Provisions, Article 28, paragraph (7)), suppl-4301-7/art-28/par-7 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-7
- suppl-4301-7/art-28/par-8: 第一項から第三項まで → 法人税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4301-7/art-28/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-1
- suppl-4301-7/art-28/par-8: 第一項から第三項まで → 法人税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4301-7/art-28/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2
- suppl-4301-7/art-28/par-8: 第一項から第三項まで → 法人税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4301-7/art-28/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3
- suppl-4301-7/art-29/par-1: 新法人税法第六十九条第七項 → 法人税法 第六十九条第七項 (Article 69, paragraph (7)), art-69/par-7 — https://japanlaw.org/en/corporation-tax-act/art-69/par-7 · https://japanlaw.org/l/340AC0000000034/art-69/par-7
- suppl-4301-7/art-30/par-1: 新法人税法第六十九条の二 → 法人税法 第六十九条の二 (Article 69-2), art-69-2 — https://japanlaw.org/en/corporation-tax-act/art-69-2 · https://japanlaw.org/l/340AC0000000034/art-69-2
- suppl-4301-7/art-30/par-1: 同条第一項 → 法人税法 第六十九条の二第一項 (Article 69-2, paragraph (1)), art-69-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-69-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-69-2/par-1
- suppl-4301-7/art-32/par-1: 同法第二条 → e-Gov law 430AC0000000007, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4301-7/art-32/par-1: 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十五条第一項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4301-7/art-25/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1
- suppl-4301-7/art-32/par-2: 附則第二十五条第二項から第四項まで → 法人税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4301-7/art-25/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-2
- suppl-4301-7/art-32/par-2: 附則第二十五条第二項から第四項まで → 法人税法 附則第二十五条第四項 (Supplementary Provisions, Article 25, paragraph (4)), suppl-4301-7/art-25/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-4
- suppl-4301-7/art-32/par-2: 附則第二十五条第二項から第四項まで → 法人税法 附則第二十五条第三項 (Supplementary Provisions, Article 25, paragraph (3)), suppl-4301-7/art-25/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-3
- suppl-4301-7/art-32/par-2: 新法人税法第二十二条第一項 → 法人税法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/corporation-tax-act/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-22/par-1
- suppl-4301-7/art-33/par-1: 同法第二条 → e-Gov law 430AC0000000007, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4301-7/art-33/par-1: 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十八条第一項 → 法人税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4301-7/art-28/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-1
- suppl-4301-7/art-33/par-2: 新法人税法第二十二条第一項 → 法人税法 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/corporation-tax-act/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-22/par-1
- suppl-4301-7/art-33/par-2: 附則第二十八条第二項 → 法人税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4301-7/art-28/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2
- suppl-4301-7/art-33/par-2: 第三項 → 法人税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4301-7/art-28/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3
- suppl-4301-7/art-38/par-1: 新法人税法第百三十九条第二項 → 法人税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/en/corporation-tax-act/art-139/par-2 · https://japanlaw.org/l/340AC0000000034/art-139/par-2
- suppl-4301-7/art-39/par-1: 新法人税法第百四十二条の六の二 → 法人税法 第百四十二条の六の二 (Article 142-6-2), art-142-6-2 — https://japanlaw.org/en/corporation-tax-act/art-142-6-2 · https://japanlaw.org/l/340AC0000000034/art-142-6-2
- suppl-4301-7/art-39/par-1: 新法人税法第百四十四条の二の二第一項 → 法人税法 第百四十四条の二の二第一項 (Article 144-2-2, paragraph (1)), art-144-2-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1
- suppl-4301-7/art-40/par-1: 新法人税法第百四十四条の二の二 → 法人税法 第百四十四条の二の二 (Article 144-2-2), art-144-2-2 — https://japanlaw.org/en/corporation-tax-act/art-144-2-2 · https://japanlaw.org/l/340AC0000000034/art-144-2-2
- suppl-4301-7/art-40/par-1: 同条第一項 → 法人税法 第百四十四条の二の二第一項 (Article 144-2-2, paragraph (1)), art-144-2-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-2-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-2-2/par-1
- suppl-4301-7/art-143/par-1: この条 → 法人税法 附則第百四十三条 (Supplementary Provisions, Article 143), suppl-4301-7/art-143 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-143 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-143
- suppl-4301-7/art-143/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4301-7/art-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1
## Cited by
25 provisions cite this one. No official source publishes this direction.
- 法人税法 附則第一条第一項第四号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-4/sub-2
- 法人税法 附則第一条第一項第六号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-6/sub-2
- 法人税法 附則第一条第一項第七号イ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-7/sub-1
- 法人税法 附則第一条第一項第十号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-10/sub-2
- 法人税法 附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-2
- 法人税法 附則第二十一条第三項（外国法人に係る恒久的施設の定義に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-3
- 法人税法 附則第二十一条第四項（外国法人に係る恒久的施設の定義に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-4
- 法人税法 附則第二十四条第一項（交換により取得した資産の圧縮額の損金算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-24/par-1
- 法人税法 附則第二十五条第一項（法人の返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1
- 法人税法 附則第二十五条第二項（法人の返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-2
- 法人税法 附則第二十五条第三項（法人の返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-3
- 法人税法 附則第二十五条第五項（法人の返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-5
- 法人税法 附則第二十八条第一項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-1
- 法人税法 附則第二十八条第二項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2
- 法人税法 附則第二十八条第三項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3
- 法人税法 附則第二十八条第四項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-4
- 法人税法 附則第二十八条第五項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-5
- 法人税法 附則第二十八条第六項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-6
- 法人税法 附則第二十八条第七項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-7
- 法人税法 附則第二十八条第八項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-8
- 法人税法 附則第三十二条第一項（連結事業年度における返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32/par-1
- 法人税法 附則第三十二条第二項（連結事業年度における返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32/par-2
- 法人税法 附則第三十三条第一項（連結事業年度における長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-33/par-1
- 法人税法 附則第三十三条第二項（連結事業年度における長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-33/par-2
- 法人税法 附則第百四十三条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-143/par-1
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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-20261008T111236-130, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-131, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-132, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-133, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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