# 法人税法 / Corporation Tax Act — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（公益法人等が普通法人に移行する場合の所得の金額の計算に関する経過措置） — address `suppl-4311-6/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-21 - 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. --- ### 第二十一条（公益法人等が普通法人に移行する場合の所得の金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Amount of Income in the Case Where a Public Interest Corporation, etc. Transitions to an Ordinary Corporation caption: machine translation, not official suppl-4311-6/art-21 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-21 **第一項** 新法人税法第六十四条の四第一項の規定は、施行日以後に普通法人又は協同組合等に該当することとなる同項に規定する内国法人について適用し、施行日前に普通法人に該当することとなった旧法人税法第六十四条の四第一項に規定する内国法人については、なお従前の例による。 suppl-4311-6/art-21/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-21/par-1 The provisions of Article 64-4, paragraph (1) of the New Corporation Tax Act apply to domestic corporations prescribed in that paragraph that come to fall under ordinary corporations or cooperatives, etc. on or after the Effective Date, and with regard to domestic corporations prescribed in Article 64-4, paragraph (1) of the Former Corporation Tax Act that came to fall under ordinary corporations before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第六十四条の四第二項の規定は、施行日以後に行われる同項に規定する適格合併について適用し、施行日前に行われた旧法人税法第六十四条の四第二項に規定する適格合併については、なお従前の例による。 suppl-4311-6/art-21/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-21/par-2 The provisions of Article 64-4, paragraph (2) of the New Corporation Tax Act apply to qualified mergers prescribed in that paragraph carried out on or after the Effective Date, and with regard to qualified mergers prescribed in Article 64-4, paragraph (2) of the Former Corporation Tax Act carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4311-6/art-21/par-1: 新法人税法第六十四条の四第一項 → 法人税法 第六十四条の四第一項 (Article 64-4, paragraph (1)), art-64-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-4/par-1 - suppl-4311-6/art-21/par-2: 新法人税法第六十四条の四第二項 → 法人税法 第六十四条の四第二項 (Article 64-4, paragraph (2)), art-64-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-64-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-64-4/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-20261008T111236-134, 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