# 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-3471-62`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3471-62
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3471-62
- 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.
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## 附 則 昭和四七年六月一二日法律第六二号
suppl-3471-62 · https://japanlaw.org/en/corporation-tax-act/suppl-3471-62 · https://japanlaw.org/l/340AC0000000034/suppl-3471-62
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3471-62/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3471-62/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3471-62/art-1
**第一項** この法律は、昭和四十八年十月一日から施行する。ただし、目次の改正規定、第七十四条の次に二条を加える改正規定、第五章の次に一章を加える改正規定、第九十四条の七、第九十五条、第百五条及び第百九条から第百十二条までの改正規定並びに次条第五項、附則第三条、附則第七条（地方税法（昭和二十五年法律第二百二十六号）第六百九十九条の三第三項及び第六百九十九条の十一第一項の改正に係る部分を除く。）及び附則第九条から附則第十三条までの規定は、公布の日から施行する。
suppl-3471-62/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3471-62/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3471-62/art-1/par-1
This Act comes into effect on October 1, 1973; provided, however, that the provisions amending the table of contents, the provisions adding two Articles after Article 74, the provisions adding one Chapter after Chapter V, the provisions amending Article 94-7, Article 95, Article 105, and Articles 109 through 112, and the provisions of paragraph (5) of the following Article, Article 3 of the Supplementary Provisions, Article 7 of the Supplementary Provisions (excluding the part concerning the amendment of Article 699-3, paragraph (3) and Article 699-11, paragraph (1) of the Local Tax Act (Act No. 226 of 1950)), and Articles 9 through 13 of the Supplementary Provisions come into effect on the date of promulgation.
machine translation, not official
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## Cites
- suppl-3471-62/art-1/par-1: 地方税法（昭和二十五年法律第二百二十六号）第六百九十九条の三第三項 → e-Gov law 325AC0000000226, 第六百九十九条の三第三項 (Article 699-3, paragraph (3)), art-699-3/par-3 — not held in this collection
- suppl-3471-62/art-1/par-1: 第六百九十九条の十一第一項 → e-Gov law 325AC0000000226, 第六百九十九条の十一第一項 (Article 699-11, paragraph (1)), art-699-11/par-1 — not held in this collection
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## 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