# 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-4291-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4 - 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 平成二九年三月三一日法律第四号 suppl-4291-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4291-4/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1 **第一項** この法律は、平成二十九年四月一日から施行する。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。 suppl-4291-4/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1 This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一及び二** 略 suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-1-to-2 Omitted machine translation, not official **三** 次に掲げる規定　平成二十九年十月一日 suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3 the following provisions: October 1, 2017; machine translation, not official **イ** 略 suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法第二条第十二号の六を同条第十二号の五の二とし、同条第十二号の六の二を同条第十二号の五の三とし、同条第十二号の六の三を同条第十二号の六とし、同号の次に一号を加える改正規定、同条第十二号の六の四を同条第十二号の六の三とし、同号の次に一号を加える改正規定、同条第十二号の八の改正規定、同条第十二号の九イの改正規定、同条第十二号の十一ロの改正規定、同号ハの改正規定、同条第十二号の十四の改正規定、同条第十二号の十八を同条第十二号の十九とする改正規定、同条第十二号の十七の改正規定、同号を同条第十二号の十八とする改正規定、同条第十二号の十六の改正規定、同号を同条第十二号の十七とし、同号の前に一号を加える改正規定、同法第三十四条第一項の改正規定（「及び第五十四条の二第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する新株予約権によるもの並びにこれら以外のもので」を「で業績連動給与に該当しないもの、」に、「並びに第三項」を「及び第三項」に改める部分に限る。）、同法第四十三条第十一項及び第四十八条第十一項の改正規定、同法第五十四条の改正規定、同法第五十四条の二の改正規定、同法第五十七条第三項及び第四項の改正規定、同法第五十七条の二第二項の改正規定、同法第六十一条の二第二項の改正規定、同条第六項の改正規定、同条第九項の改正規定、同条第八項の改正規定、同法第六十一条の十一第一項の改正規定、同法第六十一条の十二第一項の改正規定、同法第六十二条の七第一項の改正規定、同法第六十二条の九第一項の改正規定、同法第七十一条に一項を加える改正規定、同法第八十一条の十第二項の改正規定、同法第八十一条の十九に一項を加える改正規定、同法第百三十二条の二の改正規定並びに同法第百四十四条の三に一項を加える改正規定並びに附則第十一条第二項、第十四条第二項、第十五条、第二十条、第二十四条、第二十七条及び第百七条の規定 suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3/sub-2 the provisions of Article 2 renumbering Article 2, item (xii)-6 of the Corporation Tax Act as item (xii)-5-2 of that Article, renumbering item (xii)-6-2 of that Article as item (xii)-5-3 of that Article, renumbering item (xii)-6-3 of that Article as item (xii)-6 of that Article and adding one item after that item, the provisions renumbering item (xii)-6-4 of that Article as item (xii)-6-3 of that Article and adding one item after that item, the provisions amending item (xii)-8 of that Article, the provisions amending item (xii)-9, (a) of that Article, the provisions amending item (xii)-11, (b) of that Article, the provisions amending (c) of that item, the provisions amending item (xii)-14 of that Article, the provisions renumbering item (xii)-18 of that Article as item (xii)-19 of that Article, the provisions amending item (xii)-17 of that Article, the provisions renumbering that item as item (xii)-18 of that Article, the provisions amending item (xii)-16 of that Article, the provisions renumbering that item as item (xii)-17 of that Article and adding one item before that item, the provisions amending Article 34, paragraph (1) of that Act (limited to the part replacing "and any remuneration based on share options as prescribed in Article 54-2, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options), and any other remuneration" with "that does not fall under the category of performance-linked remuneration, and any remuneration", and replacing "並びに" (and, joining the larger groups) before paragraph (3) with "及び" (and, joining a smaller group)), the provisions amending Article 43, paragraph (11) and Article 48, paragraph (11) of that Act, the provisions amending Article 54 of that Act, the provisions amending Article 54-2 of that Act, the provisions amending Article 57, paragraphs (3) and (4) of that Act, the provisions amending Article 57-2, paragraph (2) of that Act, the provisions amending Article 61-2, paragraph (2) of that Act, the provisions amending paragraph (6) of that Article, the provisions amending paragraph (9) of that Article, the provisions amending paragraph (8) of that Article, the provisions amending Article 61-11, paragraph (1) of that Act, the provisions amending Article 61-12, paragraph (1) of that Act, the provisions amending Article 62-7, paragraph (1) of that Act, the provisions amending Article 62-9, paragraph (1) of that Act, the provisions adding one paragraph to Article 71 of that Act, the provisions amending Article 81-10, paragraph (2) of that Act, the provisions adding one paragraph to Article 81-19 of that Act, the provisions amending Article 132-2 of that Act and the provisions adding one paragraph to Article 144-3 of that Act, and the provisions of Article 11, paragraph (2), Article 14, paragraph (2), Article 15, Article 20, Article 24, Article 27 and Article 107 of the Supplementary Provisions; machine translation, not official **四** 次に掲げる規定　平成三十年一月一日 suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-4 the following provisions: January 1, 2018; machine translation, not official **イ** 略 suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法第三十九条第一項の改正規定 suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-4/sub-2 the provisions of Article 2 amending Article 39, paragraph (1) of the Corporation Tax Act; machine translation, not official ### 第十一条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4291-4/art-11 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-11 **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（附則第一条第三号ロに掲げる改正規定を除く。以下この項において同じ。）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、施行日以後に行われる分割又は新法人税法第二条第十二号の六に規定する現物分配について適用し、施行日前に行われた分割又は第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第二条第十二号の六に規定する現物分配については、なお従前の例による。 suppl-4291-4/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-11/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (excluding the amending provisions set forth in Article 1, item (iii), (b) of the Supplementary Provisions; the same applies hereinafter in this paragraph) (hereinafter referred to as "the New Corporation Tax Act") apply to a company split or a distribution in kind prescribed in Article 2, item (xii)-6 of the New Corporation Tax Act carried out on or after the Effective Date, and with regard to a company split or a distribution in kind prescribed in Article 2, item (xii)-6 of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the Former Corporation Tax Act") carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** この附則に別段の定めがあるものを除き、第二条の規定（附則第一条第三号ロに掲げる改正規定に限る。）による改正後の法人税法（以下「十月新法人税法」という。）の規定は、平成二十九年十月一日以後に行われる合併、分割、現物出資、十月新法人税法第二条第十二号の十六に規定する株式交換等又は株式移転について適用し、同日前に行われた合併、分割、現物出資、株式交換又は株式移転については、なお従前の例による。 