# 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-4161-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4161-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4161-11
- 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 平成一六年三月三一日法律第一一号
<sup>suppl-4161-11 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-11 · https://japanlaw.org/l/340AC0000000034/suppl-4161-11</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-11/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-11/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-11/art-1</sup>

**第一項**  この法律は、平成十六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-4161-11/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-11/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-11/art-1/par-1</sup>
This Act comes into effect on April 1, 2004; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4161-11/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-11/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-11/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第一条中題名の次に目次及び章名を付する改正規定、奄美群島振興開発特別措置法第一条の次に章名を付する改正規定、同法第七条の前に章名を付する改正規定、同法第八条の次に章名及び節名を付する改正規定、同法第九条及び第十条の改正規定、同法第十条の二から第十条の六までを削る改正規定、同法第十一条を改め、同条を同法第二十八条とし、同法第十条の次に三条、三節及び章名を加える改正規定（第二十三条に係る部分を除く。）、同法本則に一章を加える改正規定、同法附則第二項の改正規定並びに同法附則に二項を加える改正規定並びに附則第七条から第十条まで、第十二条から第十八条まで及び第二十三条の規定　平成十六年十月一日
  <sup>suppl-4161-11/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-11/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4161-11/art-1/par-1/item-2</sup>
  the provisions in Article 1 adding a table of contents and a chapter title after the title, the provisions adding a chapter title after Article 1 of the Act on Special Measures for the Amami Islands Promotion and Development, the provisions adding a chapter title before Article 7 of that Act, the provisions adding a chapter title and a section title after Article 8 of that Act, the provisions amending Articles 9 and 10 of that Act, the provisions deleting Articles 10-2 through 10-6 of that Act, the provisions amending Article 11 of that Act, renumbering that Article as Article 28 of that Act, and adding three Articles, three Sections and a chapter title after Article 10 of that Act (excluding the part concerning Article 23), the provisions adding one Chapter to the main provisions of that Act, the provisions amending paragraph (2) of the Supplementary Provisions of that Act and the provisions adding two paragraphs to the Supplementary Provisions of that Act, and the provisions of Articles 7 through 10, Articles 12 through 18 and Article 23 of the Supplementary Provisions: October 1, 2004.
  <sup>machine translation, not official</sup>

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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-20261008T111236-098, 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