# 法人税法 / Corporation Tax Act — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（国際最低課税額の計算に関する経過措置） — address `suppl-5081-12/art-15` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5081-12/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-15 - 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. --- ### 第十五条（国際最低課税額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the International Minimum Tax Amount caption: machine translation, not official suppl-5081-12/art-15 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-12/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-15 **第一項** 新法人税法第八十二条の三第七項、第十一項及び第十四項の規定は、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）附則第十三条の規定にかかわらず、内国法人の令和八年一月一日以後に開始する対象会計年度について適用する。この場合において、同日から同年三月三十一日までの間に開始した対象会計年度における新法人税法第八十二条の三第七項、第十一項及び第十四項の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。 第七項 第二項第一号から第三号まで 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）第二条の規定（同法附則第一条第三号ロ（施行期日）に掲げる改正規定に限る。）による改正前の法人税法（第十一項及び第十四項において「旧法人税法」という。）第八十二条の二第二項第一号から第三号まで（国際最低課税額） 第十一項 第六項から第九項までの規定は、これらの規定 第七項の規定は、同項 のこれらの規定 の同項 第一項 所得税法等の一部を改正する法律（令和八年法律第十二号。以下この項において「改正法」という。）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）の規定により読み替えられた第百五十条の三第一項（特定多国籍企業グループ等に係る報告事項等の提供）に規定するグループ国際最低課税額等報告事項等をいい、旧法人税法第八十二条の二第一項 第六項から第九項までのいずれか 第七項 場合（ 場合（改正法附則第十六条第一項の規定により読み替えられた （特定多国籍企業グループ等に係る報告事項等の提供）の規定 の規定 第十四項 第六項から第八項まで及び前三項 第七項及び第十一項 第四項に 旧法人税法第八十二条の二第四項に 第六項及び第七項中「第二項第一号 第七項中「第八十二条の二第二項第一号 「第四項第一号から第三号まで」と、第八項中「第二項第一号イ」とあるのは「第四項第一号イ」と、同項各号中「構成会社等の所在地国における」とあるのは「共同支配会社等及び当該共同支配会社等に係る当該所在地国を所在地国とする他の共同支配会社等の」と、「係る当該特定多国籍企業グループ等の」とあるのは「係る」と、第十一項中「第六項から第九項までの規定」とあるのは「第六項から第八項までの規定」と、「ついて第六項から第九項まで」とあるのは「ついて第十四項において準用する第六項から第八項まで」と、第十二項中「第二項第一号」とあるのは「第四項第一号」と、前項中「第二項第三号若しくは」とあるのは「第四項第三号若しくは」と、「第二項第三号ハ」とあるのは「第四項第三号ハ」 、「第八十二条の二第四項第一号から第三号まで」 suppl-5081-12/art-15/par-1 · 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 The provisions of Article 82-3, paragraphs (7), (11) and (14) of the New Corporation Tax Act apply to covered fiscal years of a domestic corporation starting on or after January 1, 2026, notwithstanding the provisions of Article 13 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025). In this case, with regard to the application of the provisions of Article 82-3, paragraphs (7), (11) and (14) of the New Corporation Tax Act in covered fiscal years starting during the period from that date to March 31 of that year, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table. Paragraph (7) paragraph (2), items (i) through (iii) Article 82-2, paragraph (2), items (i) through (iii) (International Minimum Tax Amount) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) (limited to the amending provisions listed in Article 1, item (iii), (b) (Effective Date) of the Supplementary Provisions of that Act) (referred to as the "Former Corporation Tax Act" in paragraphs (11) and (14)) Paragraph (11) The provisions of paragraphs (6) through (9) apply only in the case where the group international minimum tax amount report matters, etc. of the specified multinational enterprise group, etc. under those provisions The provisions of paragraph (7) apply only in the case where the group international minimum tax amount report matters, etc. of the specified multinational enterprise group, etc. under that paragraph for each covered fiscal year under those provisions for each covered fiscal year under that paragraph (limited to those including a statement that the domestic corporation referred to in paragraph (1) (meaning the group international minimum tax amount report matters, etc. prescribed in Article 150-3, paragraph (1) (Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) as read with the replacement of terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026; hereinafter referred to as the "Amending Act" in this paragraph) (Transitional Measures Concerning the Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.), and limited to those including a statement that the domestic corporation referred to in Article 82-2, paragraph (1) of the Former Corporation Tax Act any of the provisions of paragraphs (6) through (9) the provisions of paragraph (7) (limited to the case where the provisions of Article 150-3, paragraph (3) (limited to the case where the provisions of Article 150-3, paragraph (3) as read with the replacement of terms pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act (Provision of Report Matters, etc. Pertaining to Specified Multinational Enterprise Groups, etc.) apply apply Paragraph (14) paragraphs (6) through (8) and the preceding three paragraphs paragraph (7) and paragraph (11) prescribed in paragraph (4) prescribed in Article 82-2, paragraph (4) of the Former Corporation Tax Act in paragraphs (6) and (7), the phrase "paragraph (2), items (i) through (iii) in paragraph (7), the phrase "Article 82-2, paragraph (2), items (i) through (iii) "paragraph (4), items (i) through (iii)"; in paragraph (8), the phrase "paragraph (2), item (i), (a)" is deemed to be replaced with "paragraph (4), item (i), (a)"; in each item of that paragraph, the phrase "in the country of location of the constituent entities" is deemed to be replaced with "of the jointly controlled entities, etc. and other jointly controlled entities, etc. pertaining to those jointly controlled entities, etc. whose