# 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-4161-74` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4161-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4161-74 - 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 平成一六年六月二日法律第七四号 suppl-4161-74 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-74 · https://japanlaw.org/l/340AC0000000034/suppl-4161-74 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4161-74/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-74/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-74/art-1 **第一項** この法律は、公布の日から施行する。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-4161-74/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-74/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-74/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 第三章（第一節第一款及び第三款、第三十条、第三十一条、第三十三条、第三十七条から第三十九条まで、第四十八条（準用通則法第三条、第八条第一項、第十一条、第十六条及び第十七条を準用する部分に限る。）並びに第五十一条を除く。）、第四章（第五十四条第四号及び第五十五条を除く。）並びに附則第十一条から第十五条まで、第十七条（法務省設置法（平成十一年法律第九十三号）第四条第三十号の改正規定を除く。）、第十八条及び第十九条の規定　公布の日から起算して二年を超えない範囲内において政令で定める日 suppl-4161-74/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4161-74/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-74/art-1/par-1/item-1 the provisions of Chapter III (excluding Section 1, Subsections 1 and 3, Articles 30, 31, and 33, Articles 37 through 39, Article 48 (limited to the part applying mutatis mutandis Article 3, Article 8, paragraph (1), Article 11, Article 16, and Article 17 of the Applied General Rules Act), and Article 51), Chapter IV (excluding Article 54, item (iv) and Article 55), and Articles 11 through 15, Article 17 (excluding the provisions amending Article 4, item (xxx) of the Act for Establishment of the Ministry of Justice (Act No. 93 of 1999)), Article 18, and Article 19 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation. 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-20261008T111236-099, 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