# 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-5081-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5081-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5081-12 - 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 令和八年三月三一日法律第一二号 suppl-5081-12 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5081-12/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1 **第一項** この法律は、令和八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。 suppl-5081-12/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1/par-1 This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一から四まで** 略 suppl-5081-12/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1/par-1/item-1-to-4 Omitted machine translation, not official **五** 次に掲げる規定　令和九年一月一日 suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1/par-1/item-5 the following provisions: January 1, 2027; machine translation, not official **イからニまで** 略 suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ホ** 第十三条の規定（同条中我が国の防衛力の抜本的な強化等のために必要な財源の確保に関する特別措置法第四十三条第二十五項の改正規定を除く。）並びに附則第八十九条第一項及び第九十二条の規定 suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1/par-1/item-5/sub-2 the provisions of Article 13 (excluding the provisions in that Article amending Article 43, paragraph (25) of the Act on Special Measures Concerning the Securing of Financial Resources Necessary for the Fundamental Reinforcement of Japan's Defense Capabilities, etc.) and the provisions of Article 89, paragraph (1) and Article 92 of the Supplementary Provisions machine translation, not official ### 第十四条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-5081-12/art-14 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-14 **第一項** この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（次条及び附則第十六条において「新法人税法」という。）の規定は、内国法人のこの法律の施行の日（以下「施行日」という。）以後に開始する対象会計年度の国際最低課税額に対する法人税及び法人（人格のない社団等を含む。）の施行日以後に開始する対象会計年度の国際最低課税残余額に対する法人税について適用し、内国法人の施行日前に開始した対象会計年度の国際最低課税額に対する法人税については、なお従前の例による。 suppl-5081-12/art-14/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-14/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (referred to as the "New Corporation Tax Act" in the following Article and Article 16 of the Supplementary Provisions) apply to corporation tax on the international minimum tax amount for covered fiscal years of a domestic corporation starting on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and to corporation tax on the international minimum tax residual amount for covered fiscal years of a corporation (including an association or foundation without juridical personality) starting on or after the Effective Date, and with regard to corporation tax on the international minimum tax amount for covered fiscal years of a domestic corporation that started before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十五条（国際最低課税額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the International Minimum Tax Amount caption: machine translation, not official suppl-5081-12/art-15 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-15 **第一項** 新法人税法第八十二条の三第七項、第十一項及び第十四項の規定は、所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十三条の規定にかかわらず、内国法人の令和八年一月一日以後に開始する対象会計年度について適用する。この場合において、同日から同年三月三十一日までの間に開始した対象会計年度における新法人税法第八十二条の三第七項、第十一項及び第十四項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第七項 第二項第一号から第三号まで 所得税法等の一部を改正する法律（令和七年法律第十三号）第二条の規定（同法附則第一条第三号ロ（施行期日）に掲げる改正規定に限る。）による改正前の法人税法（第十一項及び第十四項において「旧法人税法」という。）第八十二条の二第二項第一号から第三号まで（国際最低課税額） 第十一項 第六項から第九項までの規定は、これらの規定 第七項の規定は、同項 のこれらの規定 の同項 第一項 所得税法等の一部を改正する法律（令和八年法律第十二号。以下この項において「改正法」という。）附則第十六条第一項（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置）の規定により読み替えられた第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供）に規定するグループ国際最低課税額等報告事項等をいい、旧法人税法第八十二条の二第一項 第六項から第九項までのいずれか 第七項 場合（ 場合（改正法附則第十六条第一項の規定により読み替えられた （特定多国籍企業グループ等に係る報告事項等の提供）の規定 の規定 第十四項 第六項から第八項まで及び前三項 第七項及び第十一項 第四項に 旧法人税法第八十二条の二第四項に 第六項及び第七項中「第二項第一号 第七項中「第八十二条の二第二項第一号 「第四項第一号から第三号まで」と、第八項中「第二項第一号イ」とあるのは「第四項第一号イ」と、同項各号中「構成会社等の所在地国における」とあるのは「共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の」と、「係る当該特定多国籍企業グループ等の」とあるのは「係る」と、第十一項中「第六項から第九項までの規定」とあるのは「第六項から第八項までの規定」と、「ついて第六項から第九項まで」とあるのは「ついて第十四項において準用する第六項から第八項まで」と、第十二項中「第二項第一号」とあるのは「第四項第一号」と、前項中「第二項第三号若しくは」とあるのは「第四項第三号若しくは」と、「第二項第三号ハ」とあるのは「第四項第三号ハ」 、「第八十二条の二第四項第一号から第三号まで」 