# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-5071-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5071-13 - 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. --- ## 附　則 令和七年三月三一日法律第一三号 suppl-5071-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5071-13/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1 **第一項** この法律は、令和七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-5071-13/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1 This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一及び二** 略 suppl-5071-13/art-1/par-1/item-1-to-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-1-to-2 Omitted machine translation, not official **三** 次に掲げる規定　令和八年四月一日 suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-3 the following provisions: April 1, 2026; machine translation, not official **イ** 略 suppl-5071-13/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ロ** 第二条の規定（同条中法人税法の目次の改正規定（「・第五十三条」を削り、「／第七目の二　譲渡制限付株式を対価とする費用等（第五十四条・第五十四条の二）／第七目の三　不正行為等に係る費用等（第五十五条・第五十六条）／」を「／第七目の二　賃貸借取引に係る費用（第五十三条）／第七目の三　譲渡制限付株式を対価とする費用等（第五十四条・第五十四条の二）／第七目の四　不正行為等に係る費用等（第五十五条・第五十六条）／」に、「収益及び費用」を「工事の請負に係る収益及び費用」に改める部分に限る。）、同法第五十五条第五項に一号を加える改正規定、同法第二編第一章第一節第四款第七目の三を同款第七目の四とし、同款第七目の二を同款第七目の三とする改正規定、同法第五十二条の次に目名を付する改正規定、同法第五十三条の改正規定、同法第六十二条の八の改正規定、同節第七款の款名の改正規定、同法第六十三条を削る改正規定、同法第六十四条の見出しを削り、同款中同条を同法第六十三条とし、同条の次に一条を加える改正規定及び同法別表第一の改正規定を除く。）並びに附則第十三条、第十五条、第十八条、第十九条、第七十一条及び第七十三条の規定 suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-3/sub-2 the provisions of Article 2 (excluding the provisions amending the table of contents of the Corporation Tax Act in that Article (limited to the part replacing "(Articles 52 and 53)" with "(Article 52)", replacing "/Division 7-2 Expenses, etc. in Exchange for Restricted Shares (Articles 54 and 54-2)/Division 7-3 Expenses, etc. Related to Unlawful Acts, etc. (Articles 55 and 56)/" with "/Division 7-2 Expenses Related to Rental Transactions (Article 53)/Division 7-3 Expenses, etc. in Exchange for Restricted Shares (Articles 54 and 54-2)/Division 7-4 Expenses, etc. Related to Unlawful Acts, etc. (Articles 55 and 56)/", and replacing "Profits and Expenses" with "Profits and Expenses Related to Contracts for Construction Work"), the provisions adding one item to Article 55, paragraph (5) of that Act, the provisions renumbering Part II, Chapter I, Section 1, Subsection 4, Division 7-3 of that Act as Division 7-4 of that Subsection and Division 7-2 of that Subsection as Division 7-3 of that Subsection, the provisions adding a Division title after Article 52 of that Act, the provisions amending Article 53 of that Act, the provisions amending Article 62-8 of that Act, the provisions amending the title of Subsection 7 of that Section, the provisions deleting Article 63 of that Act, the provisions deleting the caption of Article 64 of that Act, renumbering that Article as Article 63 of that Act within that Subsection and adding one Article after that Article, and the provisions amending Appended Table 1 of that Act) and the provisions of Articles 13, 15, 18, 19, 71 and 73 of the Supplementary Provisions; machine translation, not official **四から六まで** 略 suppl-5071-13/art-1/par-1/item-4-to-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-4-to-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-4-to-6 Omitted machine translation, not official **七** 次に掲げる規定　スマートフォンにおいて利用される特定ソフトウェアに係る競争の促進に関する法律（令和六年法律第五十八号）の施行の日 suppl-5071-13/art-1/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-7 the following provisions: the date on which the Act on Promotion of Competition for Specified Smartphone Software (Act No. 58 of 2024) comes into effect; machine translation, not official **イ** 略 suppl-5071-13/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-7/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法第五十五条第五項に一号を加える改正規定 suppl-5071-13/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-7/sub-2 the provisions adding one item to Article 55, paragraph (5) of the Corporation Tax Act in Article 2; machine translation, not official **八** 次に掲げる規定　医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号に掲げる規定の施行の日 suppl-5071-13/art-1/par-1/item-8 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-8 the following provisions: the date on which the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025) come into effect; machine translation, not official **イ** 略 suppl-5071-13/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-8/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法別表第一の改正規定 suppl-5071-13/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-8/sub-2 the provisions amending Appended Table 1 of the Corporation Tax Act in Article 2. machine translation, not official ### 第十三条（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-5071-13/art-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-13 **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（附則第一条第三号ロに掲げる改正規定に限る。）による改正後の法人税法（以下「令和八年新法人税法」という。）の規定は、内国法人の令和八年四月一日以後に開始する対象会計年度の国際最低課税額に対する法人税、法人（人格のない社団等を含む。以下附則第十七条までにおいて同じ。）の同日以後に開始する対象会計年度の国際最低課税残余額に対する法人税及び法人の同日以後に開始する対象会計年度の国内最低課税額に対する法人税について適用し、内国法人の同日前に開始した対象会計年度の国際最低課税額に対する法人税については、なお従前の例による。 suppl-5071-13/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-13/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 (iii), (b) of the Supplementary Provisions) (hereinafter referred to as the "Corporation Tax Act as Amended for 2026") apply to corporation tax on the international minimum tax amount of a domestic corporation for a covered fiscal year beginning on or after April 1, 2026, corporation tax on the international minimum tax residual amount of a corporation (including an association or foundation without juridical personality; hereinafter the same applies through Article 17 of the Supplementary Provisions) for a covered fiscal year beginning on or after that date, and corporation tax on the domestic minimum tax amount of a corporation for a covered fiscal year beginning on or after that date, and with regard to corporation tax on the international minimum tax amount of a domestic corporation for a covered fiscal year that began before that date, the provisions then in force continue to govern. machine translation, not official ### 第十四条（賃貸借取引に係る費用に関する経過措置） — Transitional Measures for Expenses Related to Rental Transactions caption: machine translation, not official suppl-5071-13/art-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-14 **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。）第五十三条の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用する。 suppl-5071-13/art-14/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-14/par-1 The provisions of Article 53 of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a corporation beginning on or after the Effective Date. machine translation, not official ### 第十五条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures for Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses caption: machine translation, not official suppl-5071-13/art-15 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-15 **第一項** 令和八年新法人税法第六十一条の二第二十項の規定は、令和八年四月一日以後に行われる同項に規定する払戻しについて適用する。 suppl-5071-13/art-15/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-15/par-1 The provisions of Article 61-2, paragraph (20) of the Corporation Tax Act as Amended for 2026 apply to a refund prescribed in that paragraph made on or after April 1, 2026. machine translation, not official ### 第十六条（非適格合併等により移転を受ける資産等に係る調整勘定の損金算入等に関する経過措置） — Transitional Measures for Inclusion in Deductible Expenses, etc. of an Adjustment Account for Assets, etc. Transferred as a Result of a Non-qualified Merger, etc. caption: machine translation, not official suppl-5071-13/art-16 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-16 **第一項** 新法人税法第六十二条の八第一項の規定は、施行日以後に行われる同項に規定する非適格合併等について適用し、施行日前に行われ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。）第六十二条の八第一項に規定する非適格合併等については、なお従前の例による。 suppl-5071-13/art-16/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-16/par-1 The provisions of Article 62-8, paragraph (1) of the New Corporation Tax Act apply to a non-qualified merger, etc. prescribed in that paragraph carried out on or after the Effective Date, and with regard to a non-qualified merger, etc. prescribed in Article 62-8, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act") carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十七条（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures for the Business Year for Vesting Profits and Expenses Related to Lease Transfers caption: machine translation, not official suppl-5071-13/art-17 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17 **第一項** 施行日前に旧法人税法第六十三条第一項に規定するリース譲渡を行った法人の施行日前に開始した事業年度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-5071-13/art-17/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-1 With regard to corporation tax on income for a business year that began before the Effective Date of a corporation that carried out a lease transfer prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 施行日前に旧法人税法第六十三条第一項に規定するリース譲渡を行ったことがある法人（施行日前に行われた同項に規定するリース譲渡に係る契約の移転を受けた法人を含む。）の施行日以後に開始する事業年度（次項及び第四項において「経過措置事業年度」という。）の旧リース譲渡（令和九年三月三十一日以前に開始した事業年度において行われた同条第一項に規定するリース譲渡をいう。以下この条において同じ。）に係る所得の金額の計算については、旧法人税法第六十三条（旧法人税法第百四十二条第二項の規定により準じて計算する場合を含む。）の規定は、なおその効力を有する。この場合において、旧法人税法第六十三条第一項ただし書中「又は第三項若しくは第四項」とあるのは「（所得税法等の一部を改正する法律（令和七年法律第十三号。以下この項及び次項において「令和七年改正法」という。）附則第十七条第三項第一号（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置）に掲げる場合に該当する場合を除く。）又は第三項若しくは第四項の規定若しくは令和七年改正法附則第十七条第三項若しくは第四項」と、「これらの規定の適用を受けた事業年度後」とあるのは「第三項若しくは第四項の規定の適用を受けた事業年度後若しくは同条第三項に規定する基準事業年度以後」と、同条第二項ただし書中「又は第四項」とあるのは「若しくは第四項の規定又は令和七年改正法附則第十七条第三項若しくは第四項」と、「これらの規定の適用を受けた事業年度後」とあるのは「次項若しくは第四項の規定の適用を受けた事業年度後又は同条第三項に規定する基準事業年度以後」と、同条第三項中「各事業年度の所得の金額」とあるのは「各事業年度又は各連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項（連結事業年度の意義）に規定する連結事業年度をいう。次項において同じ。）の所得の金額又は連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四（定義）に規定する連結所得をいう。次項において同じ。）の金額」と、同条第四項中「各事業年度の所得の金額」とあるのは「各事業年度又は各連結事業年度の所得の金額又は連結所得の金額」とする。 