# 法人税法 / Corporation Tax Act — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（内国普通法人等の設立等の届出に関する経過措置） — address `suppl-4311-6/art-22` - 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-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-22 - 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. --- ### 第二十二条（内国普通法人等の設立等の届出に関する経過措置） — Transitional Measures Concerning Notification of Incorporation, etc. of Domestic Ordinary Corporations, etc. caption: machine translation, not official suppl-4311-6/art-22 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-22 **第一項** 新法人税法第百四十八条の規定は、施行日以後に提出する同条第一項の届出書について適用し、施行日前に提出した旧法人税法第百四十八条第一項の届出書については、なお従前の例による。 suppl-4311-6/art-22/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-22/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-22/par-1 The provisions of Article 148 of the New Corporation Tax Act apply to the application forms referred to in paragraph (1) of that Article that are submitted on or after the Effective Date, and with regard to the application forms referred to in Article 148, paragraph (1) of the Former Corporation Tax Act that were submitted before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第百四十九条の規定は、施行日以後に提出する同条第一項又は第二項に規定する届出書について適用し、施行日前に提出した旧法人税法第百四十九条第一項又は第二項に規定する届出書については、なお従前の例による。 suppl-4311-6/art-22/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-22/par-2 The provisions of Article 149 of the New Corporation Tax Act apply to the application forms prescribed in paragraph (1) or (2) of that Article that are submitted on or after the Effective Date, and with regard to the application forms prescribed in Article 149, paragraph (1) or (2) of the Former Corporation Tax Act that were submitted before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4311-6/art-22/par-1: 新法人税法第百四十八条 → 法人税法 第百四十八条 (Article 148), art-148 — https://japanlaw.org/ja/corporation-tax-act/art-148 · https://japanlaw.org/l/340AC0000000034/art-148 - suppl-4311-6/art-22/par-1: 同条第一項 → 法人税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000034/art-148/par-1 - suppl-4311-6/art-22/par-2: 第二項 → 法人税法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-149/par-2 · https://japanlaw.org/l/340AC0000000034/art-149/par-2 - suppl-4311-6/art-22/par-2: 新法人税法第百四十九条 → 法人税法 第百四十九条 (Article 149), art-149 — https://japanlaw.org/ja/corporation-tax-act/art-149 · https://japanlaw.org/l/340AC0000000034/art-149 - suppl-4311-6/art-22/par-2: 同条第一項 → 法人税法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-149/par-1 · https://japanlaw.org/l/340AC0000000034/art-149/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-20261008T111236-134, 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