suppl-5081-12/art-15/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-15/par-1 The provisions of Article 82-3, paragraphs (7), (11) and (14) of the New Corporation Tax Act apply to covered fiscal years of a domestic corporation starting on or after January 1, 2026, notwithstanding the provisions of Article 13 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025). In this case, with regard to the application of the provisions of Article 82-3, paragraphs (7), (11) and (14) of the New Corporation Tax Act in covered fiscal years starting during the period from that date to March 31 of that year, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table. Paragraph (7) paragraph (2), items (i) through (iii) Article 82-2, paragraph (2), items (i) through (iii) (International Minimum Tax Amount) 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. (Act No. 13 of 2025) (limited to the amending provisions listed in Article 1, item (iii), (b) (Effective Date) of the Supplementary Provisions of that Act) (referred to as the "Former Corporation Tax Act" in paragraphs (11) and (14)) Paragraph (11) The provisions of paragraphs (6) through (9) apply only in the case where the group international minimum tax amount report matters, etc. of the specified multinational enterprise group, etc. under those provisions The provisions of paragraph (7) apply only in the case where the group international minimum tax amount report matters, etc. of the specified multinational enterprise group, etc. under that paragraph for each covered fiscal year under those provisions for each covered fiscal year under that paragraph (limited to those including a statement that the domestic corporation referred to in paragraph (1) (meaning the group international minimum tax amount report matters, etc. prescribed in Article 150-3, paragraph (1) (Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) as read with the replacement of terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026; hereinafter referred to as the "Amending Act" in this paragraph) (Transitional Measures Concerning the Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.), and limited to those including a statement that the domestic corporation referred to in Article 82-2, paragraph (1) of the Former Corporation Tax Act any of the provisions of paragraphs (6) through (9) the provisions of paragraph (7) (limited to the case where the provisions of Article 150-3, paragraph (3) (limited to the case where the provisions of Article 150-3, paragraph (3) as read with the replacement of terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act (Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply apply Paragraph (14) paragraphs (6) through (8) and the preceding three paragraphs paragraph (7) and paragraph (11) prescribed in paragraph (4) prescribed in Article 82-2, paragraph (4) of the Former Corporation Tax Act in paragraphs (6) and (7), the phrase "paragraph (2), items (i) through (iii) in paragraph (7), the phrase "Article 82-2, paragraph (2), items (i) through (iii) "paragraph (4), items (i) through (iii)"; in paragraph (8), the phrase "paragraph (2), item (i), (a)" is deemed to be replaced with "paragraph (4), item (i), (a)"; in each item of that paragraph, the phrase "in the country of location of the constituent entities" is deemed to be replaced with "of the jointly controlled entities, etc. and other jointly controlled entities, etc. pertaining to those jointly controlled entities, etc. whose country of location is that country of location", and the phrase "of the specified multinational enterprise group, etc. pertaining to" is deemed to be replaced with "pertaining to"; in paragraph (11), the phrase "the provisions of paragraphs (6) through (9)" is deemed to be replaced with "the provisions of paragraphs (6) through (8)", and the phrase "seeks to be subject to any of the provisions of paragraphs (6) through (9)" is deemed to be replaced with "seeks to be subject to any of the provisions of paragraphs (6) through (8) as applied mutatis mutandis pursuant to paragraph (14)"; in paragraph (12), the phrase "paragraph (2), item (i)" is deemed to be replaced with "paragraph (4), item (i)"; and in the preceding paragraph, the