# 法人税法 / Corporation Tax Act — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（法人税法の一部改正に伴う経過措置の原則） — address `suppl-4291-4/art-11` - 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/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-11 - 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 --- ## Cites - 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 ## 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 --- ## 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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08