# 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-3621-32`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3621-32
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3621-32
- 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 昭和六二年五月二九日法律第三二号
<sup>suppl-3621-32 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-32 · https://japanlaw.org/l/340AC0000000034/suppl-3621-32</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-32/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-32/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-32/art-1</sup>

**第一項**  この法律は、昭和六十二年十月一日から施行する。
<sup>suppl-3621-32/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-32/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-32/art-1/par-1</sup>
This Act comes into effect as of October 1, 1987.
<sup>machine translation, not official</sup>

### 第十条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-32/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-32/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-3621-32/art-10</sup>

**第一項**  施行日の属する医薬品副作用被害救済・研究振興基金の事業年度に関する法人税法その他法人税に関する法令の規定の適用については、その事業年度の開始の日から施行日の前日までの期間及び施行日からその事業年度の末日までの期間をそれぞれ一の事業年度とみなす。
<sup>suppl-3621-32/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-32/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-32/art-10/par-1</sup>
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to the business year of the Fund for Adverse Drug Reaction Relief and Research Promotion that contains the Effective Date, the period from the first day of that business year to the day preceding the Effective Date and the period from the Effective Date to the last day of that business year are each deemed to be one business year.
<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-20261008T111236-080, 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