# 法人税法 / Corporation Tax Act — 第四十八条 (Supplementary Provisions, Article 48) - 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: 第四十八条 (Supplementary Provisions, Article 48)（国内源泉所得に対する法人税に関する経過措置） — address `suppl-4191-6/art-48` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4191-6/art-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-48 - 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. --- ### 第四十八条（国内源泉所得に対する法人税に関する経過措置） — Transitional Measures Concerning Corporation Tax on Domestic Source Income caption: machine translation, not official suppl-4191-6/art-48 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-6/art-48 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-48 **第一項** 第二条の規定による改正後の法人税法第百三十八条第五号の規定は、信託法施行日以後に支払を受けるべき同号に規定する配当等について適用し、信託法施行日前に支払を受けるべき旧法人税法第百三十八条第五号に規定する配当等については、なお従前の例による。 suppl-4191-6/art-48/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-6/art-48/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-48/par-1 The provisions of Article 138, item (v) of the Corporation Tax Act as amended by the provisions of Article 2 apply to dividends, etc. prescribed in that item that are to be received on or after the Effective Date of the Trust Act, and with regard to dividends, etc. prescribed in Article 138, item (v) of the Former Corporation Tax Act that are to be received before the Effective Date of the Trust Act, 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 附則第一条第一項第七号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-1/par-1/item-7/sub-2 - 法人税法 附則第三十四条第二項（合同運用信託の定義等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4191-6/art-34/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-34/par-2 --- ## 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