# 法人税法 / Corporation Tax Act — 第三十八条 (Supplementary Provisions, Article 38) - 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: 第三十八条 (Supplementary Provisions, Article 38)（外国法人に係る租税条約に異なる定めがある場合の国内源泉所得に関する経過措置） — address `suppl-4301-7/art-38` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-38 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-38 - 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. --- ### 第三十八条（外国法人に係る租税条約に異なる定めがある場合の国内源泉所得に関する経過措置） — Transitional Measures Concerning Domestic Source Income of Foreign Corporations in the Case Where a Tax Treaty Provides Otherwise caption: machine translation, not official suppl-4301-7/art-38 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-38 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-38 **第一項** 新法人税法第百三十九条第二項の規定は、外国法人の平成三十一年一月一日以後に開始する事業年度の所得に対する法人税について適用し、外国法人の同日前に開始した事業年度の所得に対する法人税については、なお従前の例による。 suppl-4301-7/art-38/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-38/par-1 The provisions of Article 139, paragraph (2) of the New Corporation Tax Act apply to corporation tax on income for business years of foreign corporations that begin on or after January 1, 2019, and with regard to corporation tax on income for business years of foreign corporations that began before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4301-7/art-38/par-1: 新法人税法第百三十九条第二項 → 法人税法 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-139/par-2 · https://japanlaw.org/l/340AC0000000034/art-139/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第四号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-4/sub-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-20261008T111236-132, 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