# 法人税法 / Corporation Tax Act — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（法人税法の一部改正に伴う経過措置の原則） — address `suppl-5081-12/art-14` - 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/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-14 - 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 --- ## Cites - 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-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 --- ## 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 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08