# 法人税法 / Corporation Tax Act — 第百三十一条 (Supplementary Provisions, Article 131) - 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: 第百三十一条 (Supplementary Provisions, Article 131)（罰則に関する経過措置） — address `suppl-4181-83/art-131` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-131 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-131 - 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. --- ### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4181-83/art-131 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-131 · https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-131 **第一項** この法律（附則第一条各号に掲げる規定については、当該各規定。以下同じ。）の施行前にした行為、この附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為並びにこの法律の施行後前条第一項の規定によりなおその効力を有するものとされる同項に規定する法律の規定の失効前にした行為に対する罰則の適用については、なお従前の例による。 suppl-4181-83/art-131/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-131/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-131/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, each of those provisions; the same applies hereinafter) comes into effect, to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, and to acts committed after this Act comes into effect but before the provisions of the Acts prescribed in paragraph (1) of the preceding Article, which are to remain in force pursuant to the provisions of that paragraph, cease to be effective, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4181-83/art-131/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4181-83/art-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-1/par-1/item-1 - 法人税法 附則第百三十三条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-133/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-133/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-20261008T111236-105, 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