# 法人税法 / Corporation Tax Act — 第二十七条 (Supplementary Provisions, Article 27) - 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: 第二十七条 (Supplementary Provisions, Article 27)（連結法人に係る各連結事業年度の連結所得に対する法人税の税率に関する経過措置） — address `suppl-4281-15/art-27` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-27 - 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. --- ### 第二十七条（連結法人に係る各連結事業年度の連結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 Corporation Tax on Consolidated Income for Each Consolidated Business Year of a Consolidated Corporation caption: machine translation, not official suppl-4281-15/art-27 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-27 **第一項** 連結親法人の施行日から平成三十年三月三十一日までの間に開始する連結事業年度の連結所得に係る新法人税法その他法人税に関する法令及び地方法人税法の規定の適用については、新法人税法第八十一条の十二第一項中「百分の二十三・二」とあるのは、「百分の二十三・四」とする。 suppl-4281-15/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-27/par-1 With regard to the application of the provisions of the New Corporation Tax Act, other laws and regulations concerning corporation tax and the Local Corporation Tax Act concerning consolidated income for a consolidated business year of a consolidated parent corporation beginning during the period from the Effective Date to March 31, 2018, the phrase "23.2 percent" in Article 81-12, paragraph (1) of the New Corporation Tax Act is deemed to be replaced with "23.4 percent". 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-20261008T111236-127, 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