# 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-4151-8/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-4151-8/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4151-8/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-4151-8/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1</sup>

**第一項**  この法律は、平成十五年四月一日から施行する。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-4151-8/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1</sup>
This Act comes into effect on April 1, 2003; 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**  次に掲げる規定　平成十五年三月三十一日
  <sup>suppl-4151-8/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-1</sup>
  the following provisions: March 31, 2003;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第二条第十二号の八ロの改正規定、同条第十二号の十一ロの改正規定、同法第五十七条から第五十九条までの改正規定、同法第七十二条第三項の改正規定、同法第八十条の改正規定、同法第八十一条の九の改正規定、同法第八十一条の二十第三項の改正規定、同法第八十一条の三十一第三項の改正規定及び同法第百二条第二項の改正規定並びに附則第九条（第二条の規定による改正後の法人税法（以下「新法人税法」という。）第二条第十二号の八ロ及び第十二号の十一ロに係る部分に限る。）、第十一条から第十三条まで、第百四十一条、第百四十七条、第百四十八条及び第百五十二条の規定
    <sup>suppl-4151-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-1/sub-1</sup>
    in Article 2, the provision amending Article 2, item (xii)-8, (b) of the Corporation Tax Act, the provision amending item (xii)-11, (b) of that Article, the provisions amending Articles 57 through 59 of that Act, the provision amending Article 72, paragraph (3) of that Act, the provision amending Article 80 of that Act, the provision amending Article 81-9 of that Act, the provision amending Article 81-20, paragraph (3) of that Act, the provision amending Article 81-31, paragraph (3) of that Act, and the provision amending Article 102, paragraph (2) of that Act, and the provisions of Article 9 (limited to the part concerning Article 2, item (xii)-8, (b) and item (xii)-11, (b) of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act")), Articles 11 through 13, Article 141, Article 147, Article 148, and Article 152 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **二及び三**  略
  <sup>suppl-4151-8/art-1/par-1/item-2-to-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-2-to-3 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-2-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成十五年十月一日
  <sup>suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-4</sup>
  the following provisions: October 1, 2003;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第四十二条の改正規定、同法別表第一第一号の改正規定（雇用・能力開発機構の項を削る部分及び労働福祉事業団の項を削る部分を除く。）及び同法別表第二第一号の改正規定（産業基盤整備基金の項を削る部分、中小企業総合事業団の項を削る部分及び通信・放送機構の項を削る部分を除く。）並びに附則第十条の規定
    <sup>suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-4/sub-2</sup>
    the provisions in Article 2 amending Article 42 of the Corporation Tax Act, the provisions amending item (i) of Appended Table I of that Act (excluding the part deleting the row for the Employment and Human Resources Development Organization of Japan and the part deleting the row for the Labor Welfare Corporation), and the provisions amending item (i) of Appended Table II of that Act (excluding the part deleting the row for the Industrial Structure Improvement Fund, the part deleting the row for the Japan Small and Medium Enterprise Corporation, and the part deleting the row for the Telecommunications Advancement Organization of Japan), and the provisions of Article 10 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **五及び六**  略
  <sup>suppl-4151-8/art-1/par-1/item-5-to-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-5-to-6 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-5-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　平成十六年三月一日
  <sup>suppl-4151-8/art-1/par-1/item-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-7</sup>
  the following provisions: March 1, 2004;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4151-8/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第一第一号の改正規定（雇用・能力開発機構の項を削る部分に限る。）
    <sup>suppl-4151-8/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-7/sub-2</sup>
    the provisions in Article 2 amending item (i) of Appended Table I of the Corporation Tax Act (limited to the part deleting the row for the Employment and Human Resources Development Organization of Japan).
    <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　平成十六年四月一日
  <sup>suppl-4151-8/art-1/par-1/item-8 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-8</sup>
  the following provisions: April 1, 2004;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4151-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-8/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第一第一号の改正規定（労働福祉事業団の項を削る部分に限る。）及び同法別表第二第一号の改正規定（通信・放送機構の項を削る部分に限る。）
    <sup>suppl-4151-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-8/sub-2</sup>
    the provisions in Article 2 amending item (i) of Appended Table I of the Corporation Tax Act (limited to the part deleting the row for the Labor Welfare Corporation) and the provisions amending item (i) of Appended Table II of that Act (limited to the part deleting the row for the Telecommunications Advancement Organization of Japan).
    <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日
  <sup>suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-9</sup>
  the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-9/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第二第一号の改正規定（産業基盤整備基金の項を削る部分及び中小企業総合事業団の項を削る部分に限る。）
    <sup>suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-9/sub-2</sup>
    the provisions in Article 2 amending item (i) of Appended Table II of the Corporation Tax Act (limited to the part deleting the row for the Industrial Structure Improvement Fund and the part deleting the row for the Japan Small and Medium Enterprise Corporation).
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4151-8/art-1/par-1/item-1/sub-1: 附則第九条 → 法人税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4151-8/art-9 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-9
- suppl-4151-8/art-1/par-1/item-1/sub-1: 第十一条から第十三条まで → 法人税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4151-8/art-11 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-11
- suppl-4151-8/art-1/par-1/item-1/sub-1: 第十一条から第十三条まで → 法人税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4151-8/art-12 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-12
- suppl-4151-8/art-1/par-1/item-1/sub-1: 第十一条から第十三条まで → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4151-8/art-13 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-13
- suppl-4151-8/art-1/par-1/item-1/sub-1: 第百四十八条 → 法人税法 附則第百四十八条 (Supplementary Provisions, Article 148), suppl-4151-8/art-148 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-148 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-148
- suppl-4151-8/art-1/par-1/item-4/sub-2: 附則第十条 → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4151-8/art-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-10

## Cited by

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

- 法人税法 附則第十条第一項（国庫補助金等で取得した固定資産等の圧縮額の損金算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-10/par-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-20261008T111236-096, 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