# 法人税法 / Corporation Tax Act — 第百三十二条 (Supplementary Provisions, Article 132) - 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: 第百三十二条 (Supplementary Provisions, Article 132)（処分、手続等に関する経過措置） — address `suppl-4181-83/art-132` - 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-132 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-132 - 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. --- ### 第百三十二条（処分、手続等に関する経過措置） — Transitional Measures for Dispositions, Procedures, etc. caption: machine translation, not official suppl-4181-83/art-132 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-132 · https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-132 **第一項** この法律の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4181-83/art-132/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-132/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-132/par-1 Dispositions, procedures and other acts carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment (including orders based on it; the same applies hereinafter in this Article), for which there are equivalent provisions in each Act as amended, are deemed, unless otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of each Act as amended. machine translation, not official **第二項** この法律の施行前に改正前のそれぞれの法律の規定により届出その他の手続をしなければならない事項で、この法律の施行の日前にその手続がされていないものについては、この法律及びこれに基づく命令に別段の定めがあるものを除き、これを、改正後のそれぞれの法律中の相当の規定により手続がされていないものとみなして、改正後のそれぞれの法律の規定を適用する。 suppl-4181-83/art-132/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-132/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-132/par-2 With regard to matters for which a notification or other procedure must be carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment and for which that procedure has not been carried out before the date on which this Act comes into effect, the provisions of each Act as amended apply by deeming the procedure not to have been carried out pursuant to the equivalent provisions of each Act as amended, unless otherwise provided for in this Act or orders based on it. machine translation, not official --- ## Cites - suppl-4181-83/art-132/par-1: この条 → 法人税法 附則第百三十二条 (Supplementary Provisions, Article 132), suppl-4181-83/art-132 — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-132 · https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-132 ## Cited by 3 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 附則第百三十二条第一項（処分、手続等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-132/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-132/par-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