suppl-5071-13/art-17/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-2 With regard to the calculation of the amount of income pertaining to former lease transfers (meaning lease transfers prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act carried out in a business year that began on or before March 31, 2027; hereinafter the same applies in this Article) for a business year beginning on or after the Effective Date (referred to as a "business year under the transitional measures" in the following paragraph and paragraph (4)) of a corporation that has carried out a lease transfer prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act before the Effective Date (including a corporation that has received a transfer of a contract pertaining to a lease transfer prescribed in that paragraph carried out before the Effective Date), the provisions of Article 63 of the Former Corporation Tax Act (including the case where the calculation is made in accordance with it pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act) remain in force. In this case, the phrase "or where the provisions of paragraph (3) or (4)" in the proviso to Article 63, paragraph (1) of the Former Corporation Tax Act is deemed to be replaced with "(excluding the case falling under the case listed in Article 17, paragraph (3), item (i) (Transitional Measures for the Business Year for Vesting Profits and Expenses Related to Lease Transfers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter referred to as the "2025 Amendment Act" in this paragraph and the following paragraph)) or where the provisions of paragraph (3) or (4) or the provisions of Article 17, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amendment Act", the phrase "after the business year when any of these provisions were applied" with "after the business year when the provisions of paragraph (3) or (4) were applied or on or after the base business year prescribed in paragraph (3) of that Article", the phrase "or paragraph (4)" in the proviso to paragraph (2) of that Article with "or paragraph (4), or the provisions of Article 17, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amendment Act", the phrase "after the business year when any of these provisions were applied" with "after the business year when the provisions of the following paragraph or paragraph (4) were applied or on or after the base business year prescribed in paragraph (3) of that Article", the phrase "the amount of income for each business year" in paragraph (3) of that Article with "the amount of income or the amount of consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 (Definitions) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in the following paragraph) for each business year or each consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in the following paragraph)", and the phrase "the amount of income for each business year" in paragraph (4) of that Article with "the amount of income or the amount of consolidated income for each business year or each consolidated business year". machine translation, not official **第三項** 前項の規定によりなおその効力を有するものとされる旧法人税法（以下この項及び次項において「旧効力法人税法」という。）第六十三条第一項本文又は第二項本文（旧法人税法第百四十二条第二項の規定によりこれらの規定に準じて計算する場合を含む。以下この項及び次項において同じ。）の規定の適用を受ける法人のその適用に係る旧リース譲渡に係る収益の額及び費用の額が次の各号に掲げる場合に該当する場合には、当該収益の額及び費用の額（当該各号に定める事業年度開始の日前に開始した各事業年度の所得の金額又は同日前に開始した各連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項に規定する連結事業年度をいう。第二号において同じ。）の連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四に規定する連結所得をいう。第二号において同じ。）の金額の計算上益金の額及び損金の額に算入されるものを除く。次項においてそれぞれ「未計上収益額」及び「未計上費用額」という。）は、当該各号に定める事業年度（次項及び第五項において「基準事業年度」という。）の所得の金額の計算上、益金の額及び損金の額に算入する。 suppl-5071-13/art-17/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3 In the case where the amount of proceeds and the amount of expenses pertaining to former lease transfers of a corporation subject to the provisions of the main clause of Article 63, paragraph (1) or the main clause of paragraph (2) of the Former Corporation Tax Act that remains in force pursuant to the provisions of the preceding paragraph (hereinafter referred to as the "Former Corporation Tax Act Kept in Force" in this paragraph and the following paragraph) (including the case where the calculation is made in accordance with these provisions pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act; hereinafter the same applies in this paragraph and the following paragraph), to which that application pertains, fall under any of the cases listed in the following items, that amount of proceeds and that amount of expenses (excluding those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began before the first day of the business year specified in the relevant item or the amount of consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in item (ii)) for each consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies in item (ii)) that began before that date; referred to as "unrecognized revenue" and "unrecognized expenses", respectively, in the following paragraph) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for the business year specified in the relevant item (referred to as the "base business year" in the following paragraph and paragraph (5)). machine translation, not official **一** 当該旧リース譲渡（旧効力法人税法第六十三条第一項本文の規定の適用に係るものに限る。）に係る収益の額及び費用の額につき令和九年三月三十一日以前に開始した経過措置事業年度の確定した決算（法人税法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（通算子法人にあっては、同法第七十二条第五項第一号に規定する期間）について同法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載した中間申告書を提出する場合には、その期間に係る決算。次号ロにおいて同じ。）において旧効力法人税法第六十三条第一項に規定する延払基準の方法により経理しなかった場合　その経理しなかった決算に係る事業年度 suppl-5071-13/art-17/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-1 where, with regard to the amount of proceeds and the amount of expenses pertaining to that former lease transfer (limited to one to which the provisions of the main clause of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force apply), the corporation did not account for them using the deferred payment basis method prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force in the finalized settlement of accounts (in the case of filing an interim return stating the matters listed in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act (for a group tax sharing subsidiary corporation, the period prescribed in Article 72, paragraph (5), item (i) of that Act), the settlement of accounts for that period; the same applies in (b) of the following item) for a business year under the transitional measures that began on or before March 31, 2027: the business year pertaining to the settlement of accounts in which the corporation did not so account; machine translation, not official **二** 当該旧リース譲渡に係る収益の額及び費用の額のうち、令和九年三月三十一日以前に開始した各事業年度の所得の金額又は同日以前に開始した各連結事業年度の連結所得の金額の計算上益金の額及び損金の額に算入されなかったものがある場合（次に掲げる場合に該当する場合を除く。）　同日後最初に開始する事業年度 suppl-5071-13/art-17/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2 where, of the amount of proceeds and the amount of expenses pertaining to that former lease transfer, there is any portion that was not included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began on or before March 31, 2027 or the amount of consolidated income for each consolidated business year that began on or before that date (excluding the case falling under any of the following cases): the first business year beginning after that date; machine translation, not official **イ** 前号に掲げる場合 suppl-5071-13/art-17/par-3/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2/sub-1 the case set forth in the preceding item; machine translation, not official **ロ** 当該旧リース譲渡（旧効力法人税法第六十三条第一項本文の規定の適用に係るものに限る。）に係る収益の額及び費用の額につき令和九年三月三十一日後最初に開始する経過措置事業年度の確定した決算において同項に規定する延払基準の方法（当該経過措置事業年度以後の各事業年度において当該旧リース譲渡の対価の額のうちに含まれる利息に相当する金額のみを当該各事業年度の収益の額とする方法に限る。）により経理した場合 suppl-5071-13/art-17/par-3/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2/sub-2 where, with regard to the amount of proceeds and the amount of expenses pertaining to that former lease transfer (limited to one to which the provisions of the main clause of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force apply), the corporation has accounted for them, in the finalized settlement of accounts for the first business year under the transitional measures beginning after March 31, 2027, using the deferred payment basis method prescribed in that paragraph (limited to the method of treating, in each business year on or after that business year under the transitional measures, only the amount equivalent to the interest included in the amount of consideration for that former lease transfer as the amount of proceeds for that business year). machine translation, not official **第四項** 旧効力法人税法第六十三条第一項本文又は第二項本文の規定の適用を受ける法人のその適用に係る旧リース譲渡に係る収益の額及び費用の額が前項各号に掲げる場合に該当する場合において、当該旧リース譲渡に係る未計上収益額が当該旧リース譲渡に係る未計上費用額を超えるときは、同項の規定にかかわらず、第一号に掲げる金額（解散若しくは事業の全部の廃止若しくは譲渡（適格分割による分割承継法人への譲渡その他の政令で定めるものを除く。）の日の属する事業年度、清算中の事業年度又は被合併法人の合併（適格合併を除く。）の日の前日の属する事業年度、普通法人又は協同組合等が公益法人等に該当することとなる場合におけるその該当することとなる日の前日の属する事業年度及び同号に掲げる金額がそれぞれ第二号に掲げる金額を超える事業年度にあっては、同号に掲げる金額）を、基準事業年度以後の各経過措置事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。 