# 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-4141-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-15 - 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 平成一四年三月三一日法律第一五号 suppl-4141-15 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-15/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-1 **第一項** この法律は、平成十四年四月一日から施行する。 suppl-4141-15/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-1/par-1 This Act comes into effect on April 1, 2002. machine translation, not official ### 第三十九条（自己の株式の譲渡に関する経過措置） — Transitional Measures Concerning the Transfer of Shares That a Corporation Holds in Itself caption: machine translation, not official suppl-4141-15/art-39 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-39 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-39 **第一項** 第三条の規定による改正後の法人税法（次条において「新法人税法」という。）第二条及び第六十一条の二第五項の規定は、内国法人が施行日以後に行う自己の株式の譲渡について適用する。 suppl-4141-15/art-39/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-39/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-39/par-1 The provisions of Article 2 and Article 61-2, paragraph (5) of the Corporation Tax Act as amended by the provisions of Article 3 (referred to as "the New Corporation Tax Act" in the following Article) apply to a transfer of shares that a domestic corporation holds in itself which the domestic corporation carries out on or after the Effective Date. machine translation, not official ### 第四十条（匿名組合契約等に基づく利益の分配に対する法人税に関する経過措置） — Transitional Measures Concerning Corporation Tax on Distributions of Profits Based on Silent Partnership Contracts, etc. caption: machine translation, not official suppl-4141-15/art-40 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-40 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-40 **第一項** 新法人税法第百三十八条第十一号の規定は、施行日以後に支払を受けるべき同号に掲げる利益の分配について適用し、施行日前に支払を受けるべき第三条の規定による改正前の法人税法第百三十八条第十一号に掲げる利益の分配については、なお従前の例による。 suppl-4141-15/art-40/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-40/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-40/par-1 The provisions of Article 138, item (xi) of the New Corporation Tax Act apply to distributions of profits listed in that item that are to be received on or after the Effective Date, and with regard to distributions of profits listed in Article 138, item (xi) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 that are to be received before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第四十一条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4141-15/art-41 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-41 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-41 **第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4141-15/art-41/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-41/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-41/par-1 Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4141-15/art-39/par-1: 次条 → 法人税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4141-15/art-40 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-40 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-40 - suppl-4141-15/art-41/par-1: 附則第二条から前条まで → 法人税法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4141-15/art-39 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-39 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-39 - suppl-4141-15/art-41/par-1: 附則第二条から前条まで → 法人税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4141-15/art-40 — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-40 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-40 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第三十九条第一項（自己の株式の譲渡に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-39/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-39/par-1 - 法人税法 附則第四十一条第一項（政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-4141-15/art-41/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-41/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-20261008T111236-092, translated 2026-10-08 - claude-sonnet-5-5 — Machine translation, batch corporation-tax-act-20261009T162006-001, translated 2026-10-10 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08