# 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-3631-109/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-3631-109/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3631-109/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-3631-109/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1</sup>

**第一項**  この法律は、公布の日から施行する。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-3631-109/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　昭和六十四年四月一日
  <sup>suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-3</sup>
  the following provisions: April 1, 1989
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条及び附則第十四条から第二十一条までの規定
    <sup>suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 2 and Articles 14 through 21 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3631-109/art-14 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-14
- suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3631-109/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-15
- suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3631-109/art-16 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-16
- suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3631-109/art-17 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-17
- suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-3631-109/art-18 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-18
- suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-3631-109/art-19 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-19
- suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-3631-109/art-20 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-20
- suppl-3631-109/art-1/par-1/item-3/sub-2: 附則第十四条から第二十一条まで → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3631-109/art-21 — https://japanlaw.org/en/corporation-tax-act/suppl-3631-109/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-3631-109/art-21

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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-20261008T111236-081, 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