# 法人税法 / Corporation Tax Act — 第二十一条 (Supplementary Provisions, Article 21)
- Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号
- English title "Corporation Tax Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二十一条 (Supplementary Provisions, Article 21)（外国法人に係る恒久的施設の定義に関する経過措置） — address `suppl-4301-7/art-21`
- 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/art-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第二十一条（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
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## Cites
- 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
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 法人税法 附則第一条第一項第四号ロ（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
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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-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