# 法人税法 / Corporation Tax Act — 第十五条 (Article 15)

- 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: 第十五条 (Article 15)（事業年度を変更した場合等の届出） — address `art-15`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-15
- 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.

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### 第十五条（事業年度を変更した場合等の届出） — Notification in the Case of Change of Business Year, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-15 · https://japanlaw.org/ja/corporation-tax-act/art-15 · https://japanlaw.org/l/340AC0000000034/art-15</sup>

  **第一項**  法人がその定款等に定める会計期間を変更し、又はその定款等において新たに会計期間を定めた場合には、遅滞なく、その変更前の会計期間及び変更後の会計期間又はその定めた会計期間を納税地の所轄税務署長に届け出なければならない。
  <sup>art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/art-15/par-1</sup>
  In the case where a corporation has changed the accounting period specified in its articles of incorporation, etc. or has newly specified an accounting period in its articles of incorporation, etc., it must, without delay, notify the competent district director with jurisdiction over the place for tax payment of the accounting period before the change and the accounting period after the change, or of the accounting period it has specified.
  <sup>machine translation, not official</sup>

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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-20261008T111236-007, 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