# 法人税法 / Corporation Tax Act — 第十三条 (Supplementary Provisions, Article 13) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十三条 (Supplementary Provisions, Article 13)（法人税法の一部改正に伴う経過措置の原則） — address `suppl-5071-13/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5071-13/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-13 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十三条（法人税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 --- ## Cites - 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 ## Cited by 2 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 --- ## 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-20261008T111236-147, 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