# 法人税法 / Corporation Tax Act — 第四十一条 (Supplementary Provisions, Article 41)
- 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: 第四十一条 (Supplementary Provisions, Article 41)（代表者等の自署押印に関する経過措置） — address `suppl-4301-7/art-41`
- 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-41
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-41
- 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.
caption: machine translation, not official
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.
machine translation, not official
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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-20261008T111236-132, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-133, 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