# 法人税法 / Corporation Tax Act — 第百三十三条 (Supplementary Provisions, Article 133) - 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: 第百三十三条 (Supplementary Provisions, Article 133)（その他の経過措置の政令への委任） — address `suppl-4181-83/art-133` - 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-133 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-133 - 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. --- ### 第百三十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4181-83/art-133 · https://japanlaw.org/ja/corporation-tax-act/suppl-4181-83/art-133 · https://japanlaw.org/l/340AC0000000034/suppl-4181-83/art-133 **第一項** 附則第三条から前条までに規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4181-83/art-133/par-1 · 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 Beyond what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4181-83/art-133/par-1: 附則第三条から前条まで → 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 - suppl-4181-83/art-133/par-1: 附則第三条から前条まで → 法人税法 附則第百三十一条 (Supplementary Provisions, Article 131), 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 ## Cited by 1 provision cites 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 --- ## 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