# 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-3531-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3531-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3531-40 - 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 昭和五三年五月八日法律第四〇号 suppl-3531-40 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-40 · https://japanlaw.org/l/340AC0000000034/suppl-3531-40 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3531-40/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-40/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3531-40/art-1 **第一項** この法律は、昭和五十三年十月一日から施行する。ただし、第二十四条、第三十二条、第四十四条から第六十一条まで、第六十四条、第六十七条、第六十九条、第七十条、第七十一条及び第七十三条の改正規定、同条の次に一条を加える改正規定、第七十五条及び第七十六条の改正規定、第七十七条の次に五条を加える改正規定、第八十条、第八十四条から第八十六条まで、第八十七条、第八十九条、第九十条及び第九十二条の改正規定、同条の次に二条を加える改正規定、第九十三条の次に一条を加える改正規定、第九十四条、第百三条、第百四条、第百六条及び第百七条の改正規定並びに第百八条の改正規定（「第二十二条」を「第十四条第二項、第二十七条第四項」に改める部分を除く。）並びに次条第二項、附則第十条第二項及び第二十条から第二十三条までの規定並びに附則第二十四条の規定（労働省設置法（昭和二十四年法律第百六十二号）第十条の二第三号の改正規定を除く。）は、昭和五十四年四月一日から施行する。 suppl-3531-40/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-40/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3531-40/art-1/par-1 This Act comes into effect on October 1, 1978; provided, however, that the provisions amending Articles 24, 32, 44 through 61, 64, 67, 69, 70, 71 and 73, the provisions adding one Article after that Article, the provisions amending Articles 75 and 76, the provisions adding five Articles after Article 77, the provisions amending Articles 80, 84 through 86, 87, 89, 90 and 92, the provisions adding two Articles after that Article, the provisions adding one Article after Article 93, the provisions amending Articles 94, 103, 104, 106 and 107 and the provisions amending Article 108 (excluding the part replacing "Article 22" with "Article 14, paragraph (2), Article 27, paragraph (4)"), and the provisions of paragraph (2) of the following Article, Article 10, paragraph (2) of the Supplementary Provisions and Articles 20 through 23 of the Supplementary Provisions, and the provisions of Article 24 of the Supplementary Provisions (excluding the provisions amending Article 10-2, item (iii) of the Act for Establishment of the Ministry of Labour (Act No. 162 of 1949)), come into effect on April 1, 1979. machine translation, not official ### 第二十三条（所得税法等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Income Tax Act and Other Acts caption: machine translation, not official suppl-3531-40/art-23 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-40/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-3531-40/art-23 **第一項** 附則第五条第一項に規定する職業訓練法人連合会及び職業訓練法人中央会、中央技能検定協会並びに都道府県技能検定協会については、附則第二十条から前条までの規定による改正後の所得税法、法人税法及び地方税法の規定にかかわらず、なお従前の例による。 suppl-3531-40/art-23/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-40/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3531-40/art-23/par-1 Notwithstanding the provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act as amended by the provisions of Article 20 through the preceding Article of the Supplementary Provisions, the provisions then in force continue to govern the federations of vocational training corporations and the central association of vocational training corporations prescribed in Article 5, paragraph (1) of the Supplementary Provisions, the Central Trade Skill Testing Association and the prefectural trade skill testing associations. machine translation, not official --- ## Cites - suppl-3531-40/art-1/par-1: 第二十条から第二十三条まで → 法人税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-3531-40/art-23 — https://japanlaw.org/en/corporation-tax-act/suppl-3531-40/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-3531-40/art-23 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-3531-40/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3531-40/art-1/par-1 --- ## 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-20261008T111236-076, 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