# 法人税法 / Corporation Tax Act — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — address `suppl-5051-3/art-16` - 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-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-16 - 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. --- ### 第十六条（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — Transitional Measures for Provision of Report Items, etc. on Specified Multinational Enterprise Groups, etc. caption: machine translation, not official suppl-5051-3/art-16 · https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-16 **第一項** 令和六年新法人税法第百五十条の三の規定は、令和六年四月一日以後に開始する対象会計年度に係る同条第一項に規定する特定多国籍企業グループ等報告事項等について適用する。 suppl-5051-3/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-16/par-1 The provisions of Article 150-3 of the Corporation Tax Act as Amended for 2024 apply to the specified multinational enterprise group, etc. report items, etc. prescribed in paragraph (1) of that Article for a covered fiscal year beginning on or after April 1, 2024. machine translation, not official **第二項** 附則第十四条第一項又は第三項の規定の適用を受けようとする場合における法人税法第百五十条の三第一項の規定の適用については、同項第二号中「国際最低課税残余額）」とあるのは、「国際最低課税残余額）の規定、所得税法等の一部を改正する法律（令和五年法律第三号）附則第十四条第一項又は第三項（国際最低課税額の計算に関する経過措置）」とする。 suppl-5051-3/art-16/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-16/par-2 With regard to the application of the provisions of Article 150-3, paragraph (1) of the Corporation Tax Act in the case where the application of the provisions of Article 14, paragraph (1) or (3) of the Supplementary Provisions is sought, the phrase "(International Minimum Tax Residual Amount)" in item (ii) of that paragraph is deemed to be replaced with "(International Minimum Tax Residual Amount), the provisions of Article 14, paragraph (1) or (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) (Transitional Measures for Calculation of the International Minimum Tax Amount)". machine translation, not official **第三項** 特定多国籍企業グループ等に属する構成会社等である内国法人に係る法人税法第百五十条の三第一項の規定による同項に規定する特定多国籍企業グループ等報告事項等の提供の期限、当該内国法人に係る同条第二項の規定による同項に規定する財務省令で定める事項の提供の期限、当該内国法人に係る同条第四項の規定による同項に規定する最終親会社等届出事項の提供の期限又は当該内国法人に係る同条第五項の規定による同項に規定する財務省令で定める事項の提供の期限が令和八年六月三十日前である場合には、これらの提供の期限は、これらの規定にかかわらず、同日とする。 suppl-5051-3/art-16/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-16/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-16/par-3 In the case where the deadline for the provision of the specified multinational enterprise group, etc. report items, etc. prescribed in Article 150-3, paragraph (1) of the Corporation Tax Act under that paragraph with regard to a domestic corporation that is a constituent entity belonging to a specified multinational enterprise group, etc., the deadline for the provision of the matters specified by Ministry of Finance Order prescribed in paragraph (2) of that Article under that paragraph with regard to that domestic corporation, the deadline for the provision of the notification items on the ultimate parent company, etc. prescribed in paragraph (4) of that Article under that paragraph with regard to that domestic corporation, or the deadline for the provision of the matters specified by Ministry of Finance Order prescribed in paragraph (5) of that Article under that paragraph with regard to that domestic corporation is before June 30, 2026, those deadlines for provision are to be that date, notwithstanding those provisions. machine translation, not official --- ## Cites - suppl-5051-3/art-16/par-1: 令和六年新法人税法第百五十条の三 → 法人税法 第百五十条の三 (Article 150-3), art-150-3 — https://japanlaw.org/ja/corporation-tax-act/art-150-3 · https://japanlaw.org/l/340AC0000000034/art-150-3 - suppl-5051-3/art-16/par-1: 同条第一項 → 法人税法 第百五十条の三第一項 (Article 150-3, paragraph (1)), art-150-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1 - suppl-5051-3/art-16/par-2: 附則第十四条第一項 → 法人税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-5051-3/art-14/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14/par-1 - suppl-5051-3/art-16/par-2: 第三項 → 法人税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-5051-3/art-14/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-14/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14/par-3 - suppl-5051-3/art-16/par-2: 法人税法第百五十条の三第一項 → 法人税法 第百五十条の三第一項 (Article 150-3, paragraph (1)), art-150-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1 - suppl-5051-3/art-16/par-2: 同項第二号 → 法人税法 第百五十条の三第一項第二号 (Article 150-3, paragraph (1), item (ii)), art-150-3/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1/item-2 - suppl-5051-3/art-16/par-3: 法人税法第百五十条の三第一項 → 法人税法 第百五十条の三第一項 (Article 150-3, paragraph (1)), art-150-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1 - suppl-5051-3/art-16/par-3: 同条第二項 → 法人税法 第百五十条の三第二項 (Article 150-3, paragraph (2)), art-150-3/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-2 - suppl-5051-3/art-16/par-3: 同条第四項 → 法人税法 第百五十条の三第四項 (Article 150-3, paragraph (4)), art-150-3/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4 - suppl-5051-3/art-16/par-3: 同条第五項 → 法人税法 第百五十条の三第八項 (Article 150-3, paragraph (8)), art-150-3/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-8 ## Cited by 3 provisions cite 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 - 法人税法 附則第十四条第一項（国際最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5051-3/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14/par-1 - 法人税法 附則第十六条第二項（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-12/art-16/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/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-20261008T111236-144, 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