# 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-3531-54`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3531-54
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3531-54
- 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 昭和五三年五月二三日法律第五四号
<sup>suppl-3531-54 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-54 · https://japanlaw.org/l/340AC0000000034/suppl-3531-54</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3531-54/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-54/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3531-54/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第二十二項**  附則第十二項に規定する貸家組合等に関しては、前三項の規定による改正後の次に掲げる法律の規定にかかわらず、なお従前の例による。
<sup>suppl-3531-54/par-22 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-54/par-22 · https://japanlaw.org/l/340AC0000000034/suppl-3531-54/par-22</sup>
With regard to the rental housing associations, etc. prescribed in paragraph (12) of the Supplementary Provisions, notwithstanding the provisions of the following Acts as amended by the provisions of the preceding three paragraphs, the provisions then in force continue to govern:
<sup>machine translation, not official</sup>

**一及び二**  略
<sup>suppl-3531-54/par-22/item-1-to-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-54/par-22/item-1-to-2 · https://japanlaw.org/l/340AC0000000034/suppl-3531-54/par-22/item-1-to-2</sup>
Omitted
<sup>machine translation, not official</sup>

**三**  法人税法
<sup>suppl-3531-54/par-22/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3531-54/par-22/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-3531-54/par-22/item-3</sup>
Corporation Tax Act.
<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-20261008T111236-077, 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