suppl-4291-4/art-11/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-11/par-2 Except as otherwise provided in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, item (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act as Amended for October") apply to a merger, company split, contribution in kind, share exchange, etc. prescribed in Article 2, item (xii)-16 of the Corporation Tax Act as Amended for October, or share transfer carried out on or after October 1, 2017, and with regard to a merger, company split, contribution in kind, share exchange or share transfer carried out before that date, the provisions then in force continue to govern. machine translation, not official ### 第十二条（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — Transitional Measures Concerning the Application of the Corporation Tax Act in the Case of Changes to the Scope of Taxable Income, etc. caption: machine translation, not official suppl-4291-4/art-12 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-12 **第一項** 新法人税法第十条の三第一項及び第二項の規定は、施行日後に公益法人等に該当することとなる同条第一項に規定する特定普通法人等について適用し、施行日以前に公益法人等に該当することとなった旧法人税法第十条の三第一項に規定する特定普通法人については、なお従前の例による。 suppl-4291-4/art-12/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-12/par-1 The provisions of Article 10-3, paragraphs (1) and (2) of the New Corporation Tax Act apply to a specified ordinary corporation, etc. prescribed in paragraph (1) of that Article that comes to fall under the category of public interest corporation, etc. after the Effective Date, and with regard to a specified ordinary corporation prescribed in Article 10-3, paragraph (1) of the Former Corporation Tax Act that came to fall under the category of public interest corporation, etc. on or before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十三条（納税地等の異動の届出に関する経過措置） — Transitional Measures Concerning Notification of Change in the Place for Tax Payment, etc. caption: machine translation, not official suppl-4291-4/art-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-13 **第一項** 新法人税法第二十条第一項の規定は、法人（人格のない社団等を含む。以下同じ。）の施行日以後の法人税の納税地の異動について適用し、法人の施行日前の法人税の納税地の異動については、なお従前の例による。 suppl-4291-4/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-13/par-1 The provisions of Article 20, paragraph (1) of the New Corporation Tax Act apply to a change in the place for tax payment for corporation tax of a corporation (including an association or foundation without juridical personality; the same applies hereinafter) on or after the Effective Date, and with regard to a change in the place for tax payment for corporation tax of a corporation before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第二十条第二項の規定は、連結子法人の施行日以後の同項に規定する本店等所在地の異動について適用し、連結子法人の施行日前の旧法人税法第二十条第二項に規定する本店等所在地の異動については、なお従前の例による。 suppl-4291-4/art-13/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-13/par-2 The provisions of Article 20, paragraph (2) of the New Corporation Tax Act apply to a change in the location of the head office, etc. prescribed in that paragraph of a consolidated subsidiary corporation on or after the Effective Date, and with regard to a change in the location of the head office, etc. prescribed in Article 20, paragraph (2) of the Former Corporation Tax Act of a consolidated subsidiary corporation before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十四条（役員給与の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Remuneration for Officers from Deductible Expenses caption: machine translation, not official suppl-4291-4/art-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-14 **第一項** 新法人税法第三十四条の規定は、法人が施行日以後にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与について適用し、法人が施行日前にその支給に係る決議（当該決議が行われない場合には、その支給）をした給与については、なお従前の例による。 suppl-4291-4/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-14/par-1 The provisions of Article 34 of the New Corporation Tax Act apply to remuneration for which a corporation adopts a resolution on its payment (or, if no such resolution is adopted, makes its payment) on or after the Effective Date, and with regard to remuneration for which a corporation adopted a resolution on its payment (or, if no such resolution was adopted, made its payment) before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 十月新法人税法第三十四条の規定は、法人が平成二十九年十月一日以後にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与について適用し、法人が同日前にその支給に係る決議（当該決議が行われない場合には、その支給）をした給与については、なお従前の例による。 suppl-4291-4/art-14/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-14/par-2 The provisions of Article 34 of the Corporation Tax Act as Amended for October apply to remuneration for which a corporation adopts a resolution on its payment (or, if no such resolution is adopted, makes its payment) on or after October 1, 2017, and with regard to remuneration for which a corporation adopted a resolution on its payment (or, if no such resolution was adopted, made its payment) before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日から平成二十九年九月三十日までの間にその支給に係る決議（当該決議が行われない場合には、その支給）をする給与に係る新法人税法第三十四条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第一項第二号 若しくは新株予約権若しくは 若しくは 若しくは第五十四条の二第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する特定新株予約権を交付する を交付する 当該株式若しくは 当該株式又は 第五十四条第一項に 同項に 又は当該新株予約権若しくは当該特定新株予約権に係る第五十四条の二第一項に規定する承継新株予約権による による 株式又は新株予約権 株式 ロ　株式を交付する場合　当該株式が市場価格のある株式又は市場価格のある株式と交換される株式（当該内国法人又は関係法人が発行したものに限る。次号において「適格株式」という。）であること。 ハ　新株予約権を交付する場合　当該新株予約権がその行使により市場価格のある株式が交付される新株予約権（当該内国法人又は関係法人が発行したものに限る。次号において「適格新株予約権」という。）であること。 ロ　株式（第五十四条第一項に規定する特定譲渡制限付株式及び承継譲渡制限付株式を除く。）を交付する場合　当該株式が市場価格のある株式又は市場価格のある株式と交換される株式（当該内国法人又は関係法人が発行したものに限る。次号において「適格株式」という。）であること。 第一項第三号 適格株式又は適格新株予約権 適格株式 第一項第三号イ 若しくは株式若しくは新株予約権の数又は交付される新株予約権の数のうち無償で取得され、若しくは消滅する数 又は株式の数 第一項第三号イ（１） 株式又は新株予約権 株式 第五項 若しくは新株予約権による給与及び第五十四条第一項に規定する特定譲渡制限付株式若しくは承継譲渡制限付株式又は第五十四条の二第一項に規定する特定新株予約権若しくは承継新株予約権による給与で無償で取得され、又は消滅する株式又は新株予約権の数が役務の提供期間以外の事由により変動するもの による給与 第七項 第一項第二号ロ及びハ 第一項第二号ロ suppl-4291-4/art-14/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-14/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-14/par-3 With regard to the application of the provisions of Article 34 of the New Corporation Tax Act to remuneration for which a resolution on its payment (or, if no such resolution is adopted, its payment) is made during the period from the Effective Date to September 30, 2017, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table. Paragraph (1), item (ii) or share options, or or or specified share options as prescribed in Article 54-2, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options) pertaining to monetary claims of a fixed amount, are to be delivered pertaining to monetary claims of a fixed amount, are to be delivered the shares "若しくは" (or, joining a smaller group of alternatives) the shares "又は" (or, joining the larger group of alternatives) as prescribed in Article 54, paragraph (1) as prescribed in that paragraph or in succeeding share options as prescribed in Article 54-2, paragraph (1) pertaining