# 法人税法 / Corporation Tax Act — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（法人税法の一部改正に伴う経過措置） — address `suppl-5031-11/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5031-11/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-10 - 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. --- ### 第十条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-5031-11/art-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-5031-11/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-10 **第一項** 第二条の規定による改正後の法人税法（以下「新法人税法」という。）第三十七条第四項の規定は、法人（人格のない社団等を含む。以下この項において同じ。）が施行日以後に支出する同条第四項に規定する寄附金の額について適用し、法人が施行日前に支出した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。）第三十七条第四項に規定する寄附金の額については、なお従前の例による。 suppl-5031-11/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5031-11/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-10/par-1 The provisions of Article 37, paragraph (4) of the Corporation Tax Act as amended by Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to the amount of contributions or donations prescribed in paragraph (4) of that Article that a corporation (including an association or foundation without juridical personality; hereinafter the same applies in this paragraph) pays on or after the Effective Date, and with regard to the amount of contributions or donations prescribed in Article 37, paragraph (4) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") that a corporation paid before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第三十七条第五項ただし書の規定は、同条第四項に規定する公益法人等が施行日以後に支出する金額について適用する。 suppl-5031-11/art-10/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5031-11/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-10/par-2 The provisions of the proviso to Article 37, paragraph (5) of the New Corporation Tax Act apply to amounts paid on or after the Effective Date by a public interest corporation, etc. prescribed in paragraph (4) of that Article. machine translation, not official --- ## Cites - suppl-5031-11/art-10/par-1: 第三十七条第四項 → 法人税法 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-4 · https://japanlaw.org/l/340AC0000000034/art-37/par-4 - suppl-5031-11/art-10/par-1: この項 → 法人税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-5031-11/art-10/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5031-11/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-10/par-1 - suppl-5031-11/art-10/par-2: 新法人税法第三十七条第五項 → 法人税法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-6 · https://japanlaw.org/l/340AC0000000034/art-37/par-6 - suppl-5031-11/art-10/par-2: 同条第四項 → 法人税法 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-4 · https://japanlaw.org/l/340AC0000000034/art-37/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十条第一項（法人税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5031-11/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-10/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-20261008T111236-141, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08