suppl-5071-13/art-17/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4 In the case where the amount of proceeds and the amount of expenses pertaining to former lease transfers of a corporation subject to the provisions of the main clause of Article 63, paragraph (1) or the main clause of paragraph (2) of the Former Corporation Tax Act Kept in Force, to which that application pertains, fall under any of the cases listed in the items of the preceding paragraph, if the unrecognized revenue pertaining to that former lease transfer exceeds the unrecognized expenses pertaining to that former lease transfer, notwithstanding the provisions of that paragraph, the amounts listed in item (i) (for the business year that includes the date of dissolution or of the discontinuation or transfer of the whole of its business (excluding a transfer to a succeeding corporation in a company split as a result of a qualified company split or any other transfer specified by Cabinet Order), a business year in liquidation or the business year that includes the day preceding the date of the merger of an acquired corporation (excluding a qualified merger), the business year that includes the day preceding the day on which an ordinary corporation or a cooperative, etc. comes to fall under a public interest corporation, etc. in the case where it so comes to fall, and a business year in which the amounts listed in that item respectively exceed the amounts listed in item (ii), the amounts listed in item (ii)) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year under the transitional measures on or after the base business year: machine translation, not official **一** 当該未計上収益額及び未計上費用額をそれぞれ六十で除し、これらに当該事業年度の月数を乗じて計算した金額 suppl-5071-13/art-17/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-1 the amounts obtained by dividing that unrecognized revenue and those unrecognized expenses respectively by 60 and multiplying the results by the number of months in that business year; machine translation, not official **二** イに掲げる金額からロに掲げる金額を控除した金額 suppl-5071-13/art-17/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-2 the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a): machine translation, not official **イ** 当該未計上収益額及び未計上費用額 suppl-5071-13/art-17/par-4/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-2/sub-1 that unrecognized revenue and those unrecognized expenses; machine translation, not official **ロ** イに掲げる金額のうち当該事業年度前の各事業年度の所得の金額の計算上益金の額及び損金の額に算入された金額 suppl-5071-13/art-17/par-4/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-2/sub-2 the amounts, out of the amounts listed in (a), that were included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year before that business year. machine translation, not official **第五項** 前項の規定は、基準事業年度の確定申告書（基準事業年度の中間申告書で法人税法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載したものを提出する場合には、その中間申告書。次項において同じ。）に前項の規定により益金の額及び損金の額に算入される金額の申告の記載がある場合に限り、適用する。 suppl-5071-13/art-17/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-5 The provisions of the preceding paragraph apply only in the case where the Final Return for the base business year (in the case of filing an interim return for the base business year stating the matters listed in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act, that interim return; the same applies in the following paragraph) contains a statement of the amounts to be included in the amount of gross profit and the amount of deductible expenses pursuant to the provisions of the preceding paragraph. machine translation, not official **第六項** 税務署長は、前項の記載がない確定申告書の提出があった場合においても、その記載がなかったことについてやむを得ない事情があると認めるときは、第四項の規定を適用することができる。 suppl-5071-13/art-17/par-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-6 Even in the case where a Final Return without entries for the matters set forth in the preceding paragraph has been filed, the district director may apply the provisions of paragraph (4), when they find any unavoidable grounds for the person's failure to make entries for such matters. machine translation, not official **第七項** 第四項第一号の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを切り捨てる。 suppl-5071-13/art-17/par-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-7 The number of months referred to in paragraph (4), item (i) is calculated according to the calendar, and any fraction of less than one month is rounded down. machine translation, not official **第八項** 適格合併、適格分割又は適格現物出資により旧リース譲渡に係る契約の移転があった場合における当該旧リース譲渡に係る収益の額及び費用の額の処理の特例その他第二項から第四項までの規定の適用に関し必要な事項は、政令で定める。 suppl-5071-13/art-17/par-8 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-8 Special provisions on the treatment of the amount of proceeds and the amount of expenses pertaining to a former lease transfer in the case where a contract pertaining to that former lease transfer has been transferred as a result of a qualified merger, qualified company split or qualified capital contribution in kind, and other necessary matters concerning the application of the provisions of paragraphs (2) through (4), are specified by Cabinet Order. machine translation, not official ### 第十八条（国内最低課税額の計算に関する経過措置） — Transitional Measures for Calculation of the Domestic Minimum Tax Amount caption: machine translation, not official suppl-5071-13/art-18 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18 **第一項** 令和八年新法人税法第八十二条の十九第一項第一号に掲げる内国法人（各種投資会社等（令和八年新法人税法第八十二条第十六号に規定する各種投資会社等をいう。第三項及び第七項において同じ。）である構成会社等（令和八年新法人税法第八十二条第十三号に規定する構成会社等をいう。以下この項及び第七項において同じ。）に対する所有持分（令和八年新法人税法第八十二条第八号に規定する所有持分をいう。第三項において同じ。）を有する他の構成会社等のうちに我が国をその所在地国（令和八年新法人税法第八十二条第七号に規定する所在地国をいう。以下この項及び第三項において同じ。）としないものがある場合における当該各種投資会社等である構成会社等その他の政令で定めるもの（以下この項及び第五項において「対象外構成会社等」という。）を除く。以下この項において同じ。）が令和八年四月一日から令和九年十二月三十一日までの間に開始する対象会計年度（令和十一年六月三十日までに終了するものに限る。）において次に掲げる要件のいずれかを満たす場合には、当該対象会計年度の当該内国法人に係る令和八年新法人税法第八十二条の十九第一項第一号に定める金額は、零とする。 suppl-5071-13/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1 In the case where a domestic corporation listed in Article 82-19, paragraph (1), item (i) of the Corporation Tax Act as Amended for 2026 (excluding, in the case where, among the other constituent entities holding an ownership interest (meaning an ownership interest prescribed in Article 82, item (viii) of the Corporation Tax Act as Amended for 2026; the same applies in paragraph (3)) in a constituent entity (meaning a constituent entity prescribed in Article 82, item (xiii) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this paragraph and paragraph (7)) that is an investment entity, etc. (meaning an investment entity, etc. prescribed in Article 82, item (xvi) of the Corporation Tax Act as Amended for 2026; the same applies in paragraphs (3) and (7)), there is one whose country of location (meaning the country of location prescribed in Article 82, item (vii) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this paragraph and paragraph (3)) is not Japan, that constituent entity that is an investment entity, etc. and any other entity specified by Cabinet Order (hereinafter referred to as an "excluded constituent entity" in this paragraph and paragraph (5)); hereinafter the same applies in this paragraph) satisfies any of the following requirements in a covered fiscal year beginning during the period from April 1, 2026 to December 31, 2027 (limited to one ending by June 30, 2029), the amount prescribed in Article 82-19, paragraph (1), item (i) of the Corporation Tax Act as Amended for 2026 pertaining to that domestic corporation for that covered fiscal year is to be zero. machine translation, not official **一** 次に掲げる要件の全てを満たすこと。 suppl-5071-13/art-18/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-1 all of the following requirements are satisfied: machine translation, not official **イ** 当該対象会計年度に係る国別報告事項（租税特別措置法第六十六条の四の四第一項に規定する国別報告事項をいい、連結等財務諸表（令和八年新法人税法第八十二条第一号に規定する連結等財務諸表をいう。以下この条において同じ。）を基礎として作成されたものに限る。以下この項において同じ。）又はこれに相当する事項として租税特別措置法第六十六条の四の四第一項若しくは第二項に規定する所轄税務署長又は我が国以外の国若しくは地域の租税に関する法令を執行する当局（以下この項において「所轄税務署長等」という。）に提供された我が国に係る収入金額（当該内国法人に係る特定多国籍企業グループ等（令和八年新法人税法第八十二条第四号に規定する特定多国籍企業グループ等をいう。以下この条において同じ。）に属する構成会社等（その所在地国が我が国であるものに限るものとし、対象外構成会社等を除く。イにおいて同じ。）のうちに、国別報告事項にその情報が含まれないことにより当該収入金額にその収入金額が含まれない構成会社等として財務省令で定めるものがある場合には、当該構成会社等に係る収入金額として財務省令で定める金額を加算した金額）（当該国別報告事項又はこれに相当する事項が提供されない場合にあっては、当該国別報告事項又はこれに相当する事項として最終親会社等（令和八年新法人税法第八十二条第十号に規定する最終親会社等をいう。以下この項において同じ。）の所在地国に提供されるものとした場合における我が国に係る当該収入金額）が千万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。 suppl-5071-13/art-18/par-1/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-1/sub-1 the revenue for Japan that was provided, in the country-by-country report (meaning the country-by-country report prescribed in Article 66-4-4, paragraph (1) of the Act on Special Measures Concerning Taxation, limited to one prepared on the basis of the consolidated financial statements, etc. (meaning the consolidated financial statements, etc. prescribed in Article 82, item (i) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this Article); hereinafter the same applies in this paragraph) for that covered fiscal year or as information equivalent thereto, to the competent district director prescribed in Article 66-4-4, paragraph (1) or (2) of the Act on Special Measures Concerning Taxation or to the authority enforcing the laws and regulations on taxes of a country or region other than Japan (hereinafter referred to as the "competent district director, etc." in this paragraph) (where, among the constituent entities (limited to those whose country of location is Japan, and excluding excluded constituent entities; the same applies in this (a)) belonging to the specified multinational enterprise group, etc. (meaning a specified multinational enterprise group, etc. prescribed in Article 82, item (iv) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this Article) of that domestic corporation, there is a constituent entity specified by Ministry of Finance Order as one whose revenue is not included in that revenue because its information is not included in the country-by-country report, the amount obtained by adding the amount specified by Ministry of Finance Order as the revenue for that constituent entity) (where that country-by-country report or information equivalent thereto is not provided, that revenue for Japan on the assumption that it were provided as that country-by-country report or information equivalent thereto to the country of location of the ultimate parent company, etc. (meaning the ultimate parent company, etc. prescribed in Article 82, item (x) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this paragraph)) is less than the amount obtained by converting 10 million euros into the amount in Japanese yen as specified by Ministry of Finance Order; machine translation, not official **ロ** 当該対象会計年度に係る国別報告事項又はこれに相当する事項として所轄税務署長等に提供された我が国に係る税引前当期利益の額（当該税引前当期利益の額の計算において、令和八年新法人税法第八十二条第二十六号に規定する個別計算所得等の金額の計算に含まれない損失の金額として政令で定める金額がある場合には、当該金額を含まないものとして計算した金額。ロ及び次号ロにおいて「調整後税引前当期利益の額」という。）