# 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-3451-37` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3451-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3451-37 - 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 昭和四五年四月三〇日法律第三七号 suppl-3451-37 · https://japanlaw.org/ja/corporation-tax-act/suppl-3451-37 · https://japanlaw.org/l/340AC0000000034/suppl-3451-37 **第一項** この法律は、昭和四十五年五月一日から施行する。ただし、第十二条の改正規定は、同年十月一日から施行する。 suppl-3451-37/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3451-37/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3451-37/par-1 This Act comes into effect on May 1, 1970; provided, however, that the provisions amending Article 12 come into effect on October 1, 1970. machine translation, not official **第二項** 改正後の法人税法（以下「新法」という。）第二条（定義）、第五十六条の二（完成工事補償引当金）及び第六十七条（同族会社の特別税率）の規定は、法人（新法第二条第八号に規定する人格のない社団等を含む。以下同じ。）の昭和四十五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。以下この項において同じ。）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-3451-37/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3451-37/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3451-37/par-2 The provisions of Article 2 (Definitions), Article 56-2 (Reserve for Warranties on Completed Construction Work) and Article 67 (Special Tax Rate for Family Companies) of the Corporation Tax Act after the amendment (hereinafter referred to as "the New Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Act; the same applies hereinafter) beginning on or after April 1, 1970 and to corporation tax on liquidation income due to 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; the same applies hereinafter in this paragraph), and with regard to corporation tax on income for a business year of a corporation that began before that date and corporation tax on liquidation income due to a dissolution or merger before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 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、この法律の施行の日以後に提出期限の到来するこれら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改正前の法人税法第七十一条（同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については、なお従前の例による。 suppl-3451-37/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-3451-37/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3451-37/par-3 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)) apply to corporation tax pertaining to returns under those provisions for which the due date for filing arrives on or after the date on which this Act comes into effect, and with regard to corporation tax pertaining to returns under Article 71 of the Corporation Tax Act prior to the amendment (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) for which the due date for filing arrived before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3451-37/par-2: この項 → 法人税法 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3451-37/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-3451-37/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3451-37/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第二項 — https://japanlaw.org/ja/corporation-tax-act/suppl-3451-37/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3451-37/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-20261008T111236-071, 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