# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-4231-82`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-82
- 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.

---

## 附　則 平成二三年六月三〇日法律第八二号
<sup>suppl-4231-82 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4231-82/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　公布の日から起算して二月を経過した日
  <sup>suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-1</sup>
  the following provisions: the day on which two months have elapsed from the date of promulgation;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-1/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第百五十九条に二項を加える改正規定及び同法第百六十三条の改正規定
    <sup>suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-1/sub-2</sup>
    the provisions in Article 2 adding two paragraphs to Article 159 of the Corporation Tax Act and amending Article 163 of that Act;
    <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十四年一月一日
  <sup>suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2012
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第四十号の改正規定、同法第二十六条第一項第三号の改正規定、同法第四十条及び第四十一条の改正規定、同法第八十一条の七第一項及び第八十一条の八第一項の改正規定、同法第百三十三条（見出しを含む。）の改正規定、同法第百三十四条（見出しを含む。）の改正規定、同法第百四十七条の改正規定並びに同法第百五十四条第一項及び第二項の改正規定並びに附則第十五条、第八十四条（第十六条の改正規定及び第二十四条の改正規定に限る。）並びに第八十五条第二項及び第三項の規定
    <sup>suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-3/sub-2</sup>
    the provisions in Article 2 amending Article 2, item (xl) of the Corporation Tax Act, amending Article 26, paragraph (1), item (iii) of that Act, amending Articles 40 and 41 of that Act, amending Article 81-7, paragraph (1) and Article 81-8, paragraph (1) of that Act, amending Article 133 of that Act (including its heading), amending Article 134 of that Act (including its heading), amending Article 147 of that Act, and amending Article 154, paragraphs (1) and (2) of that Act, and the provisions of Article 15, Article 84 (limited to the provisions amending Article 16 and the provisions amending Article 24), and Article 85, paragraphs (2) and (3) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

### 第十条（法人税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures upon the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-10</sup>

**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「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。以下同じ。）の平成二十三年四月一日以後に開始する事業年度の所得に対する法人税及び連結法人の同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について適用し、法人の同日前に開始した事業年度の所得に対する法人税及び連結法人の同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については、なお従前の例による。
<sup>suppl-4231-82/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-10/par-1</sup>
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") 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; the same applies hereinafter) starting on or after April 1, 2011 and corporation tax on consolidated income for consolidated business years of a consolidated corporation starting on or after that date, and with regard to corporation tax on income for business years of a corporation that started before that date and corporation tax on consolidated income for consolidated business years of a consolidated corporation that started before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十一条（適格現物出資の定義に関する経過措置） — Transitional Measures Concerning the Definition of Qualified Contribution in Kind
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-11 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-11</sup>

**第一項**  新法人税法第二条第十二号の十四の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる現物出資について適用し、施行日前に行われた現物出資については、なお従前の例による。
<sup>suppl-4231-82/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-11/par-1</sup>
The provisions of Article 2, item (xii)-14 of the New Corporation Tax Act apply to a contribution in kind effected on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and with regard to a contribution in kind effected before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十二条（資産の評価損の損金不算入等に関する経過措置） — Transitional Measures Concerning the Exclusion of Valuation Losses on Assets from Deductible Expenses, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-12 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-12</sup>

**第一項**  新法人税法第三十三条第五項の規定は、法人が施行日以後に行う同条第二項及び第三項に規定する評価換え並びに施行日以後に生ずる同条第四項に規定する事実について適用する。
<sup>suppl-4231-82/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-12/par-1</sup>
The provisions of Article 33, paragraph (5) of the New Corporation Tax Act apply to revaluations prescribed in paragraphs (2) and (3) of that Article that a corporation makes on or after the Effective Date and to the facts prescribed in paragraph (4) of that Article that arise on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十三条（各事業年度の所得に対する法人税の税率等に関する経過措置） — Transitional Measures Concerning the Tax Rate, etc. for Corporation Tax on Income for Each Business Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-13</sup>

