# 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-4121-92` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4121-92 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4121-92 - 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. --- ## 附　則 平成一二年五月三一日法律第九二号 suppl-4121-92 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-92 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-92/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-92/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92/art-1 **第一項** この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。 suppl-4121-92/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-92/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation. machine translation, not official ### 第二十九条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4121-92/art-29 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-92/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92/art-29 **第一項** この法律（附則第一条ただし書に規定する規定については、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4121-92/art-29/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-92/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92/art-29/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第三十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4121-92/art-30 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-92/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92/art-30 **第一項** 附則第二条から第十七条まで及び前条に定めるもののほか、この法律の施行に際し必要な経過措置は、政令で定める。 suppl-4121-92/art-30/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-92/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92/art-30/par-1 In addition to what is provided for in Articles 2 through 17 and the preceding Article of the Supplementary Provisions, transitional measures necessary upon the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4121-92/art-29/par-1: この条 → 法人税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4121-92/art-29 — https://japanlaw.org/en/corporation-tax-act/suppl-4121-92/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92/art-29 - suppl-4121-92/art-29/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4121-92/art-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4121-92/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92/art-1 - suppl-4121-92/art-30/par-1: 前条 → 法人税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4121-92/art-29 — https://japanlaw.org/en/corporation-tax-act/suppl-4121-92/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92/art-29 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第二十九条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4121-92/art-29/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92/art-29/par-1 - 法人税法 附則第三十条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-4121-92/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-92/art-30/par-1 --- ## 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-20261008T111236-089, 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