phrase "paragraph (2), item (iii) or" is deemed to be replaced with "paragraph (4), item (iii) or", and the phrase "paragraph (2), item (iii), (c)" is deemed to be replaced with "paragraph (4), item (iii), (c)" "Article 82-2, paragraph (4), items (i) through (iii)" machine translation, not official ### 第十六条（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — Transitional Measures Concerning the Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc. caption: machine translation, not official suppl-5081-12/art-16 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16 **第一項** 新法人税法第百五十条の三第一項から第三項まで及び第七項から第九項までの規定は、所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十九条第一項の規定にかかわらず、令和八年一月一日以後に開始する対象会計年度に係る新法人税法第百五十条の三第一項に規定するグループ国際最低課税額等報告事項等について適用する。この場合において、同日から同年三月三十一日までの間に開始した対象会計年度に係る同項に規定するグループ国際最低課税額等報告事項等に係る同項から同条第三項まで及び同条第七項から第九項までの規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第一項 又は当該特定多国籍企業グループ等に属する恒久的施設等（第八十二条第六号に規定する恒久的施設等をいい、その所在地国が我が国であるものに限る。第四項において同じ。）を有する構成会社等である外国法人（以下 （以下 第一項第一号イ 第八十二条の三第二項第一号イ（３） 所得税法等の一部を改正する法律（令和七年法律第十三号）第二条の規定（同法附則第一条第三号ロ（施行期日）に掲げる改正規定に限る。）による改正前の法人税法（以下この項において「旧法人税法」という。）第八十二条の二第二項第一号イ（３） 第一項第一号ロ 又は各対象会計年度の国際最低課税残余額に対する法人税を課する を課する 第八十二条の三第一項 旧法人税法第八十二条の二第一項 第一項第二号 第八十二条の二第一項（除外会社等に関する特例）、第八十二条の三第六項から第九項まで、第十二項若しくは第十三項（これらの規定（同条第九項を除く。）を同条第十四項において準用する場合を含む。）又は第八十二条の十一第四項（国際最低課税残余額） 旧法人税法第八十二条の二第六項から第八項まで、第十一項若しくは第十二項（これらの規定（同条第八項を除く。）を同条第十三項において準用する場合を含む。）又は第八十二条の三第一項（除外会社等に関する特例）の規定、所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十五条（国際最低課税額の計算に関する経過措置）の規定により読み替えられた第八十二条の三第七項（国際最低課税額）（同条第十四項において準用する場合を含む。） 第一項第三号 第八十二条の二第一項 旧法人税法第八十二条の三第一項 第三項 事項及び次項に規定するグループ国内最低課税額報告事項等に相当する事項 事項 第七項 又は前項の規定の適用を受けるグループ国内最低課税額報告対象法人は、第三項又は前項 は、同項 又は当該グループ国内最低課税額報告対象法人の納税地 の納税地 第九項 又はグループ国内最低課税額報告対象法人が最初に第一項、第四項 が最初に第一項 、グループ国内最低課税額報告事項等又は 又は 他の法人又は当該特定多国籍企業グループ等に係る第八十二条第十五号に規定する共同支配会社等であつた他の法人 他の法人 、第四項、第五項及び 及び suppl-5081-12/art-16/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/par-1 The provisions of Article 150-3, paragraphs (1) through (3) and paragraphs (7) through (9) of the New Corporation Tax Act apply to the group international minimum tax amount report matters, etc. prescribed in Article 150-3, paragraph (1) of the New Corporation Tax Act pertaining to covered fiscal years starting on or after January 1, 2026, notwithstanding the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025). In this case, with regard to the application of the provisions of that paragraph through paragraph (3) of that Article and paragraphs (7) through (9) of that Article to the group international minimum tax amount report matters, etc. prescribed in that paragraph pertaining to covered fiscal years that started during the period from that date to March 31 of that year, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table. Paragraph (1) or a foreign corporation that is a constituent entity having a permanent establishment, etc. (meaning a permanent establishment, etc. prescribed in Article 82, item (vi), limited to one whose country of location is Japan; the same applies in paragraph (4)) belonging to the specified multinational enterprise group, etc. (hereinafter (hereinafter Paragraph (1), item (i), (a) Article 82-3, paragraph (2), item (i), (a), (3) Article 82-2, paragraph (2), item (i), (a), (3) 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. (Act No. 13 of 2025) (limited to the amending provisions listed in Article 1, item (iii), (b) (Effective Date) of the Supplementary Provisions of that Act) (hereinafter referred to as the "Former Corporation Tax Act" in this paragraph) Paragraph (1), item (i), (b) or corporation tax on the international minimum tax residual amount for each covered fiscal year is to be imposed is to be imposed Article 82-3, paragraph (1) Article 82-2, paragraph (1) of the Former Corporation Tax Act Paragraph (1), item (ii) Article 82-2, paragraph (1) (Special Provisions on Excluded Entities, etc.), Article 82-3, paragraphs (6) through (9), paragraph (12) or paragraph (13) (including the case where those provisions (excluding paragraph (9) of that Article) are applied mutatis mutandis pursuant to paragraph (14) of that Article) or Article 82-11, paragraph (4) (International Minimum Tax