to the share options or the specified share options, and, and, shares or share options shares (b) In the case of delivering shares: That the shares are shares with a market price or shares to be exchanged for shares with a market price (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified shares" in the following item). (c) In the case of delivering share options: That the share options are share options through whose exercise shares with a market price are delivered (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified share options" in the following item). (b) In the case of delivering shares (excluding specified restricted shares and succeeding restricted shares as prescribed in Article 54, paragraph (1)): That the shares are shares with a market price or shares to be exchanged for shares with a market price (limited to those issued by the domestic corporation or a related corporation; referred to as "qualified shares" in the following item). Paragraph (1), item (iii) qualified shares or qualified share options qualified shares Paragraph (1), item (iii), (a) or the number of shares or share options to be delivered, or the number of share options to be delivered that are to be acquired without consideration or extinguished or the number of shares to be delivered Paragraph (1), item (iii), (a), (1) shares or share options shares Paragraph (5) in shares or share options, and remuneration in specified restricted shares or succeeding restricted shares as prescribed in Article 54, paragraph (1) or in specified share options or succeeding share options as prescribed in Article 54-2, paragraph (1) in which the number of shares or share options to be acquired without consideration or extinguished varies due to grounds other than the period of provision of services in shares Paragraph (7) paragraph (1), item (ii), (b) and (c) paragraph (1), item (ii), (b) machine translation, not official ### 第十五条（譲渡制限付株式を対価とする費用の帰属事業年度の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on the Business Year for Vesting Expenses in Exchange for Restricted Shares caption: machine translation, not official suppl-4291-4/art-15 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15 **第一項** 十月新法人税法第五十四条及び第五十四条の二の規定は、法人が平成二十九年十月一日以後にその交付に係る決議（当該決議が行われない場合には、その交付）をする十月新法人税法第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式並びに十月新法人税法第五十四条の二第一項に規定する特定新株予約権及び当該特定新株予約権に係る同項に規定する承継新株予約権について適用し、法人が同日前にその交付に係る決議（当該決議が行われない場合には、その交付）をした第二条の規定（附則第一条第三号ロに掲げる改正規定に限る。）による改正前の法人税法（以下この条において「十月旧法人税法」という。）第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式並びに十月旧法人税法第五十四条の二第一項に規定する新株予約権及び当該新株予約権に係る同項に規定する承継新株予約権については、なお従前の例による。 suppl-4291-4/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15/par-1 The provisions of Articles 54 and 54-2 of the Corporation Tax Act as Amended for October apply to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act as Amended for October and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and to specified share options prescribed in Article 54-2, paragraph (1) of the Corporation Tax Act as Amended for October and succeeding share options prescribed in that paragraph pertaining to those specified share options, for which a corporation adopts a resolution on their delivery (or, if no such resolution is adopted, makes their delivery) on or after October 1, 2017, and with regard to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions set forth in Article 1, item (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act Before the October Changes" in this Article) and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and to share options prescribed in Article 54-2, paragraph (1) of the Corporation Tax Act Before the October Changes and succeeding share options prescribed in that paragraph pertaining to those share options, for which a corporation adopted a resolution on their delivery (or, if no such resolution was adopted, made their delivery) before that date, the provisions then in force continue to govern. machine translation, not official ### 第十六条（特定株主等によって支配された欠損等法人の欠損金の繰越しの不適用に関する経過措置） — Transitional Measures Concerning Non-application of a Carryover of Losses for a Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc. caption: machine translation, not official suppl-4291-4/art-16 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-16 **第一項** 新法人税法第五十七条の二第一項の規定は、法人が施行日以後に他の者との間に当該他の者による同項に規定する特定支配関係を有することとなる場合における同項に規定する適用事業年度前の各事業年度において生じた同項に規定する欠損金額について適用し、法人が施行日前に他の者との間に当該他の者による旧法人税法第五十七条の二第一項に規定する特定支配関係を有することとなった場合における同項に規定する適用事業年度前の各事業年度において生じた同項に規定する欠損金額については、なお従前の例による。 suppl-4291-4/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-16/par-1 The provisions of Article 57-2, paragraph (1) of the New Corporation Tax Act apply to a net operating loss prescribed in that paragraph that arose in each business year prior to the applicable business year prescribed in that paragraph in the case where a corporation comes, on or after the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, and with regard to a net operating loss prescribed in Article 57-2, paragraph (1) of the Former Corporation Tax Act that arose in each business year prior to the applicable business year prescribed in that paragraph in the case where a corporation came, before the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, the provisions then in force continue to govern. machine translation, not official ### 第十七条（特定株主等によって支配された欠損等法人の資産の譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Losses on the Transfer, etc. of Assets of Corporations Showing a Loss, etc. Controlled by Specified Shareholders, etc. from Deductible Expenses caption: machine translation, not official suppl-4291-4/art-17 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-17 **第一項** 新法人税法第六十条の三第一項の規定は、法人の同項に規定する特定支配日が施行日以後である場合における同項に規定する特定資産の同項に規定する譲渡等損失額について適用し、法人の旧法人税法第六十条の三第一項に規定する特定支配日が施行日前であった場合における同項に規定する特定資産の同項に規定する譲渡等損失額については、なお従前の例による。 suppl-4291-4/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-17/par-1 The provisions of Article 60-3, paragraph (1) of the New Corporation Tax Act apply to the loss on the transfer, etc. prescribed in that paragraph of specified assets prescribed in that paragraph in the case where the specified day on which a corporation became subject to control prescribed in that paragraph falls on or after the Effective Date, and with regard to the loss on the transfer, etc. prescribed in Article 60-3, paragraph (1) of the Former Corporation Tax Act of specified assets prescribed in that paragraph in the case where the specified day on which a corporation became subject to control prescribed in that paragraph fell before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十八条（特定資産に係る譲渡等損失額の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Losses on the Transfer, etc. Pertaining to Specified Assets from Deductible Expenses caption: machine translation, not official suppl-4291-4/art-18 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-18 **第一項** 新法人税法第六十二条の七の規定は、法人が施行日以後に同条第一項に規定する支配関係法人との間に支配関係があることとなる場合における同条第二項第二号に規定する特定保有資産の同条第一項に規定する特定資産譲渡等損失額について適用し、法人が施行日前に旧法人税法第六十二条の七第一項に規定する支配関係法人との間に支配関係があることとなった場合における同条第二項第二号に規定する特定保有資産の同条第一項に規定する特定資産譲渡等損失額については、なお従前の例による。 