# 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-4161-14/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-4161-14/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4161-14/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4161-14/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-14/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-14/art-1 **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。 suppl-4161-14/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-14/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-14/art-1/par-1 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: machine translation, not official **一から四まで** 略 suppl-4161-14/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-14/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/340AC0000000034/suppl-4161-14/art-1/par-1/item-1-to-4 Omitted machine translation, not official **五** 次に掲げる規定　信託業法（平成十六年法律第百五十四号）の施行の日 suppl-4161-14/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-14/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4161-14/art-1/par-1/item-5 the following provisions: the date on which the Trust Business Act (Act No. 154 of 2004) comes into effect. machine translation, not official **イ** 略 suppl-4161-14/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-14/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-14/art-1/par-1/item-5/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法の目次の改正規定、同法第二条第三十一号の四から第三十四号まで及び第四十一号の改正規定、同法第四条の改正規定、同法第十条の二の改正規定、同法第十条の次に一条を加える改正規定、同法第十五条の三の改正規定、同法第二十三条の改正規定、同法第八十二条の十七の改正規定、同法第九十三条第二項第二号の改正規定、同法第百三十八条の改正規定、同法第百四十五条の五の改正規定、同法第三編第三章第二節中第百四十五条の四を第百四十五条の十一とする改正規定、同章第一節中第百四十五条の三を第百四十五条の十とし、第百四十五条の二を第百四十五条の九とする改正規定、同編第二章の次に一章を加える改正規定、同法第百四十六条の改正規定、同法第百四十七条の改正規定、同法第百四十八条の二の改正規定、同法第百五十九条の改正規定、同法第百六十条の改正規定、同法第百六十二条の改正規定並びに同法附則第二十条の改正規定並びに附則第六十条の規定 suppl-4161-14/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-14/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4161-14/art-1/par-1/item-5/sub-2 the provisions in Article 2 amending the table of contents of the Corporation Tax Act, the provisions amending Article 2, items (xxxi)-4 through (xxxiv) and item (xli) of that Act, the provisions amending Article 4 of that Act, the provisions amending Article 10-2 of that Act, the provisions adding one Article after Article 10 of that Act, the provisions amending Article 15-3 of that Act, the provisions amending Article 23 of that Act, the provisions amending Article 82-17 of that Act, the provisions amending Article 93, paragraph (2), item (ii) of that Act, the provisions amending Article 138 of that Act, the provisions amending Article 145-5 of that Act, the provisions in Part III, Chapter III, Section 2 of that Act renumbering Article 145-4 as Article 145-11, the provisions in Section 1 of that Chapter renumbering Article 145-3 as Article 145-10 and Article 145-2 as Article 145-9, the provisions adding one Chapter after Chapter II of that Part, the provisions amending Article 146 of that Act, the provisions amending Article 147 of that Act, the provisions amending Article 148-2 of that Act, the provisions amending Article 159 of that Act, the provisions amending Article 160 of that Act, the provisions amending Article 162 of that Act and the provisions amending Article 20 of the Supplementary Provisions of that Act, and the provisions of Article 60 of the Supplementary Provisions. machine translation, not official --- ## 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