**第一項**  新法人税法第六十六条第六項（第三号に係る部分に限る。）及び第六十七条第一項の規定は、法人の平成二十三年四月一日以後に開始する事業年度（施行日前に終了する事業年度を除く。）の所得に対する法人税について適用し、法人の同年四月一日前に開始した事業年度（同日以後に開始し、かつ、施行日前に終了する事業年度を含む。）の所得に対する法人税については、なお従前の例による。
<sup>suppl-4231-82/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-13/par-1</sup>
The provisions of Article 66, paragraph (6) (limited to the part pertaining to item (iii)) and Article 67, paragraph (1) of the New Corporation Tax Act apply to corporation tax on income for business years of a corporation starting on or after April 1, 2011 (excluding a business year ending before the Effective Date), and with regard to corporation tax on income for business years of a corporation that started before April 1, 2011 (including a business year that started on or after that date and ended before the Effective Date), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十四条（連結欠損金の繰越しに関する経過措置） — Transitional Measures Concerning Carryover of Consolidated Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-14</sup>

**第一項**  新法人税法第八十一条の九第五項（第四号に係る部分に限る。）の規定は、連結親法人の平成二十三年四月一日以後に開始する同号に規定する適用連結事業年度（施行日前に終了する同号に規定する適用連結事業年度を除く。）の連結所得に対する法人税について適用する。
<sup>suppl-4231-82/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-14/par-1</sup>
The provisions of Article 81-9, paragraph (5) of the New Corporation Tax Act (limited to the part pertaining to item (iv)) apply to corporation tax on consolidated income for an applicable consolidated business year prescribed in that item of a consolidated parent corporation starting on or after April 1, 2011 (excluding an applicable consolidated business year prescribed in that item ending before the Effective Date).
<sup>machine translation, not official</sup>

### 第十五条（確定申告又は連結確定申告に係る更正又は決定による所得税額等又は中間納付額の還付に関する経過措置） — Transitional Measures Concerning Refund of Income Tax, etc. or of the Amount of Interim Payment Due to a Reassessment or Determination Related to a Final Return or a Consolidated Final Return
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-15 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-15</sup>

**第一項**  新法人税法第百三十三条及び第百三十四条の規定は、平成二十四年一月一日以後に支払決定又は充当をするこれらの規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。
<sup>suppl-4231-82/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-15/par-1</sup>
The provisions of Articles 133 and 134 of the New Corporation Tax Act apply to interest on a refund pertaining to a refund under those provisions for which payment is decided or appropriation is made on or after January 1, 2012; provided, however, that with regard to the calculation of the whole or part of that interest on a refund that corresponds to the period before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  平成二十三年十二月三十一日以前に支払決定又は充当をした第二条の規定による改正前の法人税法第百三十三条又は第百三十四条の規定による還付金に係る還付加算金については、なお従前の例による。
<sup>suppl-4231-82/art-15/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-15/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-15/par-2</sup>
With regard to interest on a refund pertaining to a refund under Article 133 or 134 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 for which payment was decided or appropriation was made on or before December 31, 2011, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十六条（外国法人に係る各事業年度の所得に対する法人税の税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for a Foreign Corporation's Corporation Tax on Income for Each Business Year
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-16 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-16</sup>

**第一項**  新法人税法第百四十三条第五項（第三号に係る部分に限る。）の規定は、外国法人の平成二十三年四月一日以後に開始する事業年度（施行日前に終了する事業年度を除く。）の所得に対する法人税について適用する。
<sup>suppl-4231-82/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-16/par-1</sup>
The provisions of Article 143, paragraph (5) of the New Corporation Tax Act (limited to the part pertaining to item (iii)) apply to corporation tax on income for business years of a foreign corporation starting on or after April 1, 2011 (excluding a business year ending before the Effective Date).
<sup>machine translation, not official</sup>

### 第九十二条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-92 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-92 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-92</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-4231-82/art-92/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-92/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第九十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-82/art-93 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-93 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-93</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4231-82/art-93/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-93/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-93/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4231-82/art-1/par-1/item-3/sub-2: 附則第十五条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4231-82/art-15 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-15
- suppl-4231-82/art-92/par-1: この条 → 法人税法 附則第九十二条 (Supplementary Provisions, Article 92), suppl-4231-82/art-92 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-92 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-92
- suppl-4231-82/art-92/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4231-82/art-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1

## 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三号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-3/sub-2
- 法人税法 附則第九十二条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-92/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-20261008T111236-116, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-117, 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