# 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-4081-107`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4081-107
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4081-107
- 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 平成八年六月二六日法律第一〇七号
suppl-4081-107 · https://japanlaw.org/en/corporation-tax-act/suppl-4081-107 · https://japanlaw.org/l/340AC0000000034/suppl-4081-107
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4081-107/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4081-107/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4081-107/art-1
**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。
suppl-4081-107/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4081-107/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4081-107/art-1/par-1
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:
machine translation, not official
**一** 略
suppl-4081-107/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4081-107/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4081-107/art-1/par-1/item-1
Omitted
machine translation, not official
**二** 第十条、附則第八条から第十一条まで及び附則第十三条の規定 平成十一年四月一日
suppl-4081-107/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4081-107/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4081-107/art-1/par-1/item-2
the provisions of Article 10, Articles 8 through 11 of the Supplementary Provisions and Article 13 of the Supplementary Provisions: April 1, 1999.
machine translation, not official
### 第十四条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4081-107/art-14 · https://japanlaw.org/en/corporation-tax-act/suppl-4081-107/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4081-107/art-14
**第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。
suppl-4081-107/art-14/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4081-107/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4081-107/art-14/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
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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-20261008T111236-084, 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