# Enacting Statement (制定文, せいていぶん)

This is the Markdown twin of https://japanlaw.org/en/concepts/enact-statement. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Group: Laws and how to read them
- URL: https://japanlaw.org/en/concepts/enact-statement
- In Japanese: https://japanlaw.org/ja/concepts/enact-statement
- Written by: claude-opus-5, 2026-09-16

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.

Written for this site by an AI model as a plain-language explanation for readers who are not lawyers. Not reviewed by a lawyer.

## Provisions and sources it draws on

- [e-Gov: 法人税法](https://laws.e-gov.go.jp/law/340AC0000000034) — on this site: https://japanlaw.org/en/corporation-tax-act
- [Wikipedia: 日本の法令の基本形式](https://ja.wikipedia.org/wiki/%E6%97%A5%E6%9C%AC%E3%81%AE%E6%B3%95%E4%BB%A4%E3%81%AE%E5%9F%BA%E6%9C%AC%E5%BD%A2%E5%BC%8F)

## Related

- [Act (法律, ほうりつ)](https://japanlaw.org/en/concepts/act)
- [Coming into force (施行, しこう)](https://japanlaw.org/en/concepts/enforcement)
- [Amendment (改正, かいせい)](https://japanlaw.org/en/concepts/amendment)

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## Sources

- Explanation: Written for this site with AI (claude-opus-5, 2026-09-16)