# 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-4161-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4161-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4161-35 - 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. --- ## 附　則 平成一六年四月二一日法律第三五号 suppl-4161-35 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-35 · https://japanlaw.org/l/340AC0000000034/suppl-4161-35 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4161-35/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-35/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-35/art-1 **第一項** この法律は、次の各号に掲げる区分に応じ、当該各号に定める日又は時から施行する。 suppl-4161-35/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-35/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-35/art-1/par-1 This Act comes into effect on the dates or at the times specified in the following items, according to the categories of provisions set forth in those items: machine translation, not official **一** 略 suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-35/art-1/par-1/item-1 Omitted machine translation, not official **二** 前号に掲げる規定以外の規定　独立行政法人中小企業基盤整備機構（以下「機構」という。）の成立の時 suppl-4161-35/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-35/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4161-35/art-1/par-1/item-2 provisions other than those set forth in the preceding item: the time of the establishment of the Incorporated Administrative Agency Organization for Small and Medium Enterprises and Regional Innovation (hereinafter referred to as "the Organization"). machine translation, not official --- ## Cites - suppl-4161-35/art-1/par-1/item-2: 前号 → 法人税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4161-35/art-1/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4161-35/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-35/art-1/par-1/item-1 ## 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二号（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4161-35/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4161-35/art-1/par-1/item-2 --- ## 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 - 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