# 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)（還付金の益金不算入に関する経過措置） — address `suppl-4281-15/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-4281-15/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4281-15/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（還付金の益金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Refunds from Gross Profits caption: machine translation, not official suppl-4281-15/art-28 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-28 **第一項** 新法人税法第百四十二条の二第一項の規定は、外国法人の令和元年十月一日以後に開始する新法人税法第百四十四条の十三第一項第一号に規定する還付所得事業年度に係る新法人税法第百四十二条の二第一項第四号に規定する還付金の額について適用し、外国法人の同日前に開始した第二条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）第百四十四条の十三第一項第一号に規定する還付所得事業年度に係る旧法人税法第百四十二条の二第一項第四号に規定する還付金の額については、なお従前の例による。 suppl-4281-15/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-28/par-1 The provisions of Article 142-2, paragraph (1) of the New Corporation Tax Act apply to the amount of a refund prescribed in Article 142-2, paragraph (1), item (iv) of the New Corporation Tax Act pertaining to a business year with refunds prescribed in Article 144-13, paragraph (1), item (i) of the New Corporation Tax Act of a foreign corporation that begins on or after October 1, 2019, and with regard to the amount of a refund pertaining to a business year with refunds, prescribed in Article 144-13, paragraph (1), item (i) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act" in this Article), of a foreign corporation that began before that date, which amount is prescribed in Article 142-2, paragraph (1), item (iv) of the Former Corporation Tax Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4281-15/art-28/par-1: この条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4281-15/art-28 — https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-28 ## 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七号の三イ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-7-3/sub-1 - 法人税法 附則第二十八条第一項（還付金の益金不算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-28/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-20261008T111236-127, 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