# 法人税法 / Corporation Tax Act — 第二十一条 (Supplementary Provisions, Article 21)
- 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: 第二十一条 (Supplementary Provisions, Article 21)（清算中の所得に係る予納申告に関する経過措置） — address `suppl-3631-109/art-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109/art-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-21
- 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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### 第二十一条（清算中の所得に係る予納申告に関する経過措置） — Transitional Measures Concerning Returns for Estimated Tax Due on Income in Liquidation
caption: machine translation, not official
suppl-3631-109/art-21 · https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-21
**第一項** 内国法人である普通法人の昭和六十四年四月一日から昭和六十五年三月三十一日までの間に開始する清算中の事業年度に関する新法人税法第百二条の規定の適用については、同条第一項第三号中「百分の三十七・五」とあるのは、「百分の四十」とする。
suppl-3631-109/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-21/par-1
With regard to the application of the provisions of Article 102 of the New Corporation Tax Act concerning a business year in liquidation of an ordinary corporation which is a domestic corporation starting during the period from April 1, 1989 to March 31, 1990, the term "37.5 percent" in paragraph (1), item (iii) of that Article is deemed to be replaced with "40 percent".
machine translation, not official
## Cited by
1 provision cites this one. No official source publishes this direction.
- 法人税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-3/sub-2
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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-20261008T111236-082, 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