# 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-3571-38`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3571-38
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3571-38
- 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 昭和五七年五月一日法律第三八号
<sup>suppl-3571-38 · https://japanlaw.org/en/corporation-tax-act/suppl-3571-38 · https://japanlaw.org/l/340AC0000000034/suppl-3571-38</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3571-38/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3571-38/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3571-38/art-1</sup>

**第一項**  この法律は、昭和五十七年十月一日から施行する。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-3571-38/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3571-38/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3571-38/art-1/par-1</sup>
This Act comes into effect on October 1, 1982; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-3571-38/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3571-38/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-3571-38/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第五章の章名及び同章第一節から第六節までの節名を削る改正規定、第百四十八条から第百九十四条までの改正規定、第四章の二を第五章とする改正規定、第百九十八条、第百九十九条及び第二百一条の改正規定並びに附則第二条の十三第一項の改正規定（「第四章の二」を「第五章」に改める部分に限る。）並びに附則第四条及び第七条から第十二条までの規定　昭和五十七年十二月三十一日までの間において政令で定める日
  <sup>suppl-3571-38/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3571-38/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-3571-38/art-1/par-1/item-2</sup>
  the provisions deleting the title of Chapter V and the titles of Sections 1 through 6 of that Chapter, the provisions amending Articles 148 through 194, the provisions renumbering Chapter IV-2 as Chapter V, the provisions amending Articles 198, 199, and 201, and the provisions amending Article 2-13, paragraph (1) of the Supplementary Provisions (limited to the part replacing "Chapter IV-2" with "Chapter V"), as well as the provisions of Article 4 and Articles 7 through 12 of the Supplementary Provisions: the date specified by Cabinet Order on or before December 31, 1982.
  <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-20261008T111236-078, 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