# 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-3631-61`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3631-61
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3631-61
- 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 昭和六三年五月二四日法律第六一号
<sup>suppl-3631-61 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-61 · https://japanlaw.org/l/340AC0000000034/suppl-3631-61</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3631-61/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-61/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-61/art-1</sup>

**第一項**  この法律は、昭和六十三年九月一日から施行する。
<sup>suppl-3631-61/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-61/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-61/art-1/par-1</sup>
This Act comes into effect as of September 1, 1988.
<sup>machine translation, not official</sup>

### 第十三条（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-3631-61/art-13 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-61/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-3631-61/art-13</sup>

**第一項**  前条の規定による改正後の法人税法第八十四条の規定は、退職年金業務等を行う内国法人の昭和六十三年九月一日以後に開始する事業年度の退職年金等積立金に対する法人税について適用し、退職年金業務等を行う内国法人の同日前に開始した事業年度の退職年金等積立金に対する法人税については、なお従前の例による。
<sup>suppl-3631-61/art-13/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3631-61/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3631-61/art-13/par-1</sup>
The provisions of Article 84 of the Corporation Tax Act as amended by the provisions of the preceding Article apply to corporation tax on the retirement pension fund for a business year of a domestic corporation conducting retirement pension business, etc. beginning on or after September 1, 1988, and with regard to corporation tax on the retirement pension fund for a business year of a domestic corporation conducting retirement pension business, etc. that began before that date, the provisions then in force continue to govern.
<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-20261008T111236-081, 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