# 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-4161-104/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-4161-104/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4161-104/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
caption: machine translation, not official
suppl-4161-104/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-104/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-104/art-1
**第一項** この法律は、平成十六年十月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。
suppl-4161-104/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-104/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-104/art-1/par-1
This Act comes into effect on October 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一** 第二条、第八条、第十五条、第二十二条、第二十八条、第三十二条、第三十六条、第三十九条、第四十二条、第四十四条の二、第四十九条、第五十一条及び第五十二条並びに附則第四条、第十七条から第二十四条まで、第三十四条から第三十八条まで、第五十七条、第五十八条及び第六十条から第六十四条までの規定 平成十七年四月一日
suppl-4161-104/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-104/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-104/art-1/par-1/item-1
the provisions of Article 2, Article 8, Article 15, Article 22, Article 28, Article 32, Article 36, Article 39, Article 42, Article 44-2, Article 49, Article 51 and Article 52, and Article 4, Article 17 through Article 24, Article 34 through Article 38, Article 57, Article 58 and Article 60 through Article 64 of the Supplementary Provisions: April 1, 2005;
machine translation, not official
**二** 第九条、第十六条、第二十条、第二十三条、第二十九条、第三十七条、第四十条及び第四十六条並びに附則第三十九条、第四十条、第五十九条及び第六十七条から第七十二条までの規定 平成十七年十月一日
suppl-4161-104/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-104/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4161-104/art-1/par-1/item-2
the provisions of Articles 9, 16, 20, 23, 29, 37, 40, and 46, and Articles 39, 40, and 59 and Articles 67 through 72 of the Supplementary Provisions: October 1, 2005.
machine translation, not official
## Cited by
1 provision cites this one. No official source publishes this direction.
- 法人税法 附則第七十三条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4161-104/art-73/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-104/art-73/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-20261008T111236-099, 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