# 法人税法 / Corporation Tax Act — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（法人税法の一部改正に伴う経過措置の原則） — address `suppl-5051-3/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-11 - 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. --- ### 第十一条（法人税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-5051-3/art-11 · https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-11 **第一項** この附則に別段の定めがあるものを除き、第二条の規定（附則第一条第四号イに掲げる改正規定に限る。）による改正後の法人税法（以下「令和六年新法人税法」という。）の規定（各対象会計年度の令和六年新法人税法第八十二条の二第一項に規定する国際最低課税額に対する法人税に係る部分に限る。）は、内国法人の令和六年四月一日以後に開始する対象会計年度の同項に規定する国際最低課税額に対する法人税について適用する。 suppl-5051-3/art-11/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-11/par-1 Except as otherwise provided for in these Supplementary Provisions, the provisions of the Corporation Tax Act as amended by the provisions of Article 2 (limited to the amending provisions listed in Article 1, item (iv), (a) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act as Amended for 2024") (limited to the part concerning corporation tax on the international minimum tax amount prescribed in Article 82-2, paragraph (1) of the Corporation Tax Act as Amended for 2024 for each covered fiscal year) apply to corporation tax on the international minimum tax amount prescribed in that paragraph of a domestic corporation for a covered fiscal year beginning on or after April 1, 2024. machine translation, not official --- ## Cites - suppl-5051-3/art-11/par-1: 附則第一条第四号 → 法人税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5051-3/art-1/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-4 ## 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イ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-4/sub-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-20261008T111236-143, translated 2026-10-12 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08