suppl-4291-4/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-18/par-1 The provisions of Article 62-7 of the New Corporation Tax Act apply to the net operating loss on the transfer of specified assets prescribed in paragraph (1) of that Article of specified held assets prescribed in paragraph (2), item (ii) of that Article in the case where a corporation comes, on or after the Effective Date, to have a controlling interest with a corporation having a controlling interest prescribed in paragraph (1) of that Article, and with regard to the net operating loss on the transfer of specified assets prescribed in Article 62-7, paragraph (1) of the Former Corporation Tax Act of specified held assets prescribed in paragraph (2), item (ii) of that Article in the case where a corporation came, before the Effective Date, to have a controlling interest with a corporation having a controlling interest prescribed in paragraph (1) of that Article, the provisions then in force continue to govern. machine translation, not official ### 第十九条（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses, etc. of an Adjustment Account for Assets, etc. Transferred as a Result of a Non-qualified Merger, etc. caption: machine translation, not official suppl-4291-4/art-19 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-19 **第一項** 新法人税法第六十二条の八第四項及び第七項の規定は、施行日以後に行われる同条第一項に規定する非適格合併等について適用し、施行日前に行われた旧法人税法第六十二条の八第一項に規定する非適格合併等については、なお従前の例による。 suppl-4291-4/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-19/par-1 The provisions of Article 62-8, paragraphs (4) and (7) of the New Corporation Tax Act apply to a non-qualified merger, etc. prescribed in paragraph (1) of that Article carried out on or after the Effective Date, and with regard to a non-qualified merger, etc. prescribed in Article 62-8, paragraph (1) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第二十条（内国法人の中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns of Domestic Corporations caption: machine translation, not official suppl-4291-4/art-20 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-20 **第一項** 十月新法人税法第七十一条第五項の規定は、平成二十九年十月一日以後に納税義務が成立する中間申告書に係る法人税について適用する。 suppl-4291-4/art-20/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-20/par-1 The provisions of Article 71, paragraph (5) of the Corporation Tax Act as Amended for October apply to corporation tax pertaining to an interim return for which the tax liability is established on or after October 1, 2017. machine translation, not official ### 第二十一条（内国法人の確定申告書の提出期限の延長の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Extension of the Due Date for Filing a Final Return of a Domestic Corporation caption: machine translation, not official suppl-4291-4/art-21 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-21 **第一項** 施行日前にされた旧法人税法第七十五条の二第一項の申請であって、この法律の施行の際、同項の提出期限の延長又は同条第六項において準用する旧法人税法第七十五条第三項の却下の処分がされていないものについての処分については、なお従前の例による。 suppl-4291-4/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-21/par-1 With regard to a disposition on an application under Article 75-2, paragraph (1) of the Former Corporation Tax Act that was filed before the Effective Date and for which, at the time this Act comes into effect, no disposition of extension of the due date for filing under that paragraph or of dismissal under Article 75, paragraph (3) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (6) of that Article has been made, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前にされた旧法人税法第七十五条の二第一項の指定（施行日以後に前項の規定によりなお従前の例によりされた同条第一項の指定を含む。）は、新法人税法第七十五条の二第一項第二号の指定とみなす。 suppl-4291-4/art-21/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-21/par-2 A designation under Article 75-2, paragraph (1) of the Former Corporation Tax Act made before the Effective Date (including a designation under paragraph (1) of that Article made on or after the Effective Date in accordance with the provisions then in force pursuant to the provisions of the preceding paragraph) is deemed to be a designation under Article 75-2, paragraph (1), item (ii) of the New Corporation Tax Act. machine translation, not official ### 第二十二条（内国法人の欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refunds Based on Carryback of Losses of Domestic Corporations caption: machine translation, not official suppl-4291-4/art-22 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-22 **第一項** 施行日前一年以内に終了した事業年度の所得に対する法人税につき確定申告書を施行日前に提出した内国法人の当該事業年度については、新法人税法第八十条第五項中「当該確定申告書」とあるのは「当該確定申告書の提出と同時」と、「当該各事業年度に係る確定申告書又は当該中間期間（第五項に規定する中間期間をいう。以下この項及び第三項において同じ。）に係る仮決算の中間申告書（第五項に規定する仮決算の中間申告書をいう。以下この項及び第三項において同じ。）」とあるのは「平成二十九年四月三十日まで」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額」とあるのは「当該欠損金額」とあるのは「当該災害損失欠損金額」と、「及び第三項において同じ。）に係る事業年度又は中間期間」とあるのは「において同じ。）」と、「確定申告書又は仮決算の中間申告書」とあるのは「確定申告書」と、「場合（中間期間において生じた災害損失欠損金額について同項の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」とあるのは「場合」として、同条（同項に係る部分に限る。）の規定を適用する。 suppl-4291-4/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-22/par-1 With regard to the business year of a domestic corporation that, before the Effective Date, filed a Final Return concerning corporation tax on income for a business year that ended within one year before the Effective Date, the provisions of Article 80 of the New Corporation Tax Act (limited to the part concerning paragraph (5) of that Article) apply by deeming, in paragraph (5) of that Article, the phrase "'the Final Return'" to be replaced with "'simultaneously with the filing of the Final Return'", the phrase "'the Final Return for each business year or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))'" to be replaced with "'by April 30, 2017'", the phrase "the business year pertaining to the net operating loss' with 'the business year or interim period pertaining to the disaster net operating loss" to be replaced with "the net operating loss' with 'the disaster net operating loss", the phrase "in this paragraph and paragraph (3))', the phrase 'one year prior'" to be replaced with "in this paragraph)', the phrase 'one year prior'", the phrase "the Final Return or interim return based on provisional accounts" to be replaced with "the Final Return", and the phrase "where it has filed a Final Return (or, where the provisions of that paragraph are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'". machine translation, not official ### 第二十三条（特定株主等によって支配された欠損等連結法人の連結欠損金の繰越しの不適用に関する経過措置） — Transitional Measures Concerning Non-application of a Carryover of Consolidated Losses for a Consolidated Corporation Showing a Loss, etc. That Is Controlled by Specified Shareholders, etc. caption: machine translation, not official suppl-4291-4/art-23 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-23 **第一項** 新法人税法第八十一条の十第一項の規定は、連結親法人が施行日以後に他の者との間に当該他の者による同項に規定する特定支配関係を有することとなる場合における同項に規定する適用連結事業年度前の各連結事業年度において生じた同項に規定する連結欠損金額について適用し、連結親法人が施行日前に他の者との間に当該他の者による旧法人税法第八十一条の十第一項に規定する特定支配関係を有することとなった場合における同項に規定する適用連結事業年度前の各連結事業年度において生じた同項に規定する連結欠損金額については、なお従前の例による。 