Residual Amount) Article 82-2, paragraphs (6) through (8), paragraph (11) or paragraph (12) of the Former Corporation Tax Act (including the case where those provisions (excluding paragraph (8) of that Article) are applied mutatis mutandis pursuant to paragraph (13) of that Article) or Article 82-3, paragraph (1) of the Former Corporation Tax Act (Special Provisions on Excluded Entities, etc.), the provisions of Article 82-3, paragraph (7) (International Minimum Tax Amount) as read with the replacement of terms pursuant to Article 15 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) (Transitional Measures Concerning the Calculation of the International Minimum Tax Amount) (including the case where it is applied mutatis mutandis pursuant to paragraph (14) of that Article) Paragraph (1), item (iii) Article 82-2, paragraph (1) Article 82-3, paragraph (1) of the Former Corporation Tax Act Paragraph (3) matters equivalent to the group international minimum tax amount report matters, etc. of the specified multinational enterprise group, etc. and matters equivalent to the group domestic minimum tax amount report matters, etc. prescribed in the following paragraph matters equivalent to the group international minimum tax amount report matters, etc. of the specified multinational enterprise group, etc. Paragraph (7) or a corporation subject to group domestic minimum tax amount reporting that is subject to the provisions of the preceding paragraph must, with regard to the specified multinational enterprise group, etc. referred to in paragraph (3) or the preceding paragraph must, with regard to the specified multinational enterprise group, etc. referred to in that paragraph the place for tax payment of the corporation subject to group international minimum tax amount reporting or the corporation subject to group domestic minimum tax amount reporting the place for tax payment of the corporation subject to group international minimum tax amount reporting Paragraph (9) or a corporation subject to group domestic minimum tax amount reporting is first required to provide, under the provisions of paragraph (1), (4) is first required to provide, under the provisions of paragraph (1) , the group domestic minimum tax amount report matters, etc. or or another corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. or another corporation that was a jointly controlled entity, etc. prescribed in Article 82, item (xv) pertaining to the specified multinational enterprise group, etc. another corporation that was a constituent entity belonging to the specified multinational enterprise group, etc. paragraphs (1), (2), (4), (5) and paragraphs (1), (2) and machine translation, not official **第二項** 前項の規定の適用がある場合における所得税法等の一部を改正する法律（令和五年法律第三号）附則第十六条第二項の規定の適用については、同項中「令和六年新法人税法」とあるのは「所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十六条第一項の規定により読み替えられた法人税法」と、「特例）」」とあるのは「その他」」と、「は、「特例）の規定」とあるのは「は、「」と、「」とする」とあるのは「の規定その他」とする」とする。 suppl-5081-12/art-16/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/par-2 With regard to the application of the provisions of Article 16, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) in the case where the provisions of the preceding paragraph apply, the phrase "the Corporation Tax Act as Amended for 2024" in that paragraph is deemed to be replaced with "the Corporation Tax Act as read with the replacement of terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)", the phrase "(Special Provisions on Excluded Entities, etc.)'" is deemed to be replaced with "and other provisions specified by Cabinet Order'", the phrase "is deemed to be replaced with '(Special Provisions on Excluded Entities, etc.), the provisions of" is deemed to be replaced with "is deemed to be replaced with ', the provisions of", and the phrase "(Transitional Measures Concerning the Calculation of the International Minimum Tax Amount)'" is deemed to be replaced with "(Transitional Measures Concerning the Calculation of the International Minimum Tax Amount) and other provisions specified by Cabinet Order'". machine translation, not official **第三項** 前二項に定めるもののほか、第一項の規定により読み替えられた新法人税法第百五十条の三第一項の規定による令和八年一月一日から同年三月三十一日までの間に開始した対象会計年度に係る同項に規定するグループ国際最低課税額等報告事項等の提供に関し必要な事項は、政令で定める。 