# 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)（公益法人等の範囲に関する経過措置） — address `suppl-4201-23/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-4201-23/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4201-23/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（公益法人等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Public Interest Corporations, etc. caption: machine translation, not official suppl-4201-23/art-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10 **第一項** 第二条の規定による改正前の法人税法（以下附則第二十二条までにおいて「旧法人税法」という。）別表第二第一号の表に掲げる社団法人又は財団法人であって一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（以下この条において「整備法」という。）第四十条第一項の規定により一般社団法人又は一般財団法人として存続するもののうち、整備法第百六条第一項（整備法第百二十一条第一項において読み替えて準用する場合を含む。）の登記をしていないもの（整備法第百三十一条第一項の規定により整備法第四十五条の認可を取り消されたもの（以下この条においてそれぞれ「認可取消社団法人」又は「認可取消財団法人」という。）にあっては、新法人税法第二条第九号の二に規定する非営利型法人に該当するものに限る。）は、新法人税法第二条第六号に規定する公益法人等（以下附則第二十四条までにおいて「公益法人等」という。）とみなして、新法人税法その他法人税に関する法令の規定を適用する。 suppl-4201-23/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-1 An incorporated association or incorporated foundation listed in the table of item (i) of Appended Table 2 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act" up to Article 22 of the Supplementary Provisions) that continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to as the "Arrangement Act" in this Article) and that has not completed the registration under Article 106, paragraph (1) of the Arrangement Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of the Arrangement Act following the deemed replacement of terms) (for one whose authorization under Article 45 of the Arrangement Act has been revoked pursuant to the provisions of Article 131, paragraph (1) of the Arrangement Act (hereinafter referred to as an "incorporated association whose authorization was revoked" or an "incorporated foundation whose authorization was revoked", respectively, in this Article), limited to one that falls under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act) is deemed to be a public interest corporation, etc. prescribed in Article 2, item (vi) of the New Corporation Tax Act (hereinafter referred to as a "public interest corporation, etc." up to Article 24 of the Supplementary Provisions), and the provisions of the New Corporation Tax Act and other laws and regulations concerning corporation tax apply to it. machine translation, not official **第二項** 前項の規定により公益法人等とみなされる認可取消社団法人及び整備法第二条第一項に規定する旧有限責任中間法人で整備法第三条第一項本文の規定の適用を受けるもの（新法人税法第二条第九号の二に規定する非営利型法人に該当するものに限る。）は新法人税法別表第二に掲げる一般社団法人に、前項の規定により公益法人等とみなされる認可取消財団法人は同表に掲げる一般財団法人に、それぞれ該当するものとする。 suppl-4201-23/art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-2 An incorporated association whose authorization was revoked that is deemed to be a public interest corporation, etc. pursuant to the provisions of the preceding paragraph and a former limited liability intermediate corporation prescribed in Article 2, paragraph (1) of the Arrangement Act to which the main clause of Article 3, paragraph (1) of the Arrangement Act applies (limited to one that falls under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act) are to fall under the category of a general incorporated association listed in Appended Table 2 of the New Corporation Tax Act, and an incorporated foundation whose authorization was revoked that is deemed to be a public interest corporation, etc. pursuant to the provisions of the preceding paragraph is to fall under the category of a general incorporated foundation listed in that Table, respectively. machine translation, not official **第三項** 整備法第二十五条第二項に規定する特例無限責任中間法人及び整備法第四十二条第二項に規定する特例民法法人（第一項の規定により公益法人等とみなされる認可取消社団法人及び認可取消財団法人を除く。）は、新法人税法第二条第九号の二に規定する非営利型法人に該当しないものとする。 suppl-4201-23/art-10/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-3 A special unlimited liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act and a special Civil Code corporation prescribed in Article 42, paragraph (2) of the Arrangement Act (excluding an incorporated association whose authorization was revoked and an incorporated foundation whose authorization was revoked that are deemed to be public interest corporations, etc. pursuant to the provisions of paragraph (1)) are not to fall under the category of a non-profit corporation prescribed in Article 2, item (ix)-2 of the New Corporation Tax Act. machine translation, not official --- ## Cites - suppl-4201-23/art-10/par-1: 附則第二十二条 → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4201-23/art-22 — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-22 - suppl-4201-23/art-10/par-1: 附則第二十四条 → 法人税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4201-23/art-24 — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-24 - suppl-4201-23/art-10/par-1: この条 → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4201-23/art-10 — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10 - suppl-4201-23/art-10/par-2: 前項 → 法人税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4201-23/art-10/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-1 - suppl-4201-23/art-10/par-3: 第一項 → 法人税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4201-23/art-10/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5/sub-2 - 法人税法 附則第十条第一項（公益法人等の範囲に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-1 - 法人税法 附則第十条第二項（公益法人等の範囲に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-2 - 法人税法 附則第十条第三項（公益法人等の範囲に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10/par-3 --- ## 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-20261008T111236-109, 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