# 法人税法 / Corporation Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-3461-96` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3461-96 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3461-96 - 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. --- ## 附　則 昭和四六年六月一日法律第九六号 suppl-3461-96 · https://japanlaw.org/en/corporation-tax-act/suppl-3461-96 · https://japanlaw.org/l/340AC0000000034/suppl-3461-96 **第一項** この法律は、公布の日から施行する。 suppl-3461-96/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3461-96/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3461-96/par-1 This Act comes into effect on the date of promulgation. machine translation, not official **第十五項** この法律の施行の際現に存する住宅組合に関しては、旧住宅組合法は、この法律の施行後も、なおその効力を有する。 suppl-3461-96/par-15 · https://japanlaw.org/en/corporation-tax-act/suppl-3461-96/par-15 · https://japanlaw.org/l/340AC0000000034/suppl-3461-96/par-15 With regard to housing associations existing at the time this Act comes into effect, the former Housing Association Act remains in force even after this Act comes into effect. machine translation, not official **第三十三項** 附則第十五項に規定する住宅組合に関しては、この法律の附則の規定による改正後の次の各号に掲げる法律の規定にかかわらず、なお従前の例による。 suppl-3461-96/par-33 · https://japanlaw.org/en/corporation-tax-act/suppl-3461-96/par-33 · https://japanlaw.org/l/340AC0000000034/suppl-3461-96/par-33 The provisions then in force continue to govern the housing associations prescribed in paragraph (15) of the Supplementary Provisions, notwithstanding the provisions of the Acts set forth in the following items as amended by the provisions of the Supplementary Provisions of this Act: machine translation, not official **一** 略 suppl-3461-96/par-33/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3461-96/par-33/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-3461-96/par-33/item-1 Omitted machine translation, not official **二** 法人税法 suppl-3461-96/par-33/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3461-96/par-33/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-3461-96/par-33/item-2 Corporation Tax Act. machine translation, not official --- ## Cites - suppl-3461-96/par-33: 附則第十五項 → 法人税法 附則第十五項 (Supplementary Provisions, paragraph (15)), suppl-3461-96/par-15 — https://japanlaw.org/en/corporation-tax-act/suppl-3461-96/par-15 · https://japanlaw.org/l/340AC0000000034/suppl-3461-96/par-15 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第三十三項（所得税法等の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-3461-96/par-33 · https://japanlaw.org/l/340AC0000000034/suppl-3461-96/par-33 --- ## 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-20261008T111236-073, 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