# 法人税法 / Corporation Tax Act — 第一条 (Supplementary Provisions, Article 1)

- 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3621-96/art-1`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3621-96/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/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。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-3621-96/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1</sup>
This Act comes into effect on October 1, 1987; 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-3621-96/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　昭和六十三年一月一日
  <sup>suppl-3621-96/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-2</sup>
  the following provisions: January 1, 1988;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-3621-96/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-2/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条中法人税法第百四十四条の改正規定
    <sup>suppl-3621-96/art-1/par-1/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-2/sub-2</sup>
    in Article 3, the provisions amending Article 144 of the Corporation Tax Act.
    <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　昭和六十三年四月一日
  <sup>suppl-3621-96/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-3</sup>
  the following provisions: April 1, 1988.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-3621-96/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条中法人税法第六十八条第一項並びに第八十四条第一項及び第二項第二号の改正規定、同項第五号を同項第六号とし、同項第四号を同項第五号とし、同項第三号の次に一号を加える改正規定、同条第三項、同法第百条第一項並びに同法第百三十八条第一号、第九号及び第十号の改正規定、同号を同条第十一号とし、同条第九号の次に一号を加える改正規定並びに同法第百三十九条並びに第百四十一条第二号及び第三号ロの改正規定並びに附則第三十一条の規定
    <sup>suppl-3621-96/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-1/par-1/item-3/sub-2</sup>
    in Article 3, the provisions amending Article 68, paragraph (1) and Article 84, paragraph (1) and paragraph (2), item (ii) of the Corporation Tax Act, the provisions renumbering item (v) of that paragraph as item (vi) of that paragraph, renumbering item (iv) of that paragraph as item (v) of that paragraph and adding one item after item (iii) of that paragraph, the provisions amending paragraph (3) of that Article, Article 100, paragraph (1) of that Act and Article 138, items (i), (ix) and (x) of that Act, the provisions renumbering that item as item (xi) of that Article and adding one item after item (ix) of that Article, and the provisions amending Article 139 and Article 141, item (ii) and item (iii), (b) of that Act, as well as the provisions of Article 31 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-3621-96/art-1/par-1/item-3/sub-2: 附則第三十一条 → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-3621-96/art-31 — https://japanlaw.org/en/corporation-tax-act/suppl-3621-96/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-3621-96/art-31

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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
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-081, translated 2026-10-08
- This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08