（当該国別報告事項又はこれに相当する事項が提供されない場合にあっては、当該国別報告事項又はこれに相当する事項として最終親会社等の所在地国に提供されるものとした場合における我が国に係る調整後税引前当期利益の額）が百万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。 suppl-5071-13/art-18/par-1/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-1/sub-2 the amount of profit before tax for Japan that was provided to the competent district director, etc. in the country-by-country report for that covered fiscal year or as information equivalent thereto (where, in the calculation of that amount of profit before tax, there is an amount specified by Cabinet Order as an amount of loss not included in the calculation of the amount of individual computed income, etc. prescribed in Article 82, item (xxvi) of the Corporation Tax Act as Amended for 2026, the amount calculated as not including that amount; referred to as the "amount of adjusted profit before tax" in this (b) and in (b) of the following item) (where that country-by-country report or information equivalent thereto is not provided, the amount of adjusted profit before tax for Japan on the assumption that it were provided as that country-by-country report or information equivalent thereto to the country of location of the ultimate parent company, etc.) is less than the amount obtained by converting 1 million euros into the amount in Japanese yen as specified by Ministry of Finance Order; machine translation, not official **二** イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十七以上であること。 suppl-5071-13/art-18/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-2 the ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 17 percent or more: machine translation, not official **イ** 当該対象会計年度に係る我が国を租税特別措置法第六十六条の四の四第一項の事業が行われる国又は地域とする全ての構成会社等（令和八年新法人税法第八十二条第十八号に規定する無国籍構成会社等及び対象外構成会社等を除く。）の連結等財務諸表に記載された法人税の額その他の財務省令で定める金額（当該金額のうちに、令和八年新法人税法第八十二条第二十九号に規定する対象租税以外の租税の額が含まれており、又は不確実性がある金額として財務省令で定める金額が含まれている場合には、これらの金額を除く。）の合計額 suppl-5071-13/art-18/par-1/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-2/sub-1 the sum of the amount of corporation tax and other amounts specified by Ministry of Finance Order that are stated in the consolidated financial statements, etc. of all constituent entities (excluding stateless constituent entities prescribed in Article 82, item (xviii) of the Corporation Tax Act as Amended for 2026 and excluded constituent entities) for which the country or region where the business referred to in Article 66-4-4, paragraph (1) of the Act on Special Measures Concerning Taxation is conducted is Japan for that covered fiscal year (where those amounts include the amount of taxes other than the covered taxes prescribed in Article 82, item (xxix) of the Corporation Tax Act as Amended for 2026, or include an amount specified by Ministry of Finance Order as an amount involving uncertainty, excluding these amounts); machine translation, not official **ロ** 当該対象会計年度に係る国別報告事項又はこれに相当する事項として所轄税務署長等に提供された我が国に係る調整後税引前当期利益の額（当該国別報告事項又はこれに相当する事項が提供されない場合にあっては、当該国別報告事項又はこれに相当する事項として最終親会社等の所在地国に提供されるものとした場合における我が国に係る調整後税引前当期利益の額） suppl-5071-13/art-18/par-1/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-2/sub-2 the amount of adjusted profit before tax for Japan that was provided to the competent district director, etc. in the country-by-country report for that covered fiscal year or as information equivalent thereto (where that country-by-country report or information equivalent thereto is not provided, the amount of adjusted profit before tax for Japan on the assumption that it were provided as that country-by-country report or information equivalent thereto to the country of location of the ultimate parent company, etc.); machine translation, not official **三** 前号ロに掲げる金額が当該対象会計年度の当該内国法人に係る令和八年新法人税法第八十二条の十九第四項の規定を適用しないで計算した場合の同条第二項第一号イ（２）に掲げる金額（当該対象会計年度に係る国別報告事項又はこれに相当する事項における租税特別措置法第六十六条の四の四第一項の事業が行われる国又は地域とその所在地国が我が国である構成会社等（対象外構成会社等を除く。）に係るものに限る。）以下であること。 suppl-5071-13/art-18/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-3 the amount listed in (b) of the preceding item is the amount listed in Article 82-19, paragraph (2), item (i), (a), (2) of the Corporation Tax Act as Amended for 2026 as calculated without applying the provisions of paragraph (4) of that Article pertaining to that domestic corporation for that covered fiscal year (limited to the amount pertaining to constituent entities (excluding excluded constituent entities) for which the country or region where the business referred to in Article 66-4-4, paragraph (1) of the Act on Special Measures Concerning Taxation is conducted, in the country-by-country report for that covered fiscal year or information equivalent thereto, and the country of location are both Japan) or less. machine translation, not official **第二項** 前項の規定は、次に掲げる要件の全てを満たす場合に限り、適用する。 suppl-5071-13/art-18/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-2 The provisions of the preceding paragraph apply only where all of the following requirements are satisfied: machine translation, not official **一** 前項の内国法人に係る特定多国籍企業グループ等の各対象会計年度に係る令和八年新法人税法第百五十条の三第四項に規定するグループ国内最低課税額報告事項等（当該内国法人について前項の規定の適用を受けようとする旨を含むものに限る。以下この号において同じ。）の提供があること又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国内最低課税額報告事項等に相当する事項の提供があること（同条第六項の規定の適用がある場合に限る。）。 suppl-5071-13/art-18/par-2/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-2/item-1 the group domestic minimum tax report items, etc. prescribed in Article 150-3, paragraph (4) of the Corporation Tax Act as Amended for 2026 for each covered fiscal year of the specified multinational enterprise group, etc. of the domestic corporation referred to in the preceding paragraph (limited to those that include a statement to the effect that the application of the provisions of the preceding paragraph is sought with regard to that domestic corporation; hereinafter the same applies in this item) have been provided, or information equivalent to those group domestic minimum tax report items, etc. has been provided to the authority enforcing the laws and regulations on taxes of a country or region other than Japan (limited to the case where the provisions of paragraph (6) of that Article apply); machine translation, not official **二** 前項の規定の適用を受けようとする対象会計年度開始の日前に開始したいずれの対象会計年度（我が国において令和六年四月一日以後に前号の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度及び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の規定に相当する我が国以外の国又は地域の租税に関する法令の規定が施行されている国又は地域においてその施行の日以後に前号の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度に限る。）においても、我が国につき、同条第一項の規定（同項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定を含む。）の適用を受けて法人税法第八十二条の三第一項に規定する国際最低課税額若しくは外国におけるこれに相当するものの計算が行われていること又は前項（第五項において準用する場合を含む。）の規定の適用を受けて同法第八十二条の十九第一項第一号若しくは第百四十五条の六第一項第一号に定める金額の計算が行われていること。 suppl-5071-13/art-18/par-2/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-2/item-2 in each covered fiscal year that began before the first day of the covered fiscal year for which the application of the provisions of the preceding paragraph is sought (limited to the covered fiscal year in which the specified multinational enterprise group, etc. referred to in the preceding item came to fall under a specified multinational enterprise group, etc. in Japan on or after April 1, 2024, and the covered fiscal year in which the specified multinational enterprise group, etc. referred to in the preceding item came to fall under a specified multinational enterprise group, etc., on or after the date on which they came into effect, in a country or region where provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of Article 14, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) are in effect), the international minimum tax amount prescribed in Article 82-3, paragraph (1) of the Corporation Tax Act or its equivalent in a foreign country has been calculated with regard to Japan by applying the provisions of paragraph (1) of that Article (including the provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of that paragraph), or the amount prescribed in Article 82-19, paragraph (1), item (i) or Article 145-6, paragraph (1), item (i) of that Act has been calculated by applying the provisions of the preceding paragraph (including as applied mutatis mutandis pursuant to paragraph (5)). machine translation, not official **第三項** 令和八年新法人税法第八十二条の十九第一項第二号に掲げる内国法人（各種投資会社等である共同支配会社等（令和八年新法人税法第八十二条第十五号に規定する共同支配会社等をいう。以下この項及び第七項において同じ。）に対する所有持分を有する当該共同支配会社等に係る他の共同支配会社等のうちに我が国をその所在地国としないものがある場合における当該各種投資会社等である共同支配会社等その他の政令で定めるもの（以下この項及び第六項において「対象外共同支配会社等」という。）を除く。以下この項において同じ。）が、令和八年四月一日から令和九年十二月三十一日までの間に開始する対象会計年度（令和十一年六月三十日までに終了するものに限る。）において次に掲げる要件のいずれかを満たす場合には、当該対象会計年度の当該内国法人に係る令和八年新法人税法第八十二条の十九第一項第二号に定める金額は、零とする。 suppl-5071-13/art-18/par-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3 In the case where a domestic corporation listed in Article 82-19, paragraph (1), item (ii) of the Corporation Tax Act as Amended for 2026 (excluding, in the case where, among the other jointly controlled entities, etc. related to a jointly controlled entity, etc. (meaning a jointly controlled entity, etc. prescribed in Article 82, item (xv) of the Corporation Tax Act as Amended for 2026; hereinafter the same applies in this paragraph and paragraph (7)) that is an investment entity, etc. that hold an ownership interest in that jointly controlled entity, etc., there is one whose country of location is not Japan, that jointly controlled entity, etc. that is an investment entity, etc. and any other entity specified by Cabinet Order (hereinafter referred to as an "excluded joint venture" in this paragraph and paragraph (6)); hereinafter the same applies in this paragraph) satisfies any of the following requirements in a covered fiscal year beginning during the period from April 1, 2026 to December 31, 2027 (limited to one ending by June 30, 2029), the amount prescribed in Article 82-19, paragraph (1), item (ii) of the Corporation Tax Act as Amended for 2026 pertaining to that domestic corporation for that covered fiscal year is to be zero. machine translation, not official **一** 次に掲げる要件の全てを満たすこと。 