suppl-4291-4/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-23/par-1 The provisions of Article 81-10, paragraph (1) of the New Corporation Tax Act apply to a consolidated net operating loss prescribed in that paragraph that arose in each consolidated business year prior to the applicable consolidated business year prescribed in that paragraph in the case where a consolidated parent corporation comes, on or after the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, and with regard to a consolidated net operating loss prescribed in Article 81-10, paragraph (1) of the Former Corporation Tax Act that arose in each consolidated business year prior to the applicable consolidated business year prescribed in that paragraph in the case where a consolidated parent corporation came, before the Effective Date, to have with another person a specified controlling interest prescribed in that paragraph held by that other person, the provisions then in force continue to govern. machine translation, not official ### 第二十四条（連結中間申告に関する経過措置） — Transitional Measures Concerning Consolidated Interim Returns caption: machine translation, not official suppl-4291-4/art-24 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-24 **第一項** 十月新法人税法第八十一条の十九第八項の規定は、平成二十九年十月一日以後に納税義務が成立する連結中間申告書に係る法人税について適用する。 suppl-4291-4/art-24/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-24/par-1 The provisions of Article 81-19, paragraph (8) of the Corporation Tax Act as Amended for October apply to corporation tax pertaining to a consolidated interim return for which the tax liability is established on or after October 1, 2017. machine translation, not official ### 第二十五条（連結確定申告書の提出期限の延長の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Extension of the Due Date for Filing a Consolidated Final Return caption: machine translation, not official suppl-4291-4/art-25 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-25 **第一項** 施行日前にされた旧法人税法第八十一条の二十四第一項の申請であって、この法律の施行の際、同項の提出期限の延長又は同条第三項において準用する旧法人税法第七十五条第三項の却下の処分がされていないものについての処分については、なお従前の例による。 suppl-4291-4/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-25/par-1 With regard to a disposition on an application under Article 81-24, paragraph (1) of the Former Corporation Tax Act that was filed before the Effective Date and for which, at the time this Act comes into effect, no disposition of extension of the due date for filing under that paragraph or of dismissal under Article 75, paragraph (3) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (3) of that Article has been made, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前にされた旧法人税法第八十一条の二十四第一項の指定（施行日以後に前項の規定によりなお従前の例によりされた同条第一項の指定を含む。）は、新法人税法第八十一条の二十四第一項第二号の指定とみなす。 suppl-4291-4/art-25/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-25/par-2 A designation under Article 81-24, paragraph (1) of the Former Corporation Tax Act made before the Effective Date (including a designation under paragraph (1) of that Article made on or after the Effective Date in accordance with the provisions then in force pursuant to the provisions of the preceding paragraph) is deemed to be a designation under Article 81-24, paragraph (1), item (ii) of the New Corporation Tax Act. machine translation, not official ### 第二十六条（連結欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refunds Based on Carryback of Consolidated Losses caption: machine translation, not official suppl-4291-4/art-26 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-26 **第一項** 施行日前一年以内に終了した連結事業年度の連結所得に対する法人税につき連結確定申告書を施行日前に提出した連結親法人の当該連結事業年度については、新法人税法第八十一条の三十一第五項中「当該連結確定申告書」とあるのは「当該連結確定申告書の提出と同時」と、「当該各連結事業年度に係る連結確定申告書又は当該中間期間（第五項に規定する中間期間をいう。以下この項及び第三項において同じ。）に係る仮決算の連結中間申告書（第五項に規定する仮決算の連結中間申告書をいう。第三項において同じ。）」とあるのは「平成二十九年四月三十日まで」と、「連結欠損金額に係る連結事業年度」とあるのは「災害損失欠損金額」とあるのは「当該連結欠損金額」とあるのは「当該災害損失欠損金額」と、「及び第三項において同じ。）に係る連結事業年度又は中間期間」とあるのは「において同じ。）」と、「場合（中間期間において生じた災害損失欠損金額について同項の規定の適用を受ける場合には、当該中間期間に係る仮決算の連結中間申告書を提出した場合）」とあるのは「場合」として、同条（同項に係る部分に限る。）の規定を適用する。 suppl-4291-4/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-26/par-1 With regard to the consolidated business year of a consolidated parent corporation that, before the Effective Date, filed a consolidated Final Return concerning corporation tax on consolidated income for a consolidated business year that ended within one year before the Effective Date, the provisions of Article 81-31 of the New Corporation Tax Act (limited to the part concerning paragraph (5) of that Article) apply by deeming, in paragraph (5) of that Article, the phrase "'the consolidated Final Return'" to be replaced with "'simultaneously with the filing of the consolidated Final Return'", the phrase "'the consolidated Final Return for each consolidated business year or the consolidated interim return based on provisional accounts (meaning the consolidated interim return based on provisional accounts prescribed in paragraph (5); the same applies in paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))'" to be replaced with "'by April 30, 2017'", the phrase "the consolidated business year pertaining to the consolidated net operating loss' with 'the consolidated business year or interim period pertaining to the disaster net operating loss" to be replaced with "the consolidated net operating loss' with 'the disaster net operating loss", the phrase "in this paragraph and paragraph (3))', the phrase 'one year prior'" to be replaced with "in this paragraph)', the phrase 'one year prior'", and the phrase "where it has been filed (or, where the provisions of that paragraph are applied with regard to a disaster net operating loss incurred in an interim period, where the consolidated interim return based on provisional accounts for the interim period concerned has been filed)'" to be replaced with "where it has been filed'". machine translation, not official ### 第二十七条（外国法人の中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns of Foreign Corporations caption: machine translation, not official suppl-4291-4/art-27 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-27 **第一項** 十月新法人税法第百四十四条の三第五項の規定は、平成二十九年十月一日以後に納税義務が成立する中間申告書に係る法人税について適用する。 