# 法人税法 / Corporation Tax Act — 第百六条 (Supplementary Provisions, Article 106) - 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: 第百六条 (Supplementary Provisions, Article 106)（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — address `suppl-4311-6/art-106` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-106 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-106 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百六条（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. caption: machine translation, not official suppl-4311-6/art-106 · https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-106 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-106 **第一項** 前条の規定による改正後の所得税法等の一部を改正する法律（以下この条において「新平成三十年改正法」という。）附則第二十五条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新平成三十年改正法第二条の規定による改正前の法人税法第五十三条第九項の規定は、施行日後に公益法人等に該当することとなる普通法人及び協同組合等について適用し、施行日以前に公益法人等に該当することとなった特定普通法人等については、なお従前の例による。 suppl-4311-6/art-106/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-106/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-106/par-1 The provisions of Article 53, paragraph (9) 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. as amended by the provisions of the preceding Article (hereinafter referred to as the "New 2018 Amendment Act" in this Article), which remain in force pursuant to the provisions of Article 25, paragraph (1) of the Supplementary Provisions of the New 2018 Amendment Act, apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新平成三十年改正法附則第二十八条第三項の規定は、施行日後に公益法人等に該当することとなる普通法人及び協同組合等について適用し、施行日以前に公益法人等に該当することとなった特定普通法人等については、なお従前の例による。 suppl-4311-6/art-106/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-106/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-106/par-2 The provisions of Article 28, paragraph (3) of the Supplementary Provisions of the New 2018 Amendment Act apply to ordinary corporations and cooperatives, etc. that come to fall under public interest corporations, etc. after the Effective Date, and with regard to specified ordinary corporations, etc. that came to fall under public interest corporations, etc. on or before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4311-6/art-106/par-1: この条 → 法人税法 附則第百六条 (Supplementary Provisions, Article 106), suppl-4311-6/art-106 — https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-106 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-106 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十四条第一項（課税所得の範囲の変更等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-14/par-1 - 法人税法 附則第百六条第一項（所得税法等の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-106/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-106/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-134, 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