suppl-5071-13/art-18/par-3/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-1 all of the following requirements are satisfied: machine translation, not official **イ** 当該対象会計年度に係る当該内国法人及び当該内国法人に係る他の共同支配会社等（その所在地国が我が国であるものに限るものとし、対象外共同支配会社等を除く。以下この項及び次項第二号において同じ。）の連結等財務諸表に記載された収入金額として財務省令で定める金額の合計額が千万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。 suppl-5071-13/art-18/par-3/item-1/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-1/sub-1 the sum of the amounts specified by Ministry of Finance Order as revenue stated in the consolidated financial statements, etc. of that domestic corporation and of other jointly controlled entities, etc. related to that domestic corporation (limited to those whose country of location is Japan, and excluding excluded joint ventures; hereinafter the same applies in this paragraph and item (ii) of the following paragraph) for that covered fiscal year is less than the amount obtained by converting 10 million euros into the amount in Japanese yen as specified by Ministry of Finance Order; machine translation, not official **ロ** 当該対象会計年度に係る当該内国法人及び当該内国法人に係る他の共同支配会社等の連結等財務諸表に記載された税引前当期純利益の額として財務省令で定める金額の合計額から当該連結等財務諸表に記載された税引前当期純損失の額として財務省令で定める金額の合計額を控除した金額（当該金額の計算において、令和八年新法人税法第八十二条第二十六号に規定する個別計算所得等の金額の計算に含まれない損失の金額として政令で定める金額がある場合には、当該金額を含まないものとして計算した金額。次号ロにおいて「調整後税引前当期利益の額」という。）が百万ユーロを財務省令で定めるところにより本邦通貨表示の金額に換算した金額に満たないこと。 suppl-5071-13/art-18/par-3/item-1/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-1/sub-2 the amount obtained by deducting the sum of the amounts specified by Ministry of Finance Order as the amount of net loss before tax stated in those consolidated financial statements, etc. from the sum of the amounts specified by Ministry of Finance Order as the amount of net profit before tax stated in the consolidated financial statements, etc. of that domestic corporation and of other jointly controlled entities, etc. related to that domestic corporation for that covered fiscal year (where, in the calculation of that amount, there is an amount specified by Cabinet Order as an amount of loss not included in the calculation of the amount of individual computed income, etc. prescribed in Article 82, item (xxvi) of the Corporation Tax Act as Amended for 2026, the amount calculated as not including that amount; referred to as the "amount of adjusted profit before tax" in (b) of the following item) is less than the amount obtained by converting 1 million euros into the amount in Japanese yen as specified by Ministry of Finance Order; machine translation, not official **二** イに掲げる金額がロに掲げる金額（零を超えるものに限る。）のうちに占める割合が百分の十七以上であること。 suppl-5071-13/art-18/par-3/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-2 the ratio of the amount listed in (a) to the amount listed in (b) (limited to an amount exceeding zero) is 17 percent or more: machine translation, not official **イ** 当該対象会計年度に係る当該内国法人及び当該内国法人に係る他の共同支配会社等の連結等財務諸表における法人税の額その他の財務省令で定める金額（当該金額のうちに、令和八年新法人税法第八十二条第二十九号に規定する対象租税以外の租税の額が含まれており、又は不確実性がある金額として財務省令で定める金額が含まれている場合には、これらの金額を除く。）の合計額 suppl-5071-13/art-18/par-3/item-2/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-2/sub-1 the sum of the amount of corporation tax and other amounts specified by Ministry of Finance Order in the consolidated financial statements, etc. of that domestic corporation and of other jointly controlled entities, etc. related to that domestic corporation for that covered fiscal year (where those amounts include the amount of taxes other than the covered taxes prescribed in Article 82, item (xxix) of the Corporation Tax Act as Amended for 2026, or include an amount specified by Ministry of Finance Order as an amount involving uncertainty, excluding these amounts); machine translation, not official **ロ** 当該対象会計年度に係る当該内国法人及び当該内国法人に係る他の共同支配会社等の調整後税引前当期利益の額 suppl-5071-13/art-18/par-3/item-2/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-2/sub-2 the amount of adjusted profit before tax of that domestic corporation and of other jointly controlled entities, etc. related to that domestic corporation for that covered fiscal year; machine translation, not official **三** 前号ロに掲げる金額が当該対象会計年度の当該内国法人に係る令和八年新法人税法第八十二条の十九第七項の規定を適用しないで計算した場合の同条第五項第一号イ（２）に掲げる金額以下であること。 suppl-5071-13/art-18/par-3/item-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-3 the amount listed in (b) of the preceding item is the amount listed in Article 82-19, paragraph (5), item (i), (a), (2) of the Corporation Tax Act as Amended for 2026 as calculated without applying the provisions of paragraph (7) of that Article pertaining to that domestic corporation for that covered fiscal year or less. machine translation, not official **第四項** 前項の規定は、次に掲げる要件の全てを満たす場合に限り、適用する。 suppl-5071-13/art-18/par-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-4 The provisions of the preceding paragraph apply only where all of the following requirements are satisfied: machine translation, not official **一** 前項の内国法人に係る特定多国籍企業グループ等の各対象会計年度に係る令和八年新法人税法第百五十条の三第四項に規定するグループ国内最低課税額報告事項等（当該内国法人について前項の規定の適用を受けようとする旨を含むものに限る。以下この号において同じ。）の提供があること又は我が国以外の国若しくは地域の租税に関する法令を執行する当局に当該グループ国内最低課税額報告事項等に相当する事項の提供があること（同条第六項の規定の適用がある場合に限る。）。 suppl-5071-13/art-18/par-4/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-4/item-1 the group domestic minimum tax report items, etc. prescribed in Article 150-3, paragraph (4) of the Corporation Tax Act as Amended for 2026 for each covered fiscal year of the specified multinational enterprise group, etc. of the domestic corporation referred to in the preceding paragraph (limited to those that include a statement to the effect that the application of the provisions of the preceding paragraph is sought with regard to that domestic corporation; hereinafter the same applies in this item) have been provided, or information equivalent to those group domestic minimum tax report items, etc. has been provided to the authority enforcing the laws and regulations on taxes of a country or region other than Japan (limited to the case where the provisions of paragraph (6) of that Article apply); machine translation, not official **二** 前項の規定の適用を受けようとする対象会計年度開始の日前に開始したいずれの対象会計年度（我が国において令和六年四月一日以後に前号の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度及び所得税法等の一部を改正する法律（令和五年法律第三号）附則第十四条第三項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定が施行されている国又は地域においてその施行の日以後に前号の特定多国籍企業グループ等が特定多国籍企業グループ等に該当した場合におけるその該当した対象会計年度に限る。）においても、我が国において前項の内国法人又は当該内国法人に係る他の共同支配会社等につき、同条第三項の規定（同項の規定に相当する我が国以外の国又は地域の租税に関する法令の規定を含む。）の適用を受けて法人税法第八十二条の三第一項に規定する国際最低課税額若しくは外国におけるこれに相当するものの計算が行われていること又は前項（第六項において準用する場合を含む。）の規定の適用を受けて同法第八十二条の十九第一項第二号若しくは第百四十五条の六第一項第二号に定める金額の計算が行われていること。 suppl-5071-13/art-18/par-4/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-4/item-2 in each covered fiscal year that began before the first day of the covered fiscal year for which the application of the provisions of the preceding paragraph is sought (limited to the covered fiscal year in which the specified multinational enterprise group, etc. referred to in the preceding item came to fall under a specified multinational enterprise group, etc. in Japan on or after April 1, 2024, and the covered fiscal year in which the specified multinational enterprise group, etc. referred to in the preceding item came to fall under a specified multinational enterprise group, etc., on or after the date on which they came into effect, in a country or region where provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of Article 14, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) are in effect), the international minimum tax amount prescribed in Article 82-3, paragraph (1) of the Corporation Tax Act or its equivalent in a foreign country has been calculated in Japan with regard to the domestic corporation referred to in the preceding paragraph or other jointly controlled entities, etc. related to that domestic corporation by applying the provisions of paragraph (3) of that Article (including the provisions of laws and regulations on taxes of a country or region other than Japan equivalent to the provisions of that paragraph), or the amount prescribed in Article 82-19, paragraph (1), item (ii) or Article 145-6, paragraph (1), item (ii) of that Act has been calculated by applying the provisions of the preceding paragraph (including as applied mutatis mutandis pursuant to paragraph (6)). machine translation, not official **第五項** 第一項及び第二項の規定は、令和八年新法人税法第百四十五条の六第一項第一号に掲げる外国法人（対象外構成会社等を除く。）に係る同号に定める金額について準用する。この場合において、第一項中「第八十二条の十九第一項第一号」とあるのは「第百四十五条の六第一項第一号」と、「内国法人」とあるのは「外国法人」と、第二項中「内国法人」とあるのは「外国法人」と読み替えるものとする。 suppl-5071-13/art-18/par-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-5 The provisions of paragraphs (1) and (2) apply mutatis mutandis to the amount prescribed in Article 145-6, paragraph (1), item (i) of the Corporation Tax Act as Amended for 2026 pertaining to a foreign corporation listed in that item (excluding an excluded constituent entity). In this case, the phrase "Article 82-19, paragraph (1), item (i)" in paragraph (1) is deemed to be replaced with "Article 145-6, paragraph (1), item (i)", the phrase "domestic corporation" with "foreign corporation", and the phrase "domestic corporation" in paragraph (2) with "foreign corporation". machine translation, not official **第六項** 第三項及び第四項の規定は、令和八年新法人税法第百四十五条の六第一項第二号に掲げる外国法人（対象外共同支配会社等を除く。）に係る同号に定める金額について準用する。この場合において、第三項中「第八十二条の十九第一項第二号」とあるのは「第百四十五条の六第一項第二号」と、「内国法人」とあるのは「外国法人」と、第四項中「内国法人」とあるのは「外国法人」と読み替えるものとする。 suppl-5071-13/art-18/par-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-6 The provisions of paragraphs (3) and (4) apply mutatis mutandis to the amount prescribed in Article 145-6, paragraph (1), item (ii) of the Corporation Tax Act as Amended for 2026 pertaining to a foreign corporation listed in that item (excluding an excluded joint venture). In this case, the phrase "Article 82-19, paragraph (1), item (ii)" in paragraph (3) is deemed to be replaced with "Article 145-6, paragraph (1), item (ii)", the phrase "domestic corporation" with "foreign corporation", and the phrase "domestic corporation" in paragraph (4) with "foreign corporation". machine translation, not official **第七項** 第一項の内国法人に係る特定多国籍企業グループ等に属する構成会社等が各種投資会社等である場合又は第三項の内国法人若しくは当該内国法人に係る他の共同支配会社等が各種投資会社等である場合の第一項各号又は第三項各号に掲げる要件の特例その他前各項の規定の適用に関し必要な事項は、政令で定める。 