# 法人税法 / Corporation Tax Act — 第二条 (Supplementary Provisions, Article 2) - 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: 第二条 (Supplementary Provisions, Article 2)（研究所の解散等） — address `suppl-3611-82/art-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3611-82/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-2 - 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. --- ### 第二条（研究所の解散等） — Dissolution of the Institute and Related Matters caption: machine translation, not official suppl-3611-82/art-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-3611-82/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-2 **第一項** 農業機械化研究所（以下「研究所」という。）は、機構の成立の時において解散するものとし、その一切の権利及び義務は、その時において機構が承継する。 suppl-3611-82/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3611-82/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-2/par-1 The Institute of Agricultural Machinery (hereinafter referred to as "the Institute") is to be dissolved at the time of the establishment of the Organization, and the Organization succeeds to all of its rights and obligations at that time. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十六条第一項（旧促進法等の暫定的効力等） — https://japanlaw.org/ja/corporation-tax-act/suppl-3611-82/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-16/par-1 --- ## 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-20261008T111236-080, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08