suppl-4291-4/art-27/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-27/par-1 The provisions of Article 144-3, paragraph (5) of the Corporation Tax Act as Amended for October apply to corporation tax pertaining to an interim return for which the tax liability is established on or after October 1, 2017. machine translation, not official ### 第二十八条（外国法人の確定申告書の提出期限の延長の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Extension of the Due Date for Filing a Final Return of a Foreign Corporation caption: machine translation, not official suppl-4291-4/art-28 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-28 **第一項** 施行日前にされた旧法人税法第百四十四条の八において準用する旧法人税法第七十五条の二第一項の申請であって、この法律の施行の際、同項の提出期限の延長又は同条第六項において準用する旧法人税法第七十五条第三項の却下の処分がされていないものについての処分については、なお従前の例による。 suppl-4291-4/art-28/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-28/par-1 With regard to a disposition on an application under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act that was filed before the Effective Date and for which, at the time this Act comes into effect, no disposition of extension of the due date for filing under that paragraph or of dismissal under Article 75, paragraph (3) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to paragraph (6) of that Article has been made, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前にされた旧法人税法第百四十四条の八において準用する旧法人税法第七十五条の二第一項の指定（施行日以後に前項の規定によりなお従前の例によりされた旧法人税法第百四十四条の八において準用する旧法人税法第七十五条の二第一項の指定を含む。）は、新法人税法第百四十四条の八において準用する新法人税法第七十五条の二第一項第二号の指定とみなす。 suppl-4291-4/art-28/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-28/par-2 A designation under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act made before the Effective Date (including a designation under Article 75-2, paragraph (1) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the Former Corporation Tax Act made on or after the Effective Date in accordance with the provisions then in force pursuant to the provisions of the preceding paragraph) is deemed to be a designation under Article 75-2, paragraph (1), item (ii) of the New Corporation Tax Act as applied mutatis mutandis pursuant to Article 144-8 of the New Corporation Tax Act. machine translation, not official ### 第二十九条（外国法人の欠損金の繰戻しによる還付に関する経過措置） — Transitional Measures Concerning Refunds Based on Carryback of Losses of Foreign Corporations caption: machine translation, not official suppl-4291-4/art-29 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-29 **第一項** 施行日前一年以内に終了した事業年度の所得に対する法人税につき確定申告書を施行日前に提出した外国法人の当該事業年度については、新法人税法第百四十四条の十三第十一項中「当該確定申告書」とあるのは「当該各事業年度に係る確定申告書又は当該中間期間（第十一項に規定する中間期間をいう。以下第八項までにおいて同じ。）に係る仮決算の中間申告書（第十一項に規定する仮決算の中間申告書をいう。以下第八項までにおいて同じ。）」とあるのは「当該確定申告書の提出と同時」とあるのは「平成二十九年四月三十日まで」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額（第十一項」とあるのは「当該欠損金額に」とあるのは「当該災害損失欠損金額（第十一項」と、「同じ。）に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書」とあるのは「同じ。）に」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書」とあるのは「当該欠損金額に」とあるのは「当該災害損失欠損金額に」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書」と、「当該確定申告書」とあるのは「当該各事業年度に係る確定申告書又は当該中間期間に係る仮決算の中間申告書」と、「欠損金額に係る事業年度」とあるのは「災害損失欠損金額に係る事業年度又は中間期間」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書又は仮決算の中間申告書」とあるのは「当該確定申告書の提出と同時」とあるのは「平成二十九年四月三十日まで」と、「当該欠損金額に」とあるのは「当該災害損失欠損金額に」と、「前一年」とあるのは「前一年（当該欠損事業年度に係る確定申告書」と、「及び第七項」とあるのは「から第八項までの規定」と、「場合（中間期間において生じた災害損失欠損金額について第一項（同号に係る部分に限る。）の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」とあるのは「場合」と、「、第八項中「連続して青色申告書である」とあるのは「連続して」と、「青色申告書である確定申告書（期限後申告書を除く。）をその提出期限までに提出した場合（税務署長においてやむを得ない事情があると認める場合には、当該欠損事業年度の青色申告書である確定申告書をその提出期限後に提出した場合を含む。）」とあるのは「確定申告書を提出した場合（中間期間において生じた災害損失欠損金額について第二項の規定の適用を受ける場合には、当該中間期間に係る仮決算の中間申告書を提出した場合）」と読み替える」とあるのは「読み替える」として、同条（同項に係る部分に限る。）の規定を適用する。 suppl-4291-4/art-29/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-29/par-1 With regard to the business year of a foreign corporation that, before the Effective Date, filed a Final Return concerning corporation tax on income for a business year that ended within one year before the Effective Date, the provisions of Article 144-13 of the New Corporation Tax Act (limited to the part concerning paragraph (11) of that Article) apply by deeming, in paragraph (11) of that Article, the phrase "the phrase 'the Final Return' is deemed to be replaced with 'the Final Return for each business year or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (11); hereinafter the same applies through paragraph (8)) for the interim period concerned (meaning the interim period prescribed in paragraph (11); hereinafter the same applies through paragraph (8))'" to be replaced with "the phrase 'simultaneously with the filing of the Final Return' is deemed to be replaced with 'by April 30, 2017'", the phrase "in item (i) of that paragraph, the phrase 'the business year pertaining to the net operating loss' is deemed to be replaced with 'the business year or interim period pertaining to the disaster net operating loss (meaning the disaster net operating loss prescribed in paragraph (11)" to be replaced with "in item (i) of that paragraph, the phrase 'the net operating loss' is deemed to be replaced with 'the disaster net operating loss (meaning the disaster net operating loss prescribed in paragraph (11)", the phrase "through paragraph (8))', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "through paragraph (8))', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in item (ii) of that paragraph, the phrase 'the business year pertaining to the net operating loss' is deemed to be replaced with 'the business year or interim period pertaining to the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "in item (ii) of that paragraph, the phrase 'the net operating loss' is deemed to be replaced with 'the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in paragraph (2), the phrase 'the Final Return' is deemed to be replaced with 'the Final Return for each business year or the interim return based on provisional accounts for the interim period concerned', the phrase 'the business year pertaining to the net operating loss' with 'the business year or interim period pertaining to the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return or interim return based on provisional accounts" to be replaced with "in paragraph (2), the phrase 'simultaneously with the filing of the Final Return' is deemed to be replaced with 'by April 30, 2017', the phrase 'the net operating loss' with 'the disaster net operating loss', the phrase 'one year