# 法人税法 / Corporation Tax Act — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（申告書の公示に関する経過規定） — address `suppl-3401-34/art-16` - 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-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-16 - 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. --- ### 第十六条（申告書の公示に関する経過規定） — Transitional Provisions Concerning Public Notice of Returns caption: machine translation, not official suppl-3401-34/art-16 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-16 **第一項** 新法第百五十二条（申告書の公示）の規定は、施行日以後に提出される法人税に係る申告書について適用し、同日前に提出された法人税に係る申告書については、なお従前の例による。 suppl-3401-34/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-16/par-1 The provisions of Article 152 of the New Act (Public Notice of Returns) apply to returns pertaining to corporation tax filed on or after the Effective Date, and with regard to returns pertaining to corporation tax filed before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第百五十二条の規定の適用については、当分の間、同条中「確定申告書」とあるのは、「確定申告書（旧法人税法第十八条又は第二十一条（旧確定申告書）の規定による申告書を含む。）」とする。 suppl-3401-34/art-16/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-16/par-2 With regard to the application of the provisions of Article 152 of the New Act, for the time being, the term "Final Return" in that Article is deemed to be replaced with "Final Return (including a return under Article 18 or Article 21 of the former Corporation Tax Act (Former Final Returns))". machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08