country of location is that country of location", and the phrase "of the specified multinational enterprise group, etc. pertaining to" is deemed to be replaced with "pertaining to"; in paragraph (11), the phrase "the provisions of paragraphs (6) through (9)" is deemed to be replaced with "the provisions of paragraphs (6) through (8)", and the phrase "seeks to be subject to any of the provisions of paragraphs (6) through (9)" is deemed to be replaced with "seeks to be subject to any of the provisions of paragraphs (6) through (8) as applied mutatis mutandis pursuant to paragraph (14)"; in paragraph (12), the phrase "paragraph (2), item (i)" is deemed to be replaced with "paragraph (4), item (i)"; and in the preceding paragraph, the phrase "paragraph (2), item (iii) or" is deemed to be replaced with "paragraph (4), item (iii) or", and the phrase "paragraph (2), item (iii), (c)" is deemed to be replaced with "paragraph (4), item (iii), (c)" "Article 82-2, paragraph (4), items (i) through (iii)" machine translation, not official --- ## Cites - suppl-5081-12/art-15/par-1: 新法人税法第八十二条の三第七項 → 法人税法 第八十二条の三第七項 (Article 82-3, paragraph (7)), art-82-3/par-7 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-7 - suppl-5081-12/art-15/par-1: 第十一項 → 法人税法 第八十二条の三第十一項 (Article 82-3, paragraph (11)), art-82-3/par-11 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-11 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-11 - suppl-5081-12/art-15/par-1: 第十四項 → 法人税法 第八十二条の三第十四項 (Article 82-3, paragraph (14)), art-82-3/par-14 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-14 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-14 - suppl-5081-12/art-15/par-1: 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-5081-12/art-15/par-1: 同条 → 法人税法 第八十二条の三 (Article 82-3), art-82-3 — https://japanlaw.org/ja/corporation-tax-act/art-82-3 · https://japanlaw.org/l/340AC0000000034/art-82-3 - suppl-5081-12/art-15/par-1: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第一号 (Article 82-3, paragraph (2), item (i)), art-82-3/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-1 - suppl-5081-12/art-15/par-1: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第二号 (Article 82-3, paragraph (2), item (ii)), art-82-3/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-2 - suppl-5081-12/art-15/par-1: 第二項第一号から第三号まで → 法人税法 第八十二条の三第二項第三号 (Article 82-3, paragraph (2), item (iii)), art-82-3/par-2/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-2/item-3 - suppl-5081-12/art-15/par-1: 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）第二条 → e-Gov law 507AC0000000013, 第二条 (Article 2), art-2 — not held in this collection - suppl-5081-12/art-15/par-1: 同法附則第一条第三号 → 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-5081-12/art-15/par-1: 第六項から第九項まで → 法人税法 第八十二条の三第六項 (Article 82-3, paragraph (6)), art-82-3/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-6 - suppl-5081-12/art-15/par-1: 第六項から第九項まで → 法人税法 第八十二条の三第八項 (Article 82-3, paragraph (8)), art-82-3/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-8 - suppl-5081-12/art-15/par-1: 第六項から第九項まで → 法人税法 第八十二条の三第九項 (Article 82-3, paragraph (9)), art-82-3/par-9 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-9 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-9 - suppl-5081-12/art-15/par-1: 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-5081-12/art-15/par-1: 所得税法等の一部を改正する法律（令和八年法律第十二号。以下この項において「改正法」という。）附則第十六条第一項 → 法人税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-5081-12/art-16/par-1 — 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 - suppl-5081-12/art-15/par-1: 第百五十条の三第一項 → 法人税法 第百五十条の三第一項 (Article 150-3, paragraph (1)), art-150-3/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-150-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-150-3/par-1 - suppl-5081-12/art-15/par-1: 前三項 → 法人税法 第八十二条の三第十二項 (Article 82-3, paragraph (12)), art-82-3/par-12 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-12 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-12 - suppl-5081-12/art-15/par-1: 前三項 → 法人税法 第八十二条の三第十三項 (Article 82-3, paragraph (13)), art-82-3/par-13 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-13 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-13 - suppl-5081-12/art-15/par-1: 第四項 → 法人税法 第八十二条の三第四項 (Article 82-3, paragraph (4)), art-82-3/par-4 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4 - suppl-5081-12/art-15/par-1: 第四項第一号から第三号まで → 法人税法 第八十二条の三第四項第一号 (Article 82-3, paragraph (4), item (i)), art-82-3/par-4/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-1 - suppl-5081-12/art-15/par-1: 第四項第一号から第三号まで → 法人税法 第八十二条の三第四項第二号 (Article 82-3, paragraph (4), item (ii)), art-82-3/par-4/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-2 - suppl-5081-12/art-15/par-1: 第四項第一号から第三号まで → 法人税法 第八十二条の三第四項第三号 (Article 82-3, paragraph (4), item (iii)), art-82-3/par-4/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-82-3/par-4/item-3 · https://japanlaw.org/l/340AC0000000034/art-82-3/par-4/item-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十四条第一項（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-5081-12/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-14/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-20261008T111236-149, 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 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08