# 法人税法 / Corporation Tax Act — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（各対象会計年度の国際最低課税額に対する法人税に関する経過措置） — address `suppl-5061-8/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-10 - 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. --- ### 第十条（各対象会計年度の国際最低課税額に対する法人税に関する経過措置） — Transitional Measures for Corporation Tax on the International Minimum Tax Amount for Each Covered Fiscal Year caption: machine translation, not official suppl-5061-8/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-10 **第一項** 新法人税法第八十二条及び第八十二条の二の規定は、内国法人の施行日以後に開始する対象会計年度の同条第一項に規定する国際最低課税額に対する法人税について適用する。 suppl-5061-8/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-10/par-1 The provisions of Articles 82 and 82-2 of the New Corporation Tax Act apply to corporation tax on the international minimum tax amount prescribed in paragraph (1) of that Article of a domestic corporation for a covered fiscal year beginning on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5061-8/art-10/par-1: 新法人税法第八十二条 → 法人税法 第八十二条 (Article 82), art-82 — https://japanlaw.org/en/corporation-tax-act/art-82 · https://japanlaw.org/l/340AC0000000034/art-82 --- ## 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-20261008T111236-146, 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