# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-5041-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5041-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5041-4
- 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.

---

## 附　則 令和四年三月三一日法律第四号
<sup>suppl-5041-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1</sup>

**第一項**  この法律は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5041-4/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1</sup>
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　令和四年十二月三十一日
  <sup>suppl-5041-4/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-2</sup>
  the following provisions: December 31, 2022;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第三十八条第一項の改正規定
    <sup>suppl-5041-4/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-2/sub-1</sup>
    the provisions of Article 2 amending Article 38, paragraph (1) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和五年一月一日
  <sup>suppl-5041-4/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2023;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5041-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二十六条第一項第二号の改正規定、同条第五項の改正規定、同法第五十五条の改正規定、同法第七十二条第三項の改正規定（「同条第十九項」を「同条第二十項及び第二十一項第三号」に、「同条第二十三項」を「同条第二十五項」に、「同条第二十四項」を「同条第二十六項」に改める部分を除く。）、同法第百四十二条の二の改正規定及び同法第百四十四条の四第七項の改正規定並びに附則第十一条及び第十四条の規定
    <sup>suppl-5041-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 2 amending Article 26, paragraph (1), item (ii) of the Corporation Tax Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 55 of that Act, the provisions amending Article 72, paragraph (3) of that Act (excluding the part replacing "paragraph (19) of that Article" with "paragraph (20) and paragraph (21), item (iii) of that Article", "paragraph (23) of that Article" with "paragraph (25) of that Article" and "paragraph (24) of that Article" with "paragraph (26) of that Article"), the provisions amending Article 142-2 of that Act and the provisions amending Article 144-4, paragraph (7) of that Act, and the provisions of Articles 11 and 14 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四から六まで**  略
  <sup>suppl-5041-4/art-1/par-1/item-4-to-6 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-4-to-6 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-4-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  第二条中法人税法別表第三に次のように加える改正規定　労働者協同組合法（令和二年法律第七十八号）の施行の日
  <sup>suppl-5041-4/art-1/par-1/item-7 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-7</sup>
  the provisions of Article 2 adding the following to Appended Table 3 of the Corporation Tax Act: the date on which the Workers' Cooperatives Act (Act No. 78 of 2020) comes into effect.
  <sup>machine translation, not official</sup>

### 第九条（還付金等の益金不算入等に関する経過措置） — Transitional Measures for Exclusion of Refunds from Gross Profits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-9 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-9</sup>

**第一項**  第二条の規定による改正後の法人税法（以下「新法人税法」という。）第二十六条第四項の規定は、内国法人の施行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する。
<sup>suppl-5041-4/art-9/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-9/par-1</sup>
The provisions of Article 26, paragraph (4) of the Corporation Tax Act as amended by Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a domestic corporation beginning on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十条（国庫補助金等で取得した固定資産等の圧縮額の損金算入等に関する経過措置） — Transitional Measures for Inclusion in Deductible Expenses, etc. of the Depreciated Amount of Fixed Assets, etc. Acquired with National Government Subsidies, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10</sup>

