# 法人税法 / Corporation Tax Act — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28)（特定同族会社の特別税率に関する経過措置） — address `suppl-4271-9/art-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-28 - 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. --- ### 第二十八条（特定同族会社の特別税率に関する経過措置） — Transitional Measures Concerning the Special Tax Rate for Specified Family Companies caption: machine translation, not official suppl-4271-9/art-28 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-28 **第一項** 旧法人税法第六十七条第一項に規定する特定同族会社が平成二十八年一月一日前に支払を受けるべき利子等（地方税法の一部を改正する法律（平成二十五年法律第三号）第二条の規定による改正前の地方税法（昭和二十五年法律第二百二十六号）第二十三条第一項第十四号に規定する利子等をいう。附則第三十一条において同じ。）に係る道府県民税（都民税を含む。）に係る旧法人税法第六十七条第三項第五号に規定する還付を受け又は充当される金額については、なお従前の例による。 suppl-4271-9/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-28/par-1 With regard to the amount refunded or subject to appropriation prescribed in Article 67, paragraph (3), item (v) of the Former Corporation Tax Act pertaining to prefectural inhabitants' tax (including Tokyo inhabitants' tax) pertaining to interest and similar income (meaning interest and similar income prescribed in Article 23, paragraph (1), item (xiv) of the Local Tax Act (Act No. 226 of 1950) prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Local Tax Act (Act No. 3 of 2013); the same applies in Article 31 of the Supplementary Provisions) that a specified family company prescribed in Article 67, paragraph (1) of the Former Corporation Tax Act is to receive payment of before January 1, 2016, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4271-9/art-28/par-1: 附則第三十一条 → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4271-9/art-31 — https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-31 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第四号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-4/sub-2 --- ## 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-20261008T111236-124, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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