# 法人税法 / Corporation Tax Act — 第十六条 (Supplementary Provisions, Article 16)

- 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: 第十六条 (Supplementary Provisions, Article 16)（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） — address `suppl-4231-82/art-16`
- 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/art-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-16
- 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>

---

## 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-20261008T111236-117, 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