# 法人税法 / Corporation Tax Act — 第十四条 (Supplementary Provisions, Article 14) - 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: 第十四条 (Supplementary Provisions, Article 14)（事業年度に関する経過措置） — address `suppl-4201-23/art-14` - 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-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-14 - 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. --- ### 第十四条（事業年度に関する経過措置） — Transitional Measures Concerning Business Years caption: machine translation, not official suppl-4201-23/art-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-14 **第一項** 新法人税法第十三条第二項第一号の規定は、同号に定める日が施行日以後である場合について適用し、旧法人税法第十三条第二項第一号に定める日が施行日前である場合については、なお従前の例による。 suppl-4201-23/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-14/par-1 The provisions of Article 13, paragraph (2), item (i) of the New Corporation Tax Act apply in the case where the day specified in that item falls on or after the Effective Date, and with regard to the case where the day specified in Article 13, paragraph (2), item (i) of the Former Corporation Tax Act falls before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第十四条第十七号、第十八号、第二十一号及び第二十二号の規定は、施行日以後にこれらの規定に規定する事実が生ずる場合について適用する。 suppl-4201-23/art-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-14/par-2 The provisions of Article 14, items (xvii), (xviii), (xxi) and (xxii) of the New Corporation Tax Act apply in the case where the facts prescribed in those provisions occur on or after the Effective Date. 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-20261008T111236-109, 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