# 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-3481-111` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3481-111 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3481-111 - 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 昭和四八年一〇月五日法律第一一一号 suppl-3481-111 · https://japanlaw.org/en/corporation-tax-act/suppl-3481-111 · https://japanlaw.org/l/340AC0000000034/suppl-3481-111 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3481-111/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3481-111/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3481-111/art-1 **第一項** この法律は、公布の日から起算して一年をこえない範囲内において政令で定める日から施行する。ただし、第一章、第二章第七節、第五章、第百四十五条中第四十五条第三項に係る部分、第百四十六条第一号、第百四十七条第一項、第百四十九条、第百五十条、附則第三条、附則第四条第二項、附則第五条から附則第八条まで、附則第十九条、附則第二十条及び附則第二十五条から附則第二十七条までの規定は公布の日から起算して九月をこえない範囲内において政令で定める日から、附則第四条第一項、附則第三十条及び附則第三十一条の規定は公布の日から施行する。 suppl-3481-111/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3481-111/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3481-111/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions of Chapter I, Chapter II, Section 7, Chapter V, the part of Article 145 concerning Article 45, paragraph (3), Article 146, item (i), Article 147, paragraph (1), Article 149, Article 150, Article 3 of the Supplementary Provisions, Article 4, paragraph (2) of the Supplementary Provisions, Articles 5 through 8 of the Supplementary Provisions, Article 19 of the Supplementary Provisions, Article 20 of the Supplementary Provisions and Articles 25 through 27 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation, and the provisions of Article 4, paragraph (1) of the Supplementary Provisions, Article 30 of the Supplementary Provisions and Article 31 of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official --- ## 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-20261008T111236-074, 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