# 法人税法 / Corporation Tax Act — 第十五条 (Supplementary Provisions, Article 15) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十五条 (Supplementary Provisions, Article 15)（みなし事業年度に関する経過措置） — address `suppl-4311-6/art-15` - 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-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-15 - 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. --- ### 第十五条（みなし事業年度に関する経過措置） — Transitional Measures Concerning Deemed Business Years caption: machine translation, not official suppl-4311-6/art-15 · https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-15 **第一項** 新法人税法第十四条第二項の規定は、新法人税法第四条の二に規定する他の内国法人が施行日以後に新法人税法第十四条第一項第六号又は第七号に掲げる場合に該当することとなる場合における同条第二項に規定する書類の提出について適用し、旧法人税法第四条の二に規定する他の内国法人が施行日前に旧法人税法第十四条第一項第六号又は第七号に掲げる場合に該当することとなった場合における同条第二項に規定する書類の提出については、なお従前の例による。 suppl-4311-6/art-15/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-15/par-1 The provisions of Article 14, paragraph (2) of the New Corporation Tax Act apply to the submission of the documents prescribed in paragraph (2) of that Article in the case where another domestic corporation prescribed in Article 4-2 of the New Corporation Tax Act comes to fall under the case set forth in Article 14, paragraph (1), item (vi) or (vii) of the New Corporation Tax Act on or after the Effective Date, and with regard to the submission of the documents prescribed in paragraph (2) of that Article in the case where another domestic corporation prescribed in Article 4-2 of the Former Corporation Tax Act came to fall under the case set forth in Article 14, paragraph (1), item (vi) or (vii) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4311-6/art-15/par-1: 新法人税法第十四条第一項第六号 → 法人税法 第十四条第一項第六号 (Article 14, paragraph (1), item (vi)), art-14/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-14/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-14/par-1/item-6 - suppl-4311-6/art-15/par-1: 新法人税法第十四条第二項 → 法人税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/corporation-tax-act/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/art-14/par-2 - suppl-4311-6/art-15/par-1: 第七号 → 法人税法 第十四条第一項第七号 (Article 14, paragraph (1), item (vii)), art-14/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/art-14/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-14/par-1/item-7 --- ## 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-20261008T111236-133, 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