**第一項**  新法人税法第四十二条第一項及び第五項の規定は、法人（人格のない社団等を含む。以下附則第十六条までにおいて同じ。）が施行日以後に交付を受ける新法人税法第四十二条第一項に規定する国庫補助金等に係る同項又は同条第五項に規定する固定資産について適用し、法人が施行日前に交付を受けた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。）第四十二条第一項に規定する国庫補助金等に係る同項又は同条第五項に規定する固定資産については、なお従前の例による。
<sup>suppl-5041-4/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10/par-1</sup>
The provisions of Article 42, paragraphs (1) and (5) of the New Corporation Tax Act apply to Fixed Assets prescribed in paragraph (1) or (5) of that Article pertaining to national government subsidies, etc. prescribed in Article 42, paragraph (1) of the New Corporation Tax Act that a corporation (including an association or foundation without juridical personality; hereinafter the same applies up to Article 16 of the Supplementary Provisions) receives on or after the Effective Date, and with regard to Fixed Assets prescribed in paragraph (1) or (5) of that Article pertaining to national government subsidies, etc. prescribed in Article 42, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") that a corporation received before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新法人税法第四十五条第一項及び第五項の規定は、法人が施行日以後に交付を受けるこれらの規定の金銭又は資材に係るこれらの規定に規定する固定資産について適用し、法人が施行日前に交付を受けた旧法人税法第四十五条第一項又は第五項の金銭又は資材に係るこれらの規定に規定する固定資産については、なお従前の例による。
<sup>suppl-5041-4/art-10/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10/par-2</sup>
The provisions of Article 45, paragraphs (1) and (5) of the New Corporation Tax Act apply to Fixed Assets prescribed in those provisions pertaining to the money or materials set forth in those provisions that a corporation receives on or after the Effective Date, and with regard to Fixed Assets prescribed in those provisions pertaining to the money or materials set forth in Article 45, paragraph (1) or (5) of the Former Corporation Tax Act that a corporation received before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新法人税法第四十六条第一項の規定は、協同組合等が施行日以後に同項の賦課に基づいて納付される金額に係る同項に規定する固定資産について適用し、協同組合等が施行日前に旧法人税法第四十六条第一項の賦課に基づいて納付された金額に係る同項に規定する固定資産については、なお従前の例による。
<sup>suppl-5041-4/art-10/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10/par-3</sup>
The provisions of Article 46, paragraph (1) of the New Corporation Tax Act apply to Fixed Assets prescribed in that paragraph pertaining to amounts paid to a cooperative, etc. on or after the Effective Date based on the levy set forth in that paragraph, and with regard to Fixed Assets prescribed in that paragraph pertaining to amounts paid to a cooperative, etc. before the Effective Date based on the levy set forth in Article 46, paragraph (1) of the Former Corporation Tax Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第四項**  新法人税法第四十七条第一項及び第五項の規定は、法人が施行日以後に支払を受ける同条第一項に規定する保険金等に係る同項に規定する代替資産若しくは損壊資産等又は同条第五項に規定する固定資産について適用し、法人が施行日前に支払を受けた旧法人税法第四十七条第一項に規定する保険金等に係る同項に規定する代替資産若しくは損壊をした所有固定資産若しくは代替資産となるべき資産又は同条第五項に規定する固定資産については、なお従前の例による。
<sup>suppl-5041-4/art-10/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10/par-4</sup>
The provisions of Article 47, paragraphs (1) and (5) of the New Corporation Tax Act apply to replacement assets or damaged assets, etc. prescribed in paragraph (1) of that Article, or Fixed Assets prescribed in paragraph (5) of that Article, pertaining to insurance monies, etc. prescribed in paragraph (1) of that Article payment of which a corporation receives on or after the Effective Date, and with regard to replacement assets, owned Fixed Assets that were damaged or assets that are to become replacement assets prescribed in Article 47, paragraph (1) of the Former Corporation Tax Act, or Fixed Assets prescribed in paragraph (5) of that Article, pertaining to insurance monies, etc. prescribed in paragraph (1) of that Article payment of which a corporation received before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十一条（不正行為等に係る費用等に関する経過措置） — Transitional Measures for Expenses, etc. Related to Wrongful Acts, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-11 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-11</sup>

**第一項**  新法人税法第五十五条第三項の規定は、法人の令和五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する。
<sup>suppl-5041-4/art-11/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-11/par-1</sup>
The provisions of Article 55, paragraph (3) of the New Corporation Tax Act apply to corporation tax on income for a business year of a corporation beginning on or after January 1, 2023.
<sup>machine translation, not official</sup>

### 第十二条（外国税額の控除に関する経過措置） — Transitional Measures for Foreign Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-12 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-12</sup>

**第一項**  新法人税法第六十九条の規定は、内国法人の施行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する。
<sup>suppl-5041-4/art-12/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-12/par-1</sup>
The provisions of Article 69 of the New Corporation Tax Act apply to corporation tax on income for a business year of a domestic corporation beginning on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十三条（欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures for Refund through Carryback of Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-13 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-13</sup>

