# 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-3501-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3501-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3501-14 - 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 昭和五〇年三月三一日法律第一四号 suppl-3501-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-3501-14 · https://japanlaw.org/l/340AC0000000034/suppl-3501-14 **第一項** この法律は、昭和五十年四月一日から施行する。 suppl-3501-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3501-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3501-14/par-1 This Act comes into effect on April 1, 1975. machine translation, not official **第二項** 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（以下「新法」という。）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。）のこの法律の施行の日（以下「施行日」という。）以後に終了する事業年度の所得に対する法人税及び施行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、法人の施行日前に終了した事業年度の所得に対する法人税及び施行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-3501-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3501-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3501-14/par-2 Except as otherwise provided for in these Supplementary Provisions, the provisions 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) (Definitions) of the New Act; the same applies hereinafter) ending 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 due to a dissolution or merger on or after the Effective 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 ended before the Effective Date and corporation tax on liquidation income due to a dissolution or merger before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法第六十七条（同族会社の特別税率）の規定は、法人の施行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、法人の施行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-3501-14/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-3501-14/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3501-14/par-3 The provisions of Article 67 of the New Act (Special Tax Rate for Family Companies) apply to corporation tax on income for a business year of a corporation beginning on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 法人の昭和五十年四月一日から同年五月三十一日までの間に終了する事業年度の所得に対する法人税に係る新法第七十五条の二（確定申告書の提出期限の延長の特例）（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。）の規定の適用については、新法第七十五条の二第二項中「事業年度終了の日」とあるのは「事業年度終了の日の翌日から一月を経過した日の前日」と、同条第六項中「十五日」とあるのは「四十五日」とする。 suppl-3501-14/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-3501-14/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-3501-14/par-4 With regard to the application of the provisions of Article 75-2 of the New Act (Special Provisions on Extension of the Due Date for Filing a Final Return) (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Act (Mutatis Mutandis Application to Foreign Corporations)) concerning corporation tax on income for a business year of a corporation ending during the period from April 1, 1975 to May 31, 1975, the phrase "the last day of the business year" in Article 75-2, paragraph (2) of the New Act is deemed to be replaced with "the day preceding the day on which one month has elapsed from the day following the last day of the business year", and the phrase "15 days" in paragraph (6) of that Article is deemed to be replaced with "45 days". machine translation, not official --- ## Cites - suppl-3501-14/par-2: この項 → 法人税法 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3501-14/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-3501-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3501-14/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-3501-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3501-14/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-20261008T111236-075, 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