# 法人税法 / Corporation Tax Act — 第百三十八条 (Supplementary Provisions, Article 138) - 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: 第百三十八条 (Supplementary Provisions, Article 138)（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-5021-8/art-138` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-138 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-138 - 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. --- ### 第百三十八条（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-5021-8/art-138 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-138 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-138 **第一項** 第三十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。）附則第二十八条第七項の規定は、内国法人の令和四年三月三十一日以後に終了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-5021-8/art-138/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-138/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-138/par-1 The provisions of Article 28, paragraph (7) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by Article 30 (referred to as the "New 2018 Amendment Act" in this Article) apply to corporation tax on income for a business year of a domestic corporation ending on or after March 31, 2022. machine translation, not official **第二項** 附則第二十九条第一項の規定により新法人税法第六十四条の九第一項の規定による承認があったものとみなされた内国法人の新平成三十年改正法附則第二十八条第七項に規定する収益の額及び費用の額については、同項の規定は、適用しない。 suppl-5021-8/art-138/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-138/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-138/par-2 The provisions of Article 28, paragraph (7) of the Supplementary Provisions of the New 2018 Amendment Act do not apply to the amount of proceeds and the amount of expenses prescribed in that paragraph of a domestic corporation deemed to have received the approval under Article 64-9, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 29, paragraph (1) of the Supplementary Provisions. machine translation, not official **第三項** 附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものとみなされた内国法人は新法人税法第六十四条の十一第一項各号又は第六十四条の十二第一項各号に掲げる法人に該当するものと、附則第三十条第三項又は第五項の規定により新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものとみなされた内国法人は新法人税法第六十四条の十一第一項第二号又は第六十四条の十二第一項各号に掲げる法人に該当しないものと、それぞれみなして、新平成三十年改正法附則第二十八条第七項の規定を適用する。 suppl-5021-8/art-138/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-138/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-138/par-3 A domestic corporation that is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed to fall under a corporation listed in any of the items of Article 64-11, paragraph (1) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, and a domestic corporation that is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act pursuant to the provisions of Article 30, paragraph (3) or (5) of the Supplementary Provisions is deemed not to fall under a corporation listed in Article 64-11, paragraph (1), item (ii) or any of the items of Article 64-12, paragraph (1) of the New Corporation Tax Act, respectively, and the provisions of Article 28, paragraph (7) of the Supplementary Provisions of the New 2018 Amendment Act apply. machine translation, not official --- ## Cites - suppl-5021-8/art-138/par-1: この条 → 法人税法 附則第百三十八条 (Supplementary Provisions, Article 138), suppl-5021-8/art-138 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-138 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-138 - suppl-5021-8/art-138/par-2: 新法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1 - suppl-5021-8/art-138/par-2: 附則第二十九条第一項 → 法人税法 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5021-8/art-29/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-29/par-1 - suppl-5021-8/art-138/par-3: 附則第三十条第三項 → 法人税法 附則第三十条第三項 (Supplementary Provisions, Article 30, paragraph (3)), suppl-5021-8/art-30/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-30/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-3 - suppl-5021-8/art-138/par-3: 新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-5021-8/art-138/par-3: 新法人税法第六十四条の十一第一項第二号 → 法人税法 第六十四条の十一第一項第二号 (Article 64-11, paragraph (1), item (ii)), art-64-11/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-64-11/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-64-11/par-1/item-2 - suppl-5021-8/art-138/par-3: 第五項 → 法人税法 附則第三十条第五項 (Supplementary Provisions, Article 30, paragraph (5)), suppl-5021-8/art-30/par-5 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-30/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-30/par-5 - suppl-5021-8/art-138/par-3: 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第五号ネ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-4 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-5/sub-4 - 法人税法 附則第百三十八条第一項（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-5021-8/art-138/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-138/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-20261008T111236-140, 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