# 法人税法 / Corporation Tax Act — 第四十条 (Supplementary Provisions, Article 40) - 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: 第四十条 (Supplementary Provisions, Article 40)（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） — address `suppl-4141-15/art-40` - 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/art-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-15/art-40 - 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 ## 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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08