# 法人税法 / Corporation Tax Act — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — address `suppl-5071-13/art-19` - 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-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-19 - 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 --- ## Cites - 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 ## 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-20261008T111236-149, 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