suppl-5071-13/art-18/par-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-7 Special provisions on the requirements listed in the items of paragraph (1) or the items of paragraph (3) in the case where a constituent entity belonging to the specified multinational enterprise group, etc. pertaining to the domestic corporation referred to in paragraph (1) is an investment entity, etc., or where the domestic corporation referred to in paragraph (3) or another jointly controlled entity, etc. pertaining to that domestic corporation is an investment entity, etc., and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order. machine translation, not official ### 第十九条（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 Concerning the Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc. caption: machine translation, not official suppl-5071-13/art-19 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-19 **第一項** 令和八年新法人税法第百五十条の三の規定は、令和八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グループ国際最低課税額等報告事項等及び同条第四項に規定するグループ国内最低課税額報告事項等について適用し、同日前に開始した対象会計年度に係る第二条の規定（附則第一条第三号ロに掲げる改正規定に限る。）による改正前の法人税法第百五十条の三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は、なお従前の例による。 suppl-5071-13/art-19/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-19/par-1 The provisions of Article 150-3 of the Corporation Tax Act as Amended for 2026 apply to the group international minimum tax amount report matters, etc. prescribed in paragraph (1) of that Article and the group domestic minimum tax amount report matters, etc. prescribed in paragraph (4) of that Article pertaining to covered fiscal years starting on or after April 1, 2026, and with regard to the specified multinational enterprise group report matters, etc. prescribed in Article 150-3, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (limited to the amending provisions listed in Article 1, item (iii), (b) of the Supplementary Provisions) pertaining to covered fiscal years that started before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 前条第一項（同条第五項において準用する場合を含む。）又は第三項（同条第六項において準用する場合を含む。）の規定の適用を受けようとする場合における令和八年新法人税法第百五十条の三第四項の規定の適用については、同項第二号中「その他」とあるのは、「、所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十八条第一項（国内最低課税額の計算に関する経過措置）（同条第五項において準用する場合を含む。）又は第三項（同条第六項において準用する場合を含む。）の規定その他」とする。 suppl-5071-13/art-19/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-19/par-2 With regard to the application of the provisions of Article 150-3, paragraph (4) of the Corporation Tax Act as Amended for 2026 in the case of seeking to be subject to the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5) of the preceding Article) or paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) of the preceding Article, the phrase "and other provisions specified by Cabinet Order" in item (ii) of that paragraph is deemed to be replaced with ", the provisions of Article 18, paragraph (1) (Transitional Measures Concerning the Calculation of the Domestic Minimum Tax Amount) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) or paragraph (3) of that Article (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) and other provisions specified by Cabinet Order". machine translation, not official ### 第七十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5071-13/art-79 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-79 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-79 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-5071-13/art-79/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-79/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-79/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第八十条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5071-13/art-80 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-80 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-80 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-5071-13/art-80/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-80/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-80/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5071-13/art-1/par-1/item-3/sub-2: 附則第十三条 → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5071-13/art-13 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-13 - suppl-5071-13/art-1/par-1/item-3/sub-2: 第十八条 → 法人税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5071-13/art-18 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18 - suppl-5071-13/art-1/par-1/item-3/sub-2: 第十九条 → 法人税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5071-13/art-19 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-19 - suppl-5071-13/art-1/par-1/item-3/sub-2: 同法第六十四条 → 法人税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/corporation-tax-act/art-64 · https://japanlaw.org/l/340AC0000000034/art-64 - suppl-5071-13/art-1/par-1/item-3/sub-2: 第十五条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5071-13/art-15 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-15 - suppl-5071-13/art-13/par-1: 附則第一条第三号 → 法人税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5071-13/art-1/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-3 - suppl-5071-13/art-13/par-1: 附則第十七条 → 法人税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-5071-13/art-17 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17 - suppl-5071-13/art-14/par-1: 第五十三条 → 法人税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/corporation-tax-act/art-53 · https://japanlaw.org/l/340AC0000000034/art-53 - suppl-5071-13/art-15/par-1: 令和八年新法人税法第六十一条の二第二十項 → 法人税法 第六十一条の二第二十項 (Article 61-2, paragraph (20)), art-61-2/par-20 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-20 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-20 - suppl-5071-13/art-16/par-1: 新法人税法第六十二条の八第一項 → 法人税法 第六十二条の八第一項 (Article 62-8, paragraph (1)), art-62-8/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-62-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-8/par-1 - suppl-5071-13/art-17/par-2: この条 → 法人税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-5071-13/art-17 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17 - suppl-5071-13/art-17/par-2: 所得税法等の一部を改正する法律（令和二年法律第八号）第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection - suppl-5071-13/art-17/par-2: 第四項 → 法人税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5071-13/art-17/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4 - suppl-5071-13/art-17/par-2: 次項 → 法人税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-5071-13/art-17/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3 - suppl-5071-13/art-17/par-2: 附則第十七条第三項第一号 → 法人税法 附則第十七条第三項第一号 (Supplementary Provisions, Article 17, paragraph (3), item (i)), suppl-5071-13/art-17/par-3/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-1 - suppl-5071-13/art-17/par-3: 所得税法等の一部を改正する法律（令和二年法律第八号）第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection - suppl-5071-13/art-17/par-3: 次項 → 法人税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5071-13/art-17/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4 - suppl-5071-13/art-17/par-3: 第五項 → 法人税法 附則第十七条第五項 (Supplementary Provisions, Article 17, paragraph (5)), suppl-5071-13/art-17/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-5 - suppl-5071-13/art-17/par-3: この項 → 法人税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-5071-13/art-17/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3 - suppl-5071-13/art-17/par-3: 第二号 → 法人税法 附則第十七条第三項第二号 (Supplementary Provisions, Article 17, paragraph (3), item (ii)), suppl-5071-13/art-17/par-3/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2 - suppl-5071-13/art-17/par-3: 前項 → 法人税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-5071-13/art-17/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-2 - suppl-5071-13/art-17/par-3/item-1: 同法第七十二条第五項第一号 → 法人税法 第七十二条第五項第一号 (Article 72, paragraph (5), item (i)), art-72/par-5/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-5/item-1 - suppl-5071-13/art-17/par-3/item-1: 法人税法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1 - suppl-5071-13/art-17/par-3/item-1: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2 - suppl-5071-13/art-17/par-3/item-1: 次号 → 法人税法 附則第十七条第三項第二号 (Supplementary Provisions, Article 17, paragraph (3), item (ii)), suppl-5071-13/art-17/par-3/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2 - suppl-5071-13/art-17/par-3/item-1: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1 - suppl-5071-13/art-17/par-3/item-2/sub-1: 前号 → 法人税法 附則第十七条第三項第一号 (Supplementary Provisions, Article 17, paragraph (3), item (i)), suppl-5071-13/art-17/par-3/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-1 - suppl-5071-13/art-17/par-4: 第二号 → 法人税法 附則第十七条第四項第二号 (Supplementary Provisions, Article 17, paragraph (4), item (ii)), suppl-5071-13/art-17/par-4/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-2 - suppl-5071-13/art-17/par-4: 前項 → 法人税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-5071-13/art-17/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3 - suppl-5071-13/art-17/par-4: 第一号 → 法人税法 附則第十七条第四項第一号 (Supplementary Provisions, Article 17, paragraph (4), item (i)), suppl-5071-13/art-17/par-4/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-1 - suppl-5071-13/art-17/par-5: 法人税法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1 - suppl-5071-13/art-17/par-5: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2 - suppl-5071-13/art-17/par-5: 前項 → 法人税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5071-13/art-17/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4 - suppl-5071-13/art-17/par-5: 次項 → 法人税法 附則第十七条第六項 (Supplementary Provisions, Article 17, paragraph (6)), suppl-5071-13/art-17/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-6 - suppl-5071-13/art-17/par-5: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1 - suppl-5071-13/art-17/par-6: 