# 法人税法 / Corporation Tax Act — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（中間申告に関する経過規定） — address `suppl-3421-21/art-5` - 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/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3421-21/art-5 - 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 --- ## 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