# 法人税法 / Corporation Tax Act — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（法人税の確定申告に関する経過措置） — address `suppl-5051-3/art-13` - 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-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-13 - 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. --- ### 第十三条（法人税の確定申告に関する経過措置） — Transitional Measures for Final Returns for Corporation Tax caption: machine translation, not official suppl-5051-3/art-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-13 **第一項** 新法人税法第七十四条第二項及び第七十五条の二第十一項第一号の規定は、施行日以後に残余財産が確定する内国法人の当該残余財産の確定の日の属する事業年度（施行日前に残余財産が確定した内国法人の当該残余財産の確定の日の属する事業年度で当該事業年度の旧法人税法第七十四条第一項の規定による申告書の同条第二項の規定により読み替えて適用する同条第一項に規定する提出期限が施行日以後に到来するもの（以下この条において「経過事業年度」という。）を含む。）の所得に対する法人税について適用し、施行日前に残余財産が確定した内国法人の当該残余財産の確定の日の属する事業年度（経過事業年度を除く。）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-5051-3/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-13/par-1 The provisions of Article 74, paragraph (2) and Article 75-2, paragraph (11), item (i) of the New Corporation Tax Act apply to corporation tax on income for the business year that includes the date of determination of residual assets of a domestic corporation whose residual assets are determined on or after the Effective Date (including a business year that includes the date of determination of residual assets of a domestic corporation whose residual assets were determined before the Effective Date, for which the due date for filing prescribed in Article 74, paragraph (1) of the Former Corporation Tax Act, as applied with the replacement of terms pursuant to paragraph (2) of that Article, for the return under paragraph (1) of that Article for that business year arrives on or after the Effective Date (hereinafter referred to as a "transitional business year" in this Article)), and with regard to corporation tax on income for the business year that includes the date of determination of residual assets of a domestic corporation whose residual assets were determined before the Effective Date (excluding a transitional business year), the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5051-3/art-13/par-1: 新法人税法第七十四条第二項 → 法人税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-74/par-2 · https://japanlaw.org/l/340AC0000000034/art-74/par-2 - suppl-5051-3/art-13/par-1: 第七十五条の二第十一項第一号 → 法人税法 第七十五条の二第十一項第一号 (Article 75-2, paragraph (11), item (i)), art-75-2/par-11/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-11/item-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-11/item-1 - suppl-5051-3/art-13/par-1: この条 → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5051-3/art-13 — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-13 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十三条第一項（法人税の確定申告に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-13/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-20261008T111236-143, 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