suppl-5081-12/art-16/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/par-3 Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the provision, under Article 150-3, paragraph (1) of the New Corporation Tax Act as read with the replacement of terms pursuant to paragraph (1), of the group international minimum tax amount report matters, etc. prescribed in that paragraph pertaining to covered fiscal years that started during the period from January 1, 2026 to March 31 of that year are specified by Cabinet Order. machine translation, not official ### 第九十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5081-12/art-99 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-99 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-99 **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及び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。 suppl-5081-12/art-99/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-99/par-1 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; the same applies hereinafter 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, the provisions then in force continue to govern. machine translation, not official ### 第百条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5081-12/art-100 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-100 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-100 **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。 suppl-5081-12/art-100/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-100/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-100/par-1 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. machine translation, not official --- ## Cites - suppl-5081-12/art-14/par-1: 附則第十六条 → 法人税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5081-12/art-16 — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16 - suppl-5081-12/art-14/par-1: 次条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5081-12/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-15 - suppl-5081-12/art-15/par-1: 第四項第一号から第三号まで → 法人税法 第八十二条の三第四項第一号 (Article 82-3, paragraph (4), item (i)), art-82-3/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1 - suppl-5081-12/art-15/par-1: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1 - suppl-5081-12/art-15/par-1: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2 - suppl-5081-12/art-15/par-1: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3 - suppl-5081-12/art-15/par-1: 同法附則第一条第三号 → 法人税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5071-13/art-1/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-3 - suppl-5081-12/art-15/par-1: 第四項第一号から第三号まで → 法人税法 第八十二条の三第四項第二号 (Article 82-3, paragraph (4), item (ii)), art-82-3/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2 - suppl-5081-12/art-15/par-1: 所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十三条 → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5071-13/art-13 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-13 - suppl-5081-12/art-15/par-1: 第十一項 → 法人税法 第八十二条の三第十一項 (Article 82-3, paragraph (11)), art-82-3/par-11 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-11 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-11 - suppl-5081-12/art-15/par-1: 第四項第一号から第三号まで → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3 - suppl-5081-12/art-15/par-1: 第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1 - suppl-5081-12/art-15/par-1: 所得税法等の一部を改正する法律（令和七年法律第十三号）第二条 → e-Gov law 507AC0000000013, 第二条 (Article 2), art-2 — not held in this collection - suppl-5081-12/art-15/par-1: 第六項から第九項まで → 法人税法 第八十二条の三第八項 (Article 82-3, paragraph (8)), art-82-3/par-8 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-8 - suppl-5081-12/art-15/par-1: 第六項から第九項まで → 法人税法 第八十二条の三第九項 (Article 82-3, paragraph (9)), art-82-3/par-9 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9 - suppl-5081-12/art-15/par-1: 第百五十条の三第一項 → 法人税法 第百五十条の三第一項 (Article 150-3, paragraph (1)), art-150-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1 - suppl-5081-12/art-15/par-1: 前三項 → 法人税法 第八十二条の三第十二項 (Article 82-3, paragraph (12)), art-82-3/par-12 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-12 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-12 - suppl-5081-12/art-15/par-1: 同項 → 法人税法 第八十二条の三第四項 (Article 82-3, paragraph (4)), art-82-3/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4 - suppl-5081-12/art-15/par-1: 新法人税法第八十二条の三第七項 → 法人税法 第八十二条の三第七項 (Article 82-3, paragraph (7)), art-82-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7 - suppl-5081-12/art-15/par-1: 第六項から第九項まで → 法人税法 第八十二条の三第六項 (Article 82-3, paragraph (6)), art-82-3/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-6 - suppl-5081-12/art-15/par-1: 所得税法等の一部を改正する法律（令和八年法律第十二号。