# 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-3431-22`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3431-22
- 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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## 附 則 昭和四三年四月二〇日法律第二二号
suppl-3431-22 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3431-22/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-1
**第一項** この法律は、公布の日から施行する。
suppl-3431-22/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-1/par-1
This Act comes into effect on the date of promulgation.
machine translation, not official
### 第二条（配当等の額とみなす金額に関する経過規定） — Transitional Provisions Concerning the Amount Deemed to Be the Amount of Dividends, etc.
caption: machine translation, not official
suppl-3431-22/art-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-2
**第一項** 改正後の法人税法（以下「新法」という。）第二十四条第一項（減資等により交付される金銭等のうち配当等の額とみなす金額）の規定は、法人（新法第二条第八号（定義）に規定する人格のない社団等を含む。以下同じ。）が昭和四十三年四月一日以後に同項各号に掲げる金銭その他の資産の交付を受ける場合について適用し、法人が同日前に当該金銭その他の資産の交付を受けた場合については、なお従前の例による。
suppl-3431-22/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-2/par-1
The provisions of Article 24, paragraph (1) (Amount Deemed to Be the Amount of Dividends, etc. out of Monies, etc. Delivered upon a Capital Reduction, etc.) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to cases where a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) (Definitions) of the New Act; the same applies hereinafter) receives the delivery of monies or other assets listed in the items of that paragraph on or after April 1, 1968, and with regard to cases where a corporation received the delivery of such monies or other assets before that date, the provisions then in force continue to govern.
machine translation, not official
### 第三条（工事負担金に係る圧縮記帳及び引当金に関する経過規定） — Transitional Provisions Concerning Advanced Depreciation by Reduction of Book Value Related to Payment by the Users and Reserves
caption: machine translation, not official
suppl-3431-22/art-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-3
**第一項** 新法第四十五条（工事負担金で取得した固定資産等の圧縮額の損金算入）及び第五十二条から第五十六条まで（引当金）の規定は、法人の昭和四十三年四月一日以後に開始する事業年度の所得に対する法人税について適用し、法人の同日前に開始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-3431-22/art-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-3/par-1
The provisions of Article 45 (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired through Payment by the Users) and Articles 52 through 56 (Reserves) of the New Act apply to corporation tax on income for a business year of a corporation beginning on or after April 1, 1968, and with regard to corporation tax on income for a business year of a corporation that began before that date, the provisions then in force continue to govern.
machine translation, not official
### 第四条（青色申告書を提出した事業年度の欠損金の繰越し等に関する経過規定） — Transitional Provisions Concerning Carryover of Losses Incurred in Business Years for Which a Blue Return Was Filed, etc.
caption: machine translation, not official
suppl-3431-22/art-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-4
**第一項** 新法第五十七条（青色申告書を提出した事業年度の欠損金の繰越し）、第五十八条（青色申告書を提出しなかつた事業年度の災害による損失金の繰越し）及び第八十一条第四項（欠損金の繰戻しによる還付）（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、法人の昭和四十三年四月一日以後に開始する事業年度において生じた欠損金額について適用し、法人の同日前に開始した事業年度において生じた欠損金額については、なお従前の例による。
suppl-3431-22/art-4/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-4/par-1
The provisions of Article 57 of the New Act (Carryover of Losses Incurred in Business Years for Which a Blue Return Was Filed), Article 58 (Carryover of Losses Due to Disasters Incurred in Business Years for Which No Blue Return Was Filed) and Article 81, paragraph (4) (Refund by Carryback of Losses) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) apply to a net operating loss incurred in a business year of a corporation beginning on or after April 1, 1968, and with regard to a net operating loss incurred in a business year of a corporation that began before that date, the provisions then in force continue to govern.
machine translation, not official
### 第五条（退職年金積立金に対する法人税の税率に関する経過規定） — Transitional Provisions Concerning the Tax Rate for Corporation Tax on Retirement Pension Funds
caption: machine translation, not official
suppl-3431-22/art-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-5
**第一項** 新法第八十七条（退職年金積立金に対する法人税の税率）の規定は、退職年金業務を行なう内国法人の昭和四十三年四月一日以後に開始する事業年度の退職年金積立金に対する法人税について適用し、退職年金業務を行なう内国法人の同日前に開始した事業年度の退職年金積立金に対する法人税については、なお従前の例による。
suppl-3431-22/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3431-22/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3431-22/art-5/par-1
The provisions of Article 87 of the New Act (Tax Rate for Corporation Tax on Retirement Pension Funds) apply to corporation tax on the retirement pension fund for a business year beginning on or after April 1, 1968 of a domestic corporation that conducts retirement pension business, and with regard to corporation tax on the retirement pension fund for a business year that began before that date of a domestic corporation that conducts retirement pension business, the provisions then in force continue to govern.
machine translation, not official
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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-20261008T111236-070, 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