# 法人税法 / Corporation Tax Act — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（法人税法の一部改正に伴う経過措置の原則） — address `suppl-4201-23/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-9 - 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. --- ### 第九条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4201-23/art-9 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-9 **第一項** この附則に別段の定めがあるものを除き、第二条の規定による改正後の法人税法（以下附則第二十四条までにおいて「新法人税法」という。）の規定は、法人（新法人税法第二条第八号に規定する人格のない社団等を含む。以下附則第二十一条までにおいて同じ。）の施行日以後に開始する事業年度の所得に対する法人税、連結法人の施行日以後に開始する連結事業年度の連結所得に対する法人税及び法人の施行日以後の解散（合併による解散及び新法人税法第九十二条第二項に規定する信託特定解散を除く。以下この条において同じ。）による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部の分配又は引渡しにより納付すべき法人税を含む。）について適用し、法人の施行日前に開始した事業年度の所得に対する法人税、連結法人の施行日前に開始した連結事業年度の連結所得に対する法人税及び法人の施行日前の解散による清算所得に対する法人税（清算所得に対する法人税を課される法人の清算中の事業年度の所得に係る法人税及び残余財産の一部分配により納付すべき法人税を含む。）については、なお従前の例による。 suppl-4201-23/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-9/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act" up to Article 24 of the Supplementary Provisions) apply to corporation tax on income for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the New Corporation Tax Act; hereinafter the same applies up to Article 21 of the Supplementary Provisions) starting on or after the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation starting on or after the Effective Date, and corporation tax on liquidation income resulting from a dissolution (excluding a dissolution due to a merger and a specified trust dissolution prescribed in Article 92, paragraph (2) of the New Corporation Tax Act; hereinafter the same applies in this Article) of a corporation on or after the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution or delivery of residual assets), and with regard to corporation tax on income for business years of a corporation that started before the Effective Date, corporation tax on consolidated income for consolidated business years of a consolidated corporation that started before the Effective Date, and corporation tax on liquidation income resulting from a dissolution of a corporation before the Effective Date (including corporation tax on income for a business year in liquidation of a corporation subject to corporation tax on liquidation income and corporation tax to be paid due to a partial distribution of residual assets), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4201-23/art-9/par-1: この条 → 法人税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4201-23/art-9 — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-9 - suppl-4201-23/art-9/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-9/par-1: 附則第二十一条 → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4201-23/art-21 — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-21 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第九条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-9/par-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-20261008T111236-109, 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