以下この項において「改正法」という。）附則第十六条第一項 → 法人税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-5081-12/art-16/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/par-1 - suppl-5081-12/art-15/par-1: 前三項 → 法人税法 第八十二条の三第十三項 (Article 82-3, paragraph (13)), art-82-3/par-13 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-13 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-13 - suppl-5081-12/art-15/par-1: 第十四項 → 法人税法 第八十二条の三第十四項 (Article 82-3, paragraph (14)), art-82-3/par-14 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-14 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-14 - suppl-5081-12/art-15/par-1: 同条 → 法人税法 第八十二条の三 (Article 82-3), art-82-3 — https://japanlaw.org/en/corporation-tax-act/art-82-3 · https://japanlaw.org/l/340AC0000000034/art-82-3 - suppl-5081-12/art-16/par-1: 第七項から第九項まで → 法人税法 第百五十条の三第八項 (Article 150-3, paragraph (8)), art-150-3/par-8 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-8 - suppl-5081-12/art-16/par-1: 第八十二条の三第二項第一号 → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1 - suppl-5081-12/art-16/par-1: 同法附則第一条第三号 → 法人税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5071-13/art-1/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-3 - suppl-5081-12/art-16/par-1: 第八十二条の十一第四項 → 法人税法 第八十二条の十一第四項 (Article 82-11, paragraph (4)), art-82-11/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-11/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-11/par-4 - suppl-5081-12/art-16/par-1: 第一項第三号 → 法人税法 第百五十条の三第一項第三号 (Article 150-3, paragraph (1), item (iii)), art-150-3/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1/item-3 - suppl-5081-12/art-16/par-1: 第八十二条の三第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1 - suppl-5081-12/art-16/par-1: 所得税法等の一部を改正する法律（令和七年法律第十三号）第二条 → e-Gov law 507AC0000000013, 第二条 (Article 2), art-2 — not held in this collection - suppl-5081-12/art-16/par-1: 新法人税法第百五十条の三第一項から第三項まで → 法人税法 第百五十条の三第一項 (Article 150-3, paragraph (1)), art-150-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1 - suppl-5081-12/art-16/par-1: 新法人税法第百五十条の三第一項から第三項まで → 法人税法 第百五十条の三第三項 (Article 150-3, paragraph (3)), art-150-3/par-3 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-3 - suppl-5081-12/art-16/par-1: 同条 → 法人税法 第百五十条の三 (Article 150-3), art-150-3 — https://japanlaw.org/en/corporation-tax-act/art-150-3 · https://japanlaw.org/l/340AC0000000034/art-150-3 - suppl-5081-12/art-16/par-1: 第八十二条の三第六項から第九項まで → 法人税法 第八十二条の三第八項 (Article 82-3, paragraph (8)), art-82-3/par-8 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-8 - suppl-5081-12/art-16/par-1: 第八十二条の三第六項から第九項まで → 法人税法 第八十二条の三第九項 (Article 82-3, paragraph (9)), art-82-3/par-9 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9 - suppl-5081-12/art-16/par-1: 所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十九条第一項 → 法人税法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-5071-13/art-19/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-19/par-1 - suppl-5081-12/art-16/par-1: 第八十二条の二第一項 → 法人税法 第八十二条の二第一項 (Article 82-2, paragraph (1)), art-82-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-2/par-1 - suppl-5081-12/art-16/par-1: 所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十五条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5081-12/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-15 - suppl-5081-12/art-16/par-1: 第七項から第九項まで → 法人税法 第百五十条の三第七項 (Article 150-3, paragraph (7)), art-150-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-7 - suppl-5081-12/art-16/par-1: 第十二項 → 法人税法 第八十二条の三第十二項 (Article 82-3, paragraph (12)), art-82-3/par-12 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-12 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-12 - suppl-5081-12/art-16/par-1: 前項 → 法人税法 第百五十条の三第六項 (Article 150-3, paragraph (6)), art-150-3/par-6 