# 法人税法 / Corporation Tax Act — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（中間申告に関する経過規定） — address `suppl-3401-34/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-11 - 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. --- ### 第十一条（中間申告に関する経過規定） — Transitional Provisions Concerning Interim Returns caption: machine translation, not official suppl-3401-34/art-11 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-11 **第一項** 普通法人の施行日の属する事業年度の中間申告に係る法人税（次項の規定に該当するものを除く。）に対する新法第七十一条（中間申告）（新法第百四十五条第一項（外国法人に対する準用）において準用する場合を含む。）の規定の適用については、新法第七十一条第一項第一号中「確定申告書に記載すべき第七十四条第一項第二号（確定申告に係る法人税額）に掲げる金額」とあるのは「旧法人税法（昭和二十二年法律第二十八号）第十八条第一項（中間申告を要しない法人の確定申告）又は第二十一条第一項（中間申告を要する法人の確定申告）の規定による申告書（以下この条において「旧確定申告書」という。）に記載すべき法人税額」と、同条第二項第一号中「確定申告書に記載すべき第七十四条第一項第二号に掲げる金額」とあるのは「旧確定申告書に記載すべき法人税額」とする。 suppl-3401-34/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-11/par-1 With regard to the application of the provisions of Article 71 of the New Act (Interim Return) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) to corporation tax pertaining to the interim return of an ordinary corporation for the business year containing the Effective Date (excluding corporation tax falling under the provisions of the following paragraph), the phrase "the amount listed in Article 74, paragraph (1), item (ii) (Amount of Corporation Tax Pertaining to Final Returns) that is to be entered in the Final Return" in Article 71, paragraph (1), item (i) of the New Act is deemed to be replaced with "the amount of corporation tax that is to be entered in a return under Article 18, paragraph (1) (Final Returns of Corporations Not Required to File Interim Returns) or Article 21, paragraph (1) (Final Returns of Corporations Required to File Interim Returns) of the former Corporation Tax Act (Act No. 28 of 1947) (hereinafter referred to as a "former Final Return" in this Article)", and the phrase "the amount listed in Article 74, paragraph (1), item (ii) that is to be entered in the Final Return" in paragraph (2), item (i) of that Article is deemed to be replaced with "the amount of corporation tax that is to be entered in the former Final Return". machine translation, not official **第二項** 施行日の前日までに提出期限の到来した旧法第十九条（中間申告）又は第二十条（新設法人等の中間申告の特例）の規定による申告書に係る法人税については、なお従前の例による。 suppl-3401-34/art-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-11/par-2 With regard to corporation tax pertaining to a return under Article 19 (Interim Returns) or Article 20 (Special Provisions on Interim Returns of Newly Established Corporations, etc.) of the Former Act for which the due date for filing arrived by the day preceding the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 前項の規定によりなお従前の例によることとされる法人税は、新法の規定の適用については、新法第七十一条第一項（新法第百四十五条第一項において準用する場合を含む。）の規定による申告書に係る法人税とみなす。 suppl-3401-34/art-11/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-11/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-11/par-3 Corporation tax with regard to which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph is deemed, with regard to the application of the provisions of the New Act, to be corporation tax pertaining to a return under Article 71, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act). machine translation, not official --- ## Cites - suppl-3401-34/art-11/par-1: 次項 → 法人税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3401-34/art-11/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-11/par-2 - suppl-3401-34/art-11/par-3: 前項 → 法人税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3401-34/art-11/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-11/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十一条第一項（中間申告に関する経過規定） — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-11/par-1 - 法人税法 附則第十一条第三項（中間申告に関する経過規定） — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-11/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-11/par-3 - 法人税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-17/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-20261008T111236-066, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, 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