# 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-3481-31`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3481-31
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3481-31
- 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 昭和四八年六月六日法律第三一号
<sup>suppl-3481-31 · https://japanlaw.org/en/corporation-tax-act/suppl-3481-31 · https://japanlaw.org/l/340AC0000000034/suppl-3481-31</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3481-31/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3481-31/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3481-31/art-1</sup>

**第一項**  この法律は、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施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に掲げる日から施行する。
<sup>suppl-3481-31/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3481-31/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3481-31/art-1/par-1</sup>
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates set forth respectively in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-3481-31/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3481-31/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-3481-31/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第三章、第八十八条第二項、第百条から第百三条まで、次条から附則第六条まで、附則第八条及び附則第九条の規定　公布の日から起算して六月をこえない範囲内において政令で定める日
  <sup>suppl-3481-31/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3481-31/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-3481-31/art-1/par-1/item-2</sup>
  the provisions of Chapter III, Article 88, paragraph (2), Articles 100 through 103, the following Article through Article 6 of the Supplementary Provisions, Article 8 of the Supplementary Provisions and Article 9 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
  <sup>machine translation, not official</sup>

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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-20261008T111236-074, 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