# 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)（法人税法の一部改正に伴う経過措置の原則） — address `suppl-4131-6/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-4131-6/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-6/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（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4131-6/art-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-2 **第一項** この附則に別段の定めがあるものを除き、第一条の規定による改正後の法人税法（以下「新法人税法」という。）の規定は、平成十三年四月一日以後に合併、分割、現物出資、事後設立（新法人税法第二条第十二号の六に規定する事後設立をいう。以下同じ。）、資本若しくは出資の減少、商法（明治三十二年法律第四十八号）第二百九十三条ノ二の規定による同条に規定する利益の資本への組入れ、同法第二百九十三条ノ三の規定による同条に規定する準備金の資本への組入れ、組織の変更、解散による残余財産の分配、株式（出資を含む。次条までにおいて同じ。）の消却、社員の退社若しくは脱退による持分の払戻し又は資本及び同法第二百八十九条第一項に規定する準備金による同項に規定する資本の欠損のてん補が行われる場合における法人（新法人税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。）の各事業年度の所得に対する法人税、特定信託（新法人税法第二条第二十九号の三に規定する特定信託をいう。以下同じ。）の各計算期間の所得に対する法人税、退職年金等積立金に対する法人税及び同日以後に解散（合併による解散を除く。以下この条において同じ。）が行われる場合における法人の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。以下この条において同じ。）について適用し、同日前に合併、現物出資、事後設立、資本若しくは出資の減少、商法第二百九十三条ノ二の規定による同条に規定する利益の資本への組入れ、同法第二百九十三条ノ三の規定による同条に規定する準備金の資本への組入れ、組織の変更、解散による残余財産の分配、株式の消却、社員の退社若しくは脱退による持分の払戻し又は資本及び同法第二百八十九条第一項に規定する準備金による同項に規定する資本の欠損のてん補が行われた場合における法人の各事業年度の所得に対する法人税、退職年金等積立金に対する法人税及び同日前に解散又は合併が行われた場合における法人の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-4131-6/art-2/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the New Corporation Tax Act") apply to corporation tax on income for each business year of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; the same applies hereinafter) in the case where a merger, a company split, a capital contribution in kind, a post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the New Corporation Tax Act; the same applies hereinafter), a reduction of capital or capital contributions, a capitalization of profits prescribed in Article 293-2 of the Commercial Code (Act No. 48 of 1899) pursuant to the provisions of that Article, a capitalization of reserves prescribed in Article 293-3 of that Code pursuant to the provisions of that Article, an entity conversion, a distribution of residual assets due to dissolution, a cancellation of shares (including capital contributions; the same applies through the following Article), a refund of equity due to the retirement or withdrawal of a member, or a compensation for a capital deficit prescribed in Article 289, paragraph (1) of that Code by means of capital and the reserves prescribed in that paragraph is carried out on or after April 1, 2001, to corporation tax on income for each calculation period of a specified trust (meaning a specified trust prescribed in Article 2, item (xxix)-3 of the New Corporation Tax Act; the same applies hereinafter), to corporation tax on retirement pension funds, and to corporation tax on liquidation income of a corporation in the case where a dissolution (excluding a dissolution due to a merger; the same applies hereinafter in this Article) is carried out 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 Article), and with regard to corporation tax on income for each business year of a corporation in the case where a merger, a capital contribution in kind, a post-formation acquisition of assets, a reduction of capital or capital contributions, a capitalization of profits prescribed in Article 293-2 of the Commercial Code pursuant to the provisions of that Article, a capitalization of reserves prescribed in Article 293-3 of that Code pursuant to the provisions of that Article, an entity conversion, a distribution of residual assets due to dissolution, a cancellation of shares, a refund of equity due to the retirement or withdrawal of a member, or a compensation for a capital deficit prescribed in Article 289, paragraph (1) of that Code by means of capital and the reserves prescribed in that paragraph was carried out before that date, corporation tax on retirement pension funds, and corporation tax on liquidation income of a corporation in the case where a dissolution or merger was carried out before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4131-6/art-2/par-1: この条 → 法人税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4131-6/art-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-2 - suppl-4131-6/art-2/par-1: 商法（明治三十二年法律第四十八号）第二百九十三条ノ二 → e-Gov law 132AC0000000048, 第二百九十三条の二 (Article 293-2), art-293-2 — not held in this collection - suppl-4131-6/art-2/par-1: 同法第二百九十三条ノ三 → e-Gov law 132AC0000000048, 第二百九十三条の三 (Article 293-3), art-293-3 — not held in this collection - suppl-4131-6/art-2/par-1: 同法第二百八十九条第一項 → e-Gov law 132AC0000000048, 第二百八十九条第一項 (Article 289, paragraph (1)), art-289/par-1 — not held in this collection - suppl-4131-6/art-2/par-1: 次条 → 法人税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4131-6/art-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第二条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-2/par-1 - 法人税法 附則第二十三条第一項（政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-23/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-20261008T111236-090, 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