# 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-3621-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3621-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3621-24 - 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 昭和六二年四月一日法律第二四号 suppl-3621-24 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-24 · https://japanlaw.org/l/340AC0000000034/suppl-3621-24 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3621-24/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-24/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-24/art-1 **第一項** この法律は、公布の日から施行する。ただし、第四章の規定、附則第三条及び第四条の規定、附則第六条から第九条までの規定、附則第十条中地方税法（昭和二十五年法律第二百二十六号）第七十二条の五第一項第四号の改正規定、附則第十一条から第十三条までの規定並びに附則第十五条及び第十六条の規定は、公布の日から起算して一月を超え四月を超えない範囲内において政令で定める日から施行する。 suppl-3621-24/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-24/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-24/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Chapter IV, the provisions of Articles 3 and 4 of the Supplementary Provisions, the provisions of Articles 6 through 9 of the Supplementary Provisions, the provisions in Article 10 of the Supplementary Provisions amending Article 72-5, paragraph (1), item (iv) of the Local Tax Act (Act No. 226 of 1950), the provisions of Articles 11 through 13 of the Supplementary Provisions, and the provisions of Articles 15 and 16 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period exceeding one month but not exceeding four months from the date of promulgation. machine translation, not official --- ## 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