# 法人税法 / Corporation Tax Act — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（調整規定） — address `suppl-4191-58/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-10 - 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. --- ### 第十条（調整規定） — Adjustment Provisions caption: machine translation, not official suppl-4191-58/art-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-10 **第一項** この法律及び株式会社商工組合中央金庫法（平成十九年法律第七十四号）、株式会社日本政策投資銀行法（平成十九年法律第八十五号）又は地方公営企業等金融機構法（平成十九年法律第六十四号）に同一の法律の規定についての改正規定がある場合において、当該改正規定が同一の日に施行されるときは、当該法律の規定は、株式会社商工組合中央金庫法、株式会社日本政策投資銀行法又は地方公営企業等金融機構法によってまず改正され、次いでこの法律によって改正されるものとする。 suppl-4191-58/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-10/par-1 If this Act and the Shoko Chukin Bank Limited Act (Act No. 74 of 2007), the Act on Development Bank of Japan Inc. (Act No. 85 of 2007), or the Act on the Finance Organization for Local Public Enterprises (Act No. 64 of 2007) contain provisions amending the same provisions of a law, and those amending provisions come into effect on the same day, those provisions of the law are to be amended first by the Shoko Chukin Bank Limited Act, the Act on Development Bank of Japan Inc., or the Act on the Finance Organization for Local Public Enterprises, and then by this Act. machine translation, not official --- ## 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-20261008T111236-107, 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