前項 → 法人税法 附則第十七条第五項 (Supplementary Provisions, Article 17, paragraph (5)), suppl-5071-13/art-17/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-5 - suppl-5071-13/art-17/par-6: 第四項 → 法人税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5071-13/art-17/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4 - suppl-5071-13/art-17/par-7: 第四項第一号 → 法人税法 附則第十七条第四項第一号 (Supplementary Provisions, Article 17, paragraph (4), item (i)), suppl-5071-13/art-17/par-4/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4/item-1 - suppl-5071-13/art-17/par-8: 第二項から第四項まで → 法人税法 附則第十七条第四項 (Supplementary Provisions, Article 17, paragraph (4)), suppl-5071-13/art-17/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4 - suppl-5071-13/art-17/par-8: 第二項から第四項まで → 法人税法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-5071-13/art-17/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3 - suppl-5071-13/art-17/par-8: 第二項から第四項まで → 法人税法 附則第十七条第二項 (Supplementary Provisions, Article 17, paragraph (2)), suppl-5071-13/art-17/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-2 - suppl-5071-13/art-18/par-1: 令和八年新法人税法第八十二条第十三号 → 法人税法 第八十二条第一項第十三号 (Article 82, paragraph (1), item (xiii)), art-82/par-1/item-13 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-13 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-13 - suppl-5071-13/art-18/par-1: 令和八年新法人税法第八十二条の十九第一項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1 - suppl-5071-13/art-18/par-1: 令和八年新法人税法第八十二条第十六号 → 法人税法 第八十二条第一項第十六号 (Article 82, paragraph (1), item (xvi)), art-82/par-1/item-16 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-16 - suppl-5071-13/art-18/par-1: 第三項 → 法人税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5071-13/art-18/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3 - suppl-5071-13/art-18/par-1: 令和八年新法人税法第八十二条第八号 → 法人税法 第八十二条第一項第八号 (Article 82, paragraph (1), item (viii)), art-82/par-1/item-8 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-8 - suppl-5071-13/art-18/par-1: 第五項 → 法人税法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-5071-13/art-18/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-5 - suppl-5071-13/art-18/par-1: この項 → 法人税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5071-13/art-18/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1 - suppl-5071-13/art-18/par-1: 令和八年新法人税法第八十二条第七号 → 法人税法 第八十二条第一項第七号 (Article 82, paragraph (1), item (vii)), art-82/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-7 - suppl-5071-13/art-18/par-1: 第七項 → 法人税法 附則第十八条第七項 (Supplementary Provisions, Article 18, paragraph (7)), suppl-5071-13/art-18/par-7 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-7 - suppl-5071-13/art-18/par-1/item-1/sub-1: 令和八年新法人税法第八十二条第一号 → 法人税法 第八十二条第一項第一号 (Article 82, paragraph (1), item (i)), art-82/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-1 - suppl-5071-13/art-18/par-1/item-1/sub-1: この条 → 法人税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5071-13/art-18 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18 - suppl-5071-13/art-18/par-1/item-1/sub-1: 租税特別措置法第六十六条の四の四第一項 → 租税特別措置法 第六十六条の四の四第一項 (Article 66-4-4, paragraph (1)), art-66-4-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-1 - suppl-5071-13/art-18/par-1/item-1/sub-1: 第二項 → 租税特別措置法 第六十六条の四の四第二項 (Article 66-4-4, paragraph (2)), art-66-4-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-2 - suppl-5071-13/art-18/par-1/item-1/sub-1: 令和八年新法人税法第八十二条第四号 → 法人税法 第八十二条第一項第四号 (Article 82, paragraph (1), item (iv)), art-82/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-4 - suppl-5071-13/art-18/par-1/item-1/sub-1: この項 → 法人税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5071-13/art-18/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1 - suppl-5071-13/art-18/par-1/item-1/sub-1: 令和八年新法人税法第八十二条第十号 → 法人税法 第八十二条第一項第十号 (Article 82, paragraph (1), item (x)), art-82/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-10 - suppl-5071-13/art-18/par-1/item-1/sub-2: 次号 → 法人税法 附則第十八条第一項第二号 (Supplementary Provisions, Article 18, paragraph (1), item (ii)), suppl-5071-13/art-18/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-2 - suppl-5071-13/art-18/par-1/item-1/sub-2: 令和八年新法人税法第八十二条第二十六号 → 法人税法 第八十二条第一項第二十六号 (Article 82, paragraph (1), item (xxvi)), art-82/par-1/item-26 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-26 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26 - suppl-5071-13/art-18/par-1/item-2/sub-1: 令和八年新法人税法第八十二条第二十九号 → 法人税法 第八十二条第一項第二十九号 (Article 82, paragraph (1), item (xxix)), art-82/par-1/item-29 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-29 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-29 - suppl-5071-13/art-18/par-1/item-2/sub-1: 租税特別措置法第六十六条の四の四第一項 → 租税特別措置法 第六十六条の四の四第一項 (Article 66-4-4, paragraph (1)), art-66-4-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-1 - suppl-5071-13/art-18/par-1/item-2/sub-1: 令和八年新法人税法第八十二条第十八号 → 法人税法 第八十二条第一項第十八号 (Article 82, paragraph (1), item (xviii)), art-82/par-1/item-18 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-18 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-18 - suppl-5071-13/art-18/par-1/item-3: 同条第二項第一号 → 法人税法 第八十二条の十九第二項第一号 (Article 82-19, paragraph (2), item (i)), art-82-19/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-2/item-1 - suppl-5071-13/art-18/par-1/item-3: 令和八年新法人税法第八十二条の十九第四項 → 法人税法 第八十二条の十九第四項 (Article 82-19, paragraph (4)), art-82-19/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-4 - suppl-5071-13/art-18/par-1/item-3: 租税特別措置法第六十六条の四の四第一項 → 租税特別措置法 第六十六条の四の四第一項 (Article 66-4-4, paragraph (1)), art-66-4-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-4/par-1 - suppl-5071-13/art-18/par-1/item-3: 前号 → 法人税法 附則第十八条第一項第二号 (Supplementary Provisions, Article 18, paragraph (1), item (ii)), suppl-5071-13/art-18/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-2 - suppl-5071-13/art-18/par-2: 前項 → 法人税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5071-13/art-18/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1 - suppl-5071-13/art-18/par-2/item-1: この号 → 法人税法 附則第十八条第二項第一号 (Supplementary Provisions, Article 18, paragraph (2), item (i)), suppl-5071-13/art-18/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-2/item-1 - suppl-5071-13/art-18/par-2/item-1: 同条第六項 → 法人税法 第百五十条の三第六項 (Article 150-3, paragraph (6)), art-150-3/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-6 - suppl-5071-13/art-18/par-2/item-1: 前項 → 法人税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5071-13/art-18/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1 - suppl-5071-13/art-18/par-2/item-1: 令和八年新法人税法第百五十条の三第四項 → 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-5071-13/art-18/par-2/item-2: 前号 → 法人税法 附則第十八条第二項第一号 (Supplementary Provisions, Article 18, paragraph (2), item (i)), suppl-5071-13/art-18/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-2/item-1 - suppl-5071-13/art-18/par-2/item-2: 同法第八十二条の十九第一項第一号 → 法人税法 第八十二条の十九第一項第一号 (Article 82-19, paragraph (1), item (i)), art-82-19/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-1 - suppl-5071-13/art-18/par-2/item-2: 法人税法第八十二条の三第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1 - suppl-5071-13/art-18/par-2/item-2: 第五項 → 法人税法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-5071-13/art-18/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-5 - suppl-5071-13/art-18/par-2/item-2: 前項 → 法人税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5071-13/art-18/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1 - suppl-5071-13/art-18/par-2/item-2: 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 → 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-5071-13/art-18/par-2/item-2: 第百四十五条の六第一項第一号 → 法人税法 第百四十五条の六第一項第一号 (Article 145-6, paragraph (1), item (i)), art-145-6/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-145-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1/item-1 - suppl-5071-13/art-18/par-3: 第六項 → 法人税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-5071-13/art-18/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-6 - suppl-5071-13/art-18/par-3: この項 → 法人税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5071-13/art-18/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3 - suppl-5071-13/art-18/par-3: 令和八年新法人税法第八十二条第十五号 → 法人税法 第八十二条第一項第十五号 (Article 82, paragraph (1), item (xv)), art-82/par-1/item-15 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-15 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-15 - suppl-5071-13/art-18/par-3: 令和八年新法人税法第八十二条の十九第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2 - suppl-5071-13/art-18/par-3: 第七項 → 法人税法 附則第十八条第七項 (Supplementary Provisions, Article 18, paragraph (7)), suppl-5071-13/art-18/par-7 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-7 - suppl-5071-13/art-18/par-3/item-1/sub-1: この項 → 法人税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5071-13/art-18/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3 - suppl-5071-13/art-18/par-3/item-1/sub-1: 次項第二号 → 法人税法 附則第十八条第四項第二号 (Supplementary Provisions, Article 18, paragraph (4), item (ii)), suppl-5071-13/art-18/par-4/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-4/item-2 - suppl-5071-13/art-18/par-3/item-1/sub-2: 次号 → 法人税法 附則第十八条第三項第二号 (Supplementary Provisions, Article 18, paragraph (3), item (ii)), suppl-5071-13/art-18/par-3/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-2 - suppl-5071-13/art-18/par-3/item-1/sub-2: 令和八年新法人税法第八十二条第二十六号 → 法人税法 第八十二条第一項第二十六号 (Article 82, paragraph (1), item (xxvi)), art-82/par-1/item-26 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-26 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-26 - suppl-5071-13/art-18/par-3/item-2/sub-1: 令和八年新法人税法第八十二条第二十九号 → 法人税法 第八十二条第一項第二十九号 (Article 82, paragraph (1), item (xxix)), art-82/par-1/item-29 — https://japanlaw.org/ja/corporation-tax-act/art-82/par-1/item-29 · https://japanlaw.org/l/340AC0000000034/art-82/par-1/item-29 - suppl-5071-13/art-18/par-3/item-3: 前号 → 法人税法 附則第十八条第三項第二号 (Supplementary Provisions, Article 18, paragraph (3), item (ii)), suppl-5071-13/art-18/par-3/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-2 - suppl-5071-13/art-18/par-3/item-3: 同条第五項第一号 → 法人税法 第八十二条の十九第五項第一号 (Article 82-19, paragraph (5), item (i)), art-82-19/par-5/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-5/item-1 - suppl-5071-13/art-18/par-3/item-3: 令和八年新法人税法第八十二条の十九第七項 → 法人税法 第八十二条の十九第七項 (Article 82-19, paragraph (7)), art-82-19/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-7 - suppl-5071-13/art-18/par-4: 前項 → 法人税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5071-13/art-18/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3 - suppl-5071-13/art-18/par-4/item-1: 前項 → 法人税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5071-13/art-18/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3 - suppl-5071-13/art-18/par-4/item-1: この号 → 法人税法 附則第十八条第四項第一号 (Supplementary Provisions, Article 18, paragraph (4), item (i)), suppl-5071-13/art-18/par-4/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-4/item-1 - suppl-5071-13/art-18/par-4/item-1: 同条第六項 → 法人税法 第百五十条の三第六項 (Article 150-3, paragraph (6)), art-150-3/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-6 - suppl-5071-13/art-18/par-4/item-1: 令和八年新法人税法第百五十条の三第四項 → 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-5071-13/art-18/par-4/item-2: 第六項 → 法人税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-5071-13/art-18/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-6 - suppl-5071-13/art-18/par-4/item-2: 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-5071-13/art-18/par-4/item-2: 前項 → 法人税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5071-13/art-18/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3 - suppl-5071-13/art-18/par-4/item-2: 法人税法第八十二条の三第一項 → 法人税法 第八十二条の三第一項 (Article 82-3, paragraph (1)), art-82-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-1 - suppl-5071-13/art-18/par-4/item-2: 第百四十五条の六第一項第二号 → 法人税法 第百四十五条の六第一項第二号 (Article 145-6, paragraph (1), item (ii)), art-145-6/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-145-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1/item-2 - suppl-5071-13/art-18/par-4/item-2: 前号 → 法人税法 附則第十八条第四項第一号 (Supplementary Provisions, Article 18, paragraph (4), item (i)), suppl-5071-13/art-18/par-4/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-4/item-1 - suppl-5071-13/art-18/par-4/item-2: 同法第八十二条の十九第一項第二号 → 法人税法 第八十二条の十九第一項第二号 (Article 82-19, paragraph (1), item (ii)), art-82-19/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82-19/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-19/par-1/item-2 - suppl-5071-13/art-18/par-5: 第二項 → 法人税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-5071-13/art-18/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-2 - suppl-5071-13/art-18/par-5: 第一項 → 法人税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5071-13/art-18/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1 - suppl-5071-13/art-18/par-5: 令和八年新法人税法第百四十五条の六第一項第一号 → 法人税法 第百四十五条の六第一項第一号 (Article 145-6, paragraph (1), item (i)), art-145-6/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-145-6/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1/item-1 - suppl-5071-13/art-18/par-6: 第三項 → 法人税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5071-13/art-18/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3 - suppl-5071-13/art-18/par-6: 第四項 → 法人税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-5071-13/art-18/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-4 - suppl-5071-13/art-18/par-6: 令和八年新法人税法第百四十五条の六第一項第二号 → 法人税法 第百四十五条の六第一項第二号 (Article 145-6, paragraph (1), item (ii)), art-145-6/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-145-6/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-145-6/par-1/item-2 - suppl-5071-13/art-18/par-7: 前各項 → 法人税法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-5071-13/art-18/par-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-2 - suppl-5071-13/art-18/par-7: 前各項 → 法人税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-5071-13/art-18/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-6 - suppl-5071-13/art-18/par-7: 第三項 → 法人税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5071-13/art-18/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3 - suppl-5071-13/art-18/par-7: 前各項 → 法人税法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-5071-13/art-18/par-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-4 - suppl-5071-13/art-18/par-7: 前各項 → 法人税法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-5071-13/art-18/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-5 - suppl-5071-13/art-18/par-7: 第一項 → 法人税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5071-13/art-18/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1 - suppl-5071-13/art-19/par-1: 附則第一条第三号 → 法人税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5071-13/art-1/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-3 - suppl-5071-13/art-19/par-1: 令和八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-5071-13/art-19/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-5071-13/art-19/par-1: 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-5071-13/art-19/par-2: 同条第六項 → 法人税法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-5071-13/art-18/par-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-6 - suppl-5071-13/art-19/par-2: 第三項 → 法人税法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-5071-13/art-18/par-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3 - suppl-5071-13/art-19/par-2: 第三項 → 法人税法 第百五十条の三第三項 (Article 150-3, paragraph (3)), art-150-3/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-3 - suppl-5071-13/art-19/par-2: 同条第五項 → 法人税法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-5071-13/art-18/par-5 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-5 - suppl-5071-13/art-19/par-2: 前条第一項 → 法人税法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-5071-13/art-18/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1 - suppl-5071-13/art-19/par-2: 同項第二号 → 法人税法 第百五十条の三第四項第二号 (Article 150-3, paragraph (4), item (ii)), art-150-3/par-4/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-4/item-2 - suppl-5071-13/art-19/par-2: 令和八年新法人税法第百五十条の三第四項 → 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-5071-13/art-79/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5071-13/art-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1 - suppl-5071-13/art-79/par-1: この条 → 法人税法 附則第七十九条 (Supplementary Provisions, Article 79), suppl-5071-13/art-79 — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-79 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-79 ## Cited by 33 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-3/sub-2 - 法人税法 附則第十三条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-13/par-1 - 法人税法 附則第十七条第二項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-2 - 法人税法 附則第十七条第三項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3 - 法人税法 附則第十七条第三項第一号（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-1 - 法人税法 附則第十七条第三項第二号イ（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-3/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-3/item-2/sub-1 - 法人税法 附則第十七条第四項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-4 - 法人税法 附則第十七条第五項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-5 - 法人税法 附則第十七条第六項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-6 - 法人税法 附則第十七条第七項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-7 - 法人税法 附則第十七条第八項（リース譲渡に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-17/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-17/par-8 - 法人税法 附則第十八条第一項（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1 - 法人税法 附則第十八条第一項第一号イ（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-1/sub-1 - 法人税法 附則第十八条第一項第一号ロ（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-1/sub-2 - 法人税法 附則第十八条第一項第三号（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-1/item-3 - 法人税法 附則第十八条第二項（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-2 - 法人税法 附則第十八条第二項第一号（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-2/item-1 - 法人税法 附則第十八条第二項第二号（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-2/item-2 - 法人税法 附則第十八条第三項（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3 - 法人税法 附則第十八条第三項第一号イ（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-1/sub-1 - 法人税法 附則第十八条第三項第一号ロ（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-1/sub-2 - 法人税法 附則第十八条第三項第三号（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-3/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-3/item-3 - 法人税法 附則第十八条第四項（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-4 - 法人税法 附則第十八条第四項第一号（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-4/item-1 - 法人税法 附則第十八条第四項第二号（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-4/item-2 - 法人税法 附則第十八条第五項（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-5 - 法人税法 附則第十八条第六項（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-6 - 法人税法 附則第十八条第七項（国内最低課税額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-18/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18/par-7 - 法人税法 附則第十九条第一項（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-5071-13/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-19/par-1 - 法人税法 附則第十九条第二項（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-5071-13/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-19/par-2 - 法人税法 附則第七十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-79/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-79/par-1 - 法人税法 附則第十五条第一項（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-5081-12/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-15/par-1 - 法人税法 附則第十六条第一項（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-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/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-20261008T111236-146, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-147, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-148, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-149, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-006, 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