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-6 - suppl-5081-12/art-16/par-1: 第五項 → 法人税法 第百五十条の三第五項 (Article 150-3, paragraph (5)), art-150-3/par-5 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-5 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-5 - suppl-5081-12/art-16/par-1: 第七項から第九項まで → 法人税法 第百五十条の三第九項 (Article 150-3, paragraph (9)), art-150-3/par-9 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-9 - suppl-5081-12/art-16/par-1: 第八十二条第十五号 → 法人税法 第八十二条第一項第十五号 (Article 82, paragraph (1), item (xv)), art-82/par-1/item-15 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-15 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15 - suppl-5081-12/art-16/par-1: 第八十二条の三第六項から第九項まで → 法人税法 第八十二条の三第六項 (Article 82-3, paragraph (6)), art-82-3/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-6 - suppl-5081-12/art-16/par-1: 第八十二条の三第六項から第九項まで → 法人税法 第八十二条の三第七項 (Article 82-3, paragraph (7)), art-82-3/par-7 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7 - suppl-5081-12/art-16/par-1: 第八十二条第六号 → 法人税法 第八十二条第一項第六号 (Article 82, paragraph (1), item (vi)), art-82/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-82/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-6 - suppl-5081-12/art-16/par-1: 第一項第二号 → 法人税法 第百五十条の三第一項第二号 (Article 150-3, paragraph (1), item (ii)), art-150-3/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1/item-2 - suppl-5081-12/art-16/par-1: 新法人税法第百五十条の三第一項から第三項まで → 法人税法 第百五十条の三第二項 (Article 150-3, paragraph (2)), art-150-3/par-2 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-2 - suppl-5081-12/art-16/par-1: 第一項第一号 → 法人税法 第百五十条の三第一項第一号 (Article 150-3, paragraph (1), item (i)), art-150-3/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1/item-1 - suppl-5081-12/art-16/par-1: 第四項 → 法人税法 第百五十条の三第四項 (Article 150-3, paragraph (4)), art-150-3/par-4 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4 - suppl-5081-12/art-16/par-1: 第十三項 → 法人税法 第八十二条の三第十三項 (Article 82-3, paragraph (13)), art-82-3/par-13 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-13 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-13 - suppl-5081-12/art-16/par-1: 同条第十四項 → 法人税法 第八十二条の三第十四項 (Article 82-3, paragraph (14)), art-82-3/par-14 — https://japanlaw.org/en/corporation-tax-act/art-82-3/par-14 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-14 - suppl-5081-12/art-16/par-2: 所得税法等の一部を改正する法律（令和五年法律第三号）附則第十六条第二項 → 法人税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-5051-3/art-16/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-16/par-2 - suppl-5081-12/art-16/par-2: 前項 → 法人税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-5081-12/art-16/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/par-1 - suppl-5081-12/art-16/par-3: 新法人税法第百五十条の三第一項 → 法人税法 第百五十条の三第一項 (Article 150-3, paragraph (1)), art-150-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1 - suppl-5081-12/art-16/par-3: 前二項 → 法人税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-5081-12/art-16/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/par-2 - suppl-5081-12/art-16/par-3: 前二項 → 法人税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-5081-12/art-16/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/par-1 - suppl-5081-12/art-99/par-1: この条 → 法人税法 附則第九十九条 (Supplementary Provisions, Article 99), suppl-5081-12/art-99 — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-99 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-99 - suppl-5081-12/art-99/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5081-12/art-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十四条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-14/par-1 - 法人税法 附則第十五条第一項（国際最低課税額の計算に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-15/par-1 - 法人税法 附則第十六条第一項（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/par-1 - 法人税法 附則第十六条第二項（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/par-2 - 法人税法 附則第十六条第三項（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/par-3 - 法人税法 附則第九十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-99/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-20261008T111236-149, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-150, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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