**第一項**  新法人税法第八十条の規定は、内国法人の施行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する。
<sup>suppl-5041-4/art-13/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-13/par-1</sup>
The provisions of Article 80 of the New Corporation Tax Act apply to corporation tax on income for a business year of a domestic corporation beginning on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十四条（仮決算をした場合の中間申告書の記載事項等に関する経過措置） — Transitional Measures for Matters to be Entered in Interim Return, etc. in the Case of Provisional Settlement of Accounts
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-14 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-14</sup>

**第一項**  新法人税法第百四十四条の四第七項の規定は、外国法人の令和五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。
<sup>suppl-5041-4/art-14/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-14/par-1</sup>
The provisions of Article 144-4, paragraph (7) of the New Corporation Tax Act apply to corporation tax on income for a business year of a foreign corporation beginning on or after January 1, 2023, and with regard to corporation tax on income for a business year of a foreign corporation that began before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-98 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-98 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-98</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5041-4/art-98/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-98/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九十九条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-99 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-99 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-99</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5041-4/art-99/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-99/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-99/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5041-4/art-1/par-1/item-3/sub-2: 附則第十一条 → 法人税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5041-4/art-11 — https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-11
- suppl-5041-4/art-1/par-1/item-3/sub-2: 第十四条 → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5041-4/art-14 — https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-14
- suppl-5041-4/art-9/par-1: 第二十六条第四項 → 法人税法 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/en/corporation-tax-act/art-26/par-4 · https://japanlaw.org/l/340AC0000000034/art-26/par-4
- suppl-5041-4/art-10/par-1: 第五項 → 法人税法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/corporation-tax-act/art-42/par-5 · https://japanlaw.org/l/340AC0000000034/art-42/par-5
- suppl-5041-4/art-10/par-1: 新法人税法第四十二条第一項 → 法人税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/corporation-tax-act/art-42/par-1 · https://japanlaw.org/l/340AC0000000034/art-42/par-1
- suppl-5041-4/art-10/par-2: 新法人税法第四十五条第一項 → 法人税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1
- suppl-5041-4/art-10/par-2: 第五項 → 法人税法 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — https://japanlaw.org/en/corporation-tax-act/art-45/par-5 · https://japanlaw.org/l/340AC0000000034/art-45/par-5
- suppl-5041-4/art-10/par-3: 新法人税法第四十六条第一項 → 法人税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/corporation-tax-act/art-46/par-1 · https://japanlaw.org/l/340AC0000000034/art-46/par-1
- suppl-5041-4/art-10/par-4: 新法人税法第四十七条第一項 → 法人税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/corporation-tax-act/art-47/par-1 · https://japanlaw.org/l/340AC0000000034/art-47/par-1
- suppl-5041-4/art-10/par-4: 第五項 → 法人税法 第四十七条第五項 (Article 47, paragraph (5)), art-47/par-5 — https://japanlaw.org/en/corporation-tax-act/art-47/par-5 · https://japanlaw.org/l/340AC0000000034/art-47/par-5
- suppl-5041-4/art-11/par-1: 新法人税法第五十五条第三項 → 法人税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/corporation-tax-act/art-55/par-3 · https://japanlaw.org/l/340AC0000000034/art-55/par-3
- suppl-5041-4/art-12/par-1: 新法人税法第六十九条 → 法人税法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/corporation-tax-act/art-69 · https://japanlaw.org/l/340AC0000000034/art-69
- suppl-5041-4/art-13/par-1: 新法人税法第八十条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80
- suppl-5041-4/art-14/par-1: 新法人税法第百四十四条の四第七項 → 法人税法 第百四十四条の四第七項 (Article 144-4, paragraph (7)), art-144-4/par-7 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-7 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-7
- suppl-5041-4/art-98/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5041-4/art-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1
- suppl-5041-4/art-98/par-1: この条 → 法人税法 附則第九十八条 (Supplementary Provisions, Article 98), suppl-5041-4/art-98 — https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-98 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-98

## 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三号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-3/sub-2
- 法人税法 附則第九十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-98/par-1

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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-20261008T111236-141, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-142, 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