# 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)（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） — address `suppl-4291-4/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-4291-4/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4/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（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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261008T111236-129, 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