# 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-3421-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3421-21 - 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 昭和四二年五月三一日法律第二一号 suppl-3421-21 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3421-21/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-1 **第一項** この法律は、昭和四十二年六月一日から施行する。 suppl-3421-21/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-1/par-1 This Act comes into effect on June 1, 1967. machine translation, not official ### 第二条（経過規定の原則） — General Principle for Transitional Provisions caption: machine translation, not official suppl-3421-21/art-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-2 **第一項** この附則に別段の定めがあるものを除き、改正後の法人税法（退職年金積立金に対する法人税に係る部分を除く。）の規定は、法人（同法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）のこの法律の施行の日（以下「施行日」という。）以後に開始する事業年度の所得に対する法人税及び同日以後の解散又は合併による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。以下この条において同じ。）について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び同日前の解散又は合併による清算所得に対する法人税については、なお従前の例による。 suppl-3421-21/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended (excluding the part concerning corporation tax on retirement pension funds) apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of that Act; the same applies hereinafter) beginning on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") and to corporation tax on liquidation income from a dissolution or merger on or after that date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid upon a partial distribution of residual assets; hereinafter the same applies in this Article), and the provisions then in force continue to govern corporation tax on income for business years of a corporation that began before that date and corporation tax on liquidation income from a dissolution or merger before that date. machine translation, not official ### 第三条（外国税額の還付金の益金不算入等に関する経過規定） — Transitional Provisions Concerning Exclusion of Refunds of Foreign Taxes from Gross Profits, etc. caption: machine translation, not official suppl-3421-21/art-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-3 **第一項** 改正後の法人税法（以下「新法」という。）第二十六条第二項（外国税額の還付金の益金不算入）、第六十条（保険会社の契約者配当の損金算入）、第六十八条（所得税額の控除）（賞金に係る部分に限る。）、第六十九条（外国税額の控除）及び第七十条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除）の規定は、法人の施行日以後に終了する事業年度の所得に対する法人税について適用し、法人の同日前に終了した事業年度の所得に対する法人税については、なお従前の例による。 suppl-3421-21/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-3/par-1 Article 26, paragraph (2) (Exclusion of Refunds of Foreign Taxes from Gross Profits), Article 60 (Inclusion of Dividends to Policyholders Incurred by Insurance Companies in Deductible Expenses), Article 68 (Income Tax Credit) (limited to the part concerning prize money), Article 69 (Foreign Tax Credit) and Article 70 (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting) of the Corporation Tax Act as amended (hereinafter referred to as "the New Act") apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax on income for business years of a corporation that ended before that date. machine translation, not official ### 第四条（みなし配当金額の一部の控除等に関する経過規定） — Transitional Provisions Concerning Deduction of Part of the Amount of Deemed Dividends, etc. caption: machine translation, not official suppl-3421-21/art-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-4 **第一項** 内国法人が、施行日以後に開始する事業年度（施行日以後に解散した法人の清算中の期間を含む。）において、施行日前に解散し又は合併した内国法人から受ける新法第二十四条第一項第三号又は第四号（解散又は合併の場合のみなし配当）に掲げる金銭その他の資産につき同項の規定により利益の配当又は剰余金の分配の額とみなされる金額がある場合における当該みなされる金額の百分の二十五に相当する金額の法人税額からの控除又は当該百分の二十五に相当する金額の残余財産の価額への算入については、なお従前の例による。 suppl-3421-21/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-4/par-1 If there is an amount deemed, pursuant to the provisions of Article 24, paragraph (1) (Deemed Dividends in the Case of Dissolution or Merger) of the New Act, to be the amount of a dividend of profits or a distribution of surplus with respect to the money or other assets listed in item (iii) or (iv) of that paragraph that a domestic corporation receives, in a business year beginning on or after the Effective Date (including the period in liquidation of a corporation dissolved on or after the Effective Date), from a domestic corporation that was dissolved or merged before the Effective Date, the provisions then in force continue to govern the deduction from the amount of corporation tax of an amount equivalent to 25 percent of that deemed amount or the inclusion of the amount equivalent to that 25 percent in the value of the residual assets. machine translation, not official **第二項** 内国法人が、施行日前に開始した事業年度（施行日前に解散した法人の清算中の期間を含む。）において、施行日以後に解散し又は合併した内国法人から受ける改正前の法人税法（以下「旧法」という。）第二十四条第一項第三号又は第四号（解散又は合併の場合のみなし配当）に掲げる金銭その他の資産につき同項の規定により利益の配当又は剰余金の分配の額とみなされる金額がある場合には、当該金額については、附則第二条（経過規定の原則）の規定にかかわらず、旧法第六十九条、第九十七条及び第百一条（みなし配当金額の一部の控除等）の例によらないものとする。 suppl-3421-21/art-4/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-4/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-4/par-2 If there is an amount deemed, pursuant to the provisions of Article 24, paragraph (1) (Deemed Dividends in the Case of Dissolution or Merger) of the Corporation Tax Act before the amendment (hereinafter referred to as "the Former Act"), to be the amount of a dividend of profits or a distribution of surplus with respect to the money or other assets listed in item (iii) or (iv) of that paragraph that a domestic corporation receives, in a business year that began before the Effective Date (including the period in liquidation of a corporation dissolved before the Effective Date), from a domestic corporation that is dissolved or merged on or after the Effective Date, that amount is not to be treated in accordance with the provisions of Articles 69, 97 and 101 (Deduction of Part of the Amount of Deemed Dividends, etc.) of the Former Act, notwithstanding the provisions of Article 2 (General Principle for Transitional Provisions) of the Supplementary Provisions. machine translation, not official ### 第五条（中間申告に関する経過規定） — Transitional Provisions Concerning Interim Returns caption: machine translation, not official suppl-3421-21/art-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-5 **第一項** 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。）の規定は、施行日以後に提出期限の到来する同条の規定による申告書に係る法人税について適用し、同日前に提出期限の到来した旧法第七十一条（中間申告）（旧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-3421-21/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-5/par-1 Article 71 (Interim Return) of the New Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act) applies to corporation tax pertaining to a return under the provisions of that Article whose due date for filing falls on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a return under the provisions of Article 71 (Interim Return) of the Former Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the Former Act) whose due date for filing fell before that date. machine translation, not official ### 第六条（青色申告の承認の取消しに関する経過規定） — Transitional Provisions Concerning Rescission of Approval to File a Blue Return caption: machine translation, not official suppl-3421-21/art-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-6 **第一項** 新法第百二十七条第一項第二号（青色申告の承認の取消し）（新法第百四十六条第一項（外国法人に対する準用）において準用する場合を含む。）の規定は、施行日以後に同号の規定に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。 suppl-3421-21/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-6/par-1 Article 127, paragraph (1), item (ii) (Rescission of Approval to File a Blue Return) of the New Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act) applies where a fact falling under that item occurs on or after the Effective Date, and the provisions then in force continue to govern where such a fact occurred before that date. machine translation, not official --- ## Cites - suppl-3421-21/art-2/par-1: この条 → 法人税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3421-21/art-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-2 - suppl-3421-21/art-4/par-2: 附則第二条 → 法人税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3421-21/art-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第二条第一項（経過規定の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-2/par-1 - 法人税法 附則第四条第二項（みなし配当金額の一部の控除等に関する経過規定） — https://japanlaw.org/ja/corporation-tax-act/suppl-3421-21/art-4/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-4/par-2 --- ## 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-20261008T111236-069, 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