Enacting Statement

A sentence at the very top of a law, before its first article, saying what enacting it does. The Corporation Tax Act's (法人税法) reads 「法人税法（昭和二十二年法律第二十八号）の全部を改正する。」 — this Act replaces the whole of the earlier Act of the same name — which is why the Corporation Tax Act in force is Act No. 34 of 1965 and not the 1947 Act it is named after. Older laws use it to say when they come into force or which earlier law they repeal. It is not an article and nothing is cited to it.