# 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-3611-82` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3611-82 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3611-82 - 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 昭和六一年六月一〇日法律第八二号 suppl-3611-82 · https://japanlaw.org/en/corporation-tax-act/suppl-3611-82 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3611-82/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3611-82/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-1 **第一項** この法律は、公布の日から施行する。 suppl-3611-82/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3611-82/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第二条（研究所の解散等） — Dissolution of the Institute and Related Matters caption: machine translation, not official suppl-3611-82/art-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3611-82/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-2 **第一項** 農業機械化研究所（以下「研究所」という。）は、機構の成立の時において解散するものとし、その一切の権利及び義務は、その時において機構が承継する。 suppl-3611-82/art-2/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3611-82/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-2/par-1 The Institute of Agricultural Machinery (hereinafter referred to as "the Institute") is to be dissolved at the time of the establishment of the Organization, and the Organization succeeds to all of its rights and obligations at that time. machine translation, not official ### 第十六条（旧促進法等の暫定的効力等） — Provisional Effect of the Former Promotion Act and Other Acts caption: machine translation, not official suppl-3611-82/art-16 · https://japanlaw.org/en/corporation-tax-act/suppl-3611-82/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-16 **第一項** 研究所については、旧促進法、附則第十一条の規定による改正前の所得税法、附則第十二条の規定による改正前の法人税法、附則第十三条の規定による改正前の地方税法及び前条の規定による改正前の地方税法等の一部を改正する法律は、附則第二条第一項の規定により研究所が解散するまでの間は、なおその効力を有する。 suppl-3611-82/art-16/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3611-82/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-16/par-1 With respect to the Institute, the former Promotion Act, the Income Tax Act prior to amendment by the provisions of Article 11 of the Supplementary Provisions, the Corporation Tax Act prior to amendment by the provisions of Article 12 of the Supplementary Provisions, the Local Tax Act prior to amendment by the provisions of Article 13 of the Supplementary Provisions, and the Act Partially Amending the Local Tax Act, etc. prior to amendment by the provisions of the preceding Article remain in force until the Institute is dissolved pursuant to the provisions of Article 2, paragraph (1) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-3611-82/art-16/par-1: 附則第二条第一項 → 法人税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3611-82/art-2/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-3611-82/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十六条第一項（旧促進法等の暫定的効力等） — https://japanlaw.org/en/corporation-tax-act/suppl-3611-82/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3611-82/art-16/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-20261008T111236-080, 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