# 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-4141-98`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4141-98
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-98
- 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 平成一四年七月三一日法律第九八号
<sup>suppl-4141-98 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-98 · https://japanlaw.org/l/340AC0000000034/suppl-4141-98</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-98/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-98/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-98/art-1</sup>

**第一項**  この法律は、公社法の施行の日から施行する。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-4141-98/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-98/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-98/art-1/par-1</sup>
This Act comes into effect on the date on which the Public Corporation Act comes into effect; 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**  第一章第一節（別表第一から別表第四までを含む。）並びに附則第二十八条第二項、第三十三条第二項及び第三項並びに第三十九条の規定　公布の日
  <sup>suppl-4141-98/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-98/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-98/art-1/par-1/item-1</sup>
  the provisions of Chapter I, Section 1 (including Appended Tables I through IV), and of Article 28, paragraph (2), Article 33, paragraphs (2) and (3), and Article 39 of the Supplementary Provisions: the date of promulgation;
  <sup>machine translation, not official</sup>

  **二**  第五十六条中地方税法第七十二条の五第一項第六号の改正規定、第百二十二条中所得税法別表第一第一号の表郵便貯金振興会の項を削る改正規定、第百二十三条中法人税法別表第二第一号の表郵便貯金振興会の項を削る改正規定及び第百三十条中消費税法別表第三第一号の表郵便貯金振興会の項を削る改正規定　この法律の施行の日（以下附則において「施行日」という。）から平成十五年九月三十日までの間において政令で定める日
  <sup>suppl-4141-98/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-98/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4141-98/art-1/par-1/item-2</sup>
  the provisions in Article 56 amending Article 72-5, paragraph (1), item (vi) of the Local Tax Act, the provisions in Article 122 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table I of the Income Tax Act, the provisions in Article 123 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table II of the Corporation Tax Act, and the provisions in Article 130 deleting the row for the Postal Savings Promotion Society from the table in item (i) of Appended Table III of the Consumption Tax Act: the date specified by Cabinet Order within the period from the date on which this Act comes into effect (hereinafter referred to as "the Effective Date" in the Supplementary Provisions) to September 30, 2003.
  <sup>machine translation, not official</sup>

### 第三十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-98/art-38 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-98/art-38 · https://japanlaw.org/l/340AC0000000034/suppl-4141-98/art-38</sup>

**第一項**  施行日前にした行為並びにこの法律の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合における施行日以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。
<sup>suppl-4141-98/art-38/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-98/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-98/art-38/par-1</sup>
With regard to the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after the Effective Date in the case where the provisions then in force are to remain applicable pursuant to the provisions of this Act and in the case where provisions are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4141-98/art-39 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-98/art-39 · https://japanlaw.org/l/340AC0000000034/suppl-4141-98/art-39</sup>

**第一項**  この法律に規定するもののほか、公社法及びこの法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
<sup>suppl-4141-98/art-39/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4141-98/art-39/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-98/art-39/par-1</sup>
Beyond what is provided for in this Act, transitional measures necessary in connection with the enforcement of the Public Corporation Act and this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4141-98/art-1/par-1/item-1: 第三十九条 → 法人税法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4141-98/art-39 — https://japanlaw.org/en/corporation-tax-act/suppl-4141-98/art-39 · https://japanlaw.org/l/340AC0000000034/suppl-4141-98/art-39

## Cited by

1 provision cites this one. No official source publishes this direction.

- 法人税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4141-98/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-98/art-1/par-1/item-1

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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-20261008T111236-095, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-096, 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