prior' with 'one year prior (two years prior if the Final Return", the phrase "in paragraphs (6) and (7)" to be replaced with "in the provisions of paragraphs (6) through (8)", the phrase "where it has filed a Final Return (or, where the provisions of paragraph (1) (limited to the part concerning that item) are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'", and the phrase "where it has filed a Final Return', and in paragraph (8), the phrase 'consecutively in a Blue Return' is deemed to be replaced with 'consecutively', and the phrase 'where it has filed a Final Return in a Blue Return (excluding a return filed after the due date) by the due date for filing it (including, where the district director finds that there are unavoidable circumstances, the case where it has filed a Final Return in a Blue Return for that business year showing a loss after the due date for filing it)' with 'where it has filed a Final Return (or, where the provisions of paragraph (2) are applied with regard to a disaster net operating loss incurred in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)'" to be replaced with "where it has filed a Final Return'". machine translation, not official ### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4291-4/art-140 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-140 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-140 **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。 suppl-4291-4/art-140/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-140/par-1 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. machine translation, not official ### 第百四十一条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4291-4/art-141 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-141 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-141 **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。 suppl-4291-4/art-141/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-141/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-141/par-1 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. machine translation, not official --- ## Cites - suppl-4291-4/art-1/par-1/item-3/sub-2: 第十四条第二項 → 法人税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4291-4/art-14/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-14/par-2 - suppl-4291-4/art-1/par-1/item-3/sub-2: 第二十七条 → 法人税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4291-4/art-27 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-27 - suppl-4291-4/art-1/par-1/item-3/sub-2: 附則第十一条第二項 → 法人税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4291-4/art-11/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-11/par-2 - suppl-4291-4/art-1/par-1/item-3/sub-2: 第十五条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4291-4/art-15 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15 - suppl-4291-4/art-1/par-1/item-3/sub-2: 第二十四条 → 法人税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4291-4/art-24 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-24 - suppl-4291-4/art-1/par-1/item-3/sub-2: 第二十条 → 法人税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4291-4/art-20 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-20 - suppl-4291-4/art-11/par-1: 附則第一条第三号 → 法人税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4291-4/art-1/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3 - suppl-4291-4/art-11/par-1: 新法人税法第二条第十二号の六 → 法人税法 第二条第一項第十二号の六 (Article 2, paragraph (1), item (xii-6)), art-2/par-1/item-12-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6 - suppl-4291-4/art-11/par-1: この項 → 法人税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4291-4/art-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-11/par-1 - suppl-4291-4/art-11/par-2: 附則第一条第三号 → 法人税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4291-4/art-1/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3 - suppl-4291-4/art-11/par-2: 十月新法人税法第二条第十二号の十六 → 法人税法 第二条第一項第十二号の十六 (Article 2, paragraph (1), item (xii-16)), art-2/par-1/item-12-16 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-16 - suppl-4291-4/art-12/par-1: 第二項 → 法人税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/art-10/par-2 - suppl-4291-4/art-12/par-1: 新法人税法第十条の三第一項 → 法人税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/art-10/par-1 - suppl-4291-4/art-13/par-1: 新法人税法第二十条第一項 → 法人税法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-20/par-1 · https://japanlaw.org/l/340AC0000000034/art-20/par-1 - suppl-4291-4/art-13/par-2: 新法人税法第二十条第二項 → 法人税法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3401-34/art-20/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-20/par-2 - suppl-4291-4/art-14/par-1: 新法人税法第三十四条 → 法人税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/corporation-tax-act/art-34 · https://japanlaw.org/l/340AC0000000034/art-34 - suppl-4291-4/art-14/par-2: 十月新法人税法第三十四条 → 法人税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/corporation-tax-act/art-34 · https://japanlaw.org/l/340AC0000000034/art-34 - suppl-4291-4/art-14/par-3: 第五十四条の二第一項 → 法人税法 第五十四条の二第一項 (Article 54-2, paragraph (1)), art-54-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-54-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-54-2/par-1 - suppl-4291-4/art-14/par-3: 第五項 → 法人税法 第三十四条第五項 (Article 34, paragraph (5)), art-34/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-34/par-5 · https://japanlaw.org/l/340AC0000000034/art-34/par-5 - suppl-4291-4/art-14/par-3: 第五十四条第一項 → 法人税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-54/par-1 · https://japanlaw.org/l/340AC0000000034/art-54/par-1 - suppl-4291-4/art-14/par-3: 新法人税法第三十四条 → 法人税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/corporation-tax-act/art-34 · https://japanlaw.org/l/340AC0000000034/art-34 - suppl-4291-4/art-14/par-3: 第一項第二号 → 法人税法 第三十四条第一項第二号 (Article 34, paragraph (1), item (ii)), art-34/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-34/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-34/par-1/item-2 - suppl-4291-4/art-14/par-3: 次号 → 法人税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-34/par-1/item-3 - suppl-4291-4/art-14/par-3: 第七項 → 法人税法 第三十四条第七項 (Article 34, paragraph (7)), art-34/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-34/par-7 · https://japanlaw.org/l/340AC0000000034/art-34/par-7 - suppl-4291-4/art-15/par-1: 第五十四条の二 → 法人税法 第五十四条の二 (Article 54-2), art-54-2 — https://japanlaw.org/ja/corporation-tax-act/art-54-2 · https://japanlaw.org/l/340AC0000000034/art-54-2 - suppl-4291-4/art-15/par-1: 附則第一条第三号 → 法人税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4291-4/art-1/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3 - suppl-4291-4/art-15/par-1: 十月新法人税法第五十四条の二第一項 → 法人税法 第五十四条の二第一項 (Article 54-2, paragraph (1)), art-54-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-54-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-54-2/par-1 - suppl-4291-4/art-15/par-1: 十月新法人税法第五十四条第一項 → 法人税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-54/par-1 · https://japanlaw.org/l/340AC0000000034/art-54/par-1 - suppl-4291-4/art-15/par-1: 十月新法人税法第五十四条 → 法人税法 第五十四条 (Article 54), art-54 — https://japanlaw.org/ja/corporation-tax-act/art-54 · https://japanlaw.org/l/340AC0000000034/art-54 - suppl-4291-4/art-15/par-1: この条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4291-4/art-15 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15 - suppl-4291-4/art-16/par-1: 新法人税法第五十七条の二第一項 → 法人税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-57-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-57-2/par-1 - suppl-4291-4/art-17/par-1: 新法人税法第六十条の三第一項 → 法人税法 第六十条の三第一項 (Article 60-3, paragraph (1)), art-60-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-60-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-60-3/par-1 - suppl-4291-4/art-18/par-1: 同条第一項 → 法人税法 第六十二条の七第一項 (Article 62-7, paragraph (1)), art-62-7/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-1 - suppl-4291-4/art-18/par-1: 新法人税法第六十二条の七 → 法人税法 第六十二条の七 (Article 62-7), art-62-7 — https://japanlaw.org/ja/corporation-tax-act/art-62-7 · https://japanlaw.org/l/340AC0000000034/art-62-7 - suppl-4291-4/art-18/par-1: 同条第二項第二号 → 法人税法 第六十二条の七第二項第二号 (Article 62-7, paragraph (2), item (ii)), art-62-7/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-62-7/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-62-7/par-2/item-2 - suppl-4291-4/art-19/par-1: 同条第一項 → 法人税法 第六十二条の八第一項 (Article 62-8, paragraph (1)), art-62-8/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-8/par-1 - suppl-4291-4/art-19/par-1: 第七項 → 法人税法 第六十二条の八第七項 (Article 62-8, paragraph (7)), art-62-8/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-62-8/par-7 · https://japanlaw.org/l/340AC0000000034/art-62-8/par-7 - suppl-4291-4/art-19/par-1: 新法人税法第六十二条の八第四項 → 法人税法 第六十二条の八第四項 (Article 62-8, paragraph (4)), art-62-8/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-62-8/par-4 · https://japanlaw.org/l/340AC0000000034/art-62-8/par-4 - suppl-4291-4/art-20/par-1: 十月新法人税法第七十一条第五項 → 法人税法 第七十一条第五項 (Article 71, paragraph (5)), art-71/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-71/par-5 · https://japanlaw.org/l/340AC0000000034/art-71/par-5 - suppl-4291-4/art-21/par-2: 前項 → 法人税法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4291-4/art-21/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-21/par-1 - suppl-4291-4/art-21/par-2: 新法人税法第七十五条の二第一項第二号 → 法人税法 第七十五条の二第一項第二号 (Article 75-2, paragraph (1), item (ii)), art-75-2/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1/item-2 - suppl-4291-4/art-22/par-1: 同条 → 法人税法 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/corporation-tax-act/art-80 · https://japanlaw.org/l/340AC0000000034/art-80 - suppl-4291-4/art-22/par-1: 第三項 → 法人税法 第八十条第三項 (Article 80, paragraph (3)), art-80/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-80/par-3 · https://japanlaw.org/l/340AC0000000034/art-80/par-3 - suppl-4291-4/art-22/par-1: 新法人税法第八十条第五項 → 法人税法 第八十条第五項 (Article 80, paragraph (5)), art-80/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-80/par-5 · https://japanlaw.org/l/340AC0000000034/art-80/par-5 - suppl-4291-4/art-25/par-2: 前項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4291-4/art-25/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-25/par-1 - suppl-4291-4/art-27/par-1: 十月新法人税法第百四十四条の三第五項 → 法人税法 第百四十四条の三第六項 (Article 144-3, paragraph (6)), art-144-3/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-144-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-6 - suppl-4291-4/art-28/par-2: 新法人税法第百四十四条の八 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/ja/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8 - suppl-4291-4/art-28/par-2: 前項 → 法人税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4291-4/art-28/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-28/par-1 - suppl-4291-4/art-28/par-2: 新法人税法第七十五条の二第一項第二号 → 法人税法 第七十五条の二第一項第二号 (Article 75-2, paragraph (1), item (ii)), art-75-2/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1/item-2 - suppl-4291-4/art-29/par-1: 新法人税法第百四十四条の十三第十一項 → 法人税法 第百四十四条の十三第十一項 (Article 144-13, paragraph (11)), art-144-13/par-11 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-11 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-11 - suppl-4291-4/art-29/par-1: 同条 → 法人税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/ja/corporation-tax-act/art-144-13 · https://japanlaw.org/l/340AC0000000034/art-144-13 - suppl-4291-4/art-29/par-1: 第八項 → 法人税法 第百四十四条の十三第八項 (Article 144-13, paragraph (8)), art-144-13/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-8 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-8 - suppl-4291-4/art-29/par-1: 第二項 → 法人税法 第百四十四条の十三第二項 (Article 144-13, paragraph (2)), art-144-13/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-2 - suppl-4291-4/art-29/par-1: 第七項 → 法人税法 第百四十四条の十三第七項 (Article 144-13, paragraph (7)), art-144-13/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-7 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-7 - suppl-4291-4/art-29/par-1: 第一項 → 法人税法 第百四十四条の十三第一項 (Article 144-13, paragraph (1)), art-144-13/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-13/par-1 - suppl-4291-4/art-140/par-1: この条 → 法人税法 附則第百四十条 (Supplementary Provisions, Article 140), suppl-4291-4/art-140 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-140 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-140 - suppl-4291-4/art-140/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4291-4/art-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1 ## Cited by 8 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-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3/sub-2 - 法人税法 附則第十一条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-11/par-1 - 法人税法 附則第十一条第二項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-11/par-2 - 法人税法 附則第十五条第一項（譲渡制限付株式を対価とする費用の帰属事業年度の特例等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15/par-1 - 法人税法 附則第二十一条第二項（内国法人の確定申告書の提出期限の延長の特例に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-21/par-2 - 法人税法 附則第二十五条第二項（連結確定申告書の提出期限の延長の特例に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-25/par-2 - 法人税法 附則第二十八条第二項（外国法人の確定申告書の提出期限の延長の特例に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-28/par-2 - 法人税法 附則第百四十条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-140/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-20261008T111236-128, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-129, 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