# 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-4181-10/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-4181-10/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1</sup>

**第一項**  この法律は、平成十八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-4181-10/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1</sup>
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成十八年十月一日
  <sup>suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-4</sup>
  the following provisions: October 1, 2006;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第十二号の七を同条第十二号の六の二とし、同号の次に四号を加える改正規定、同条第十二号の十五の次に二号を加える改正規定、同法第三十一条第五項及び第三十二条第七項の改正規定、同法第六十一条の二第六項の次に五項を加える改正規定（第七項及び第八項に係る部分に限る。）、同法第六十一条の十一第一項の改正規定（同項第五号中「商法第二百二十条ノ六第一項（端株主の端株買取請求権）に規定する端株」を「会社法第百八十九条第一項（単元未満株式についての権利の制限等）に規定する単元未満株式」に改める部分を除く。）、同法第六十一条の十二第一項の改正規定（同項第三号中「商法第二百二十条ノ六第一項（端株主の端株買取請求権）に規定する端株」を「会社法第百八十九条第一項（単元未満株式についての権利の制限等）に規定する単元未満株式」に改める部分を除く。）、同法第六十一条の十三第三項の改正規定、同法第六十二条の七第一項の改正規定、同法第二編第一章第一節第六款中同条の次に二条を加える改正規定（第六十二条の九に係る部分に限る。）、同法第六十三条の改正規定、同法第八十一条の九の改正規定、同法第八十一条の十第三項の改正規定並びに同法第百三十二条の二の改正規定（「利益の配当又は剰余金の分配の額」を「第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額」に改める部分を除く。）並びに附則第二十四条第一項及び第四項、第三十五条第三項、第三十六条第一項から第六項まで、第四十条、第四十一条、第四十七条第一項、第五十五条第二項並びに第百六十五条の規定
    <sup>suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-4/sub-2</sup>
    the provisions in Article 2 renumbering Article 2, item (xii)-7 of the Corporation Tax Act as item (xii)-6-2 of that Article and adding four items after that item, the provisions adding two items after item (xii)-15 of that Article, the provisions amending Article 31, paragraph (5) and Article 32, paragraph (7) of that Act, the provisions adding five paragraphs after Article 61-2, paragraph (6) of that Act (limited to the parts pertaining to paragraphs (7) and (8)), the provisions amending Article 61-11, paragraph (1) of that Act (excluding the part replacing "fractional shares prescribed in Article 220-6, paragraph (1) of the Commercial Code (Right of Holders of Fractional Shares to Demand Purchase of Fractional Shares)" with "shares less than one unit prescribed in Article 189, paragraph (1) of the Companies Act (Restriction on Rights in Relation to Shareholdings Less than One Unit)" in item (v) of that paragraph), the provisions amending Article 61-12, paragraph (1) of that Act (excluding the part replacing "fractional shares prescribed in Article 220-6, paragraph (1) of the Commercial Code (Right of Holders of Fractional Shares to Demand Purchase of Fractional Shares)" with "shares less than one unit prescribed in Article 189, paragraph (1) of the Companies Act (Restriction on Rights in Relation to Shareholdings Less than One Unit)" in item (iii) of that paragraph), the provisions amending Article 61-13, paragraph (3) of that Act, the provisions amending Article 62-7, paragraph (1) of that Act, the provisions adding two Articles after that Article in Part II, Chapter I, Section 1, Subsection 6 of that Act (limited to the part pertaining to Article 62-9), the provisions amending Article 63 of that Act, the provisions amending Article 81-9 of that Act, the provisions amending Article 81-10, paragraph (3) of that Act, and the provisions amending Article 132-2 of that Act (excluding the part replacing "the amount of dividends of profits or distributions of surplus" with "the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits)"), and the provisions of Article 24, paragraphs (1) and (4), Article 35, paragraph (3), Article 36, paragraphs (1) through (6), Article 40, Article 41, Article 47, paragraph (1), Article 55, paragraph (2) and Article 165 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成十九年一月一日
  <sup>suppl-4181-10/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2007;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4181-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第六十六条の改正規定（同条第二項中「資本の金額若しくは出資金額」を「資本金の額若しくは出資金の額」に改める部分を除く。）、同法第八十一条の十二の改正規定（同条第二項中「資本の金額若しくは出資金額」を「資本金の額若しくは出資金の額」に改める部分を除く。）、同法第八十二条の四の改正規定、同法第九十九条の改正規定、同法第百二条第一項第三号の改正規定、同法第百四十三条の改正規定（同条第二項中「資本の金額若しくは出資金額」を「資本金の額若しくは出資金の額」に改める部分を除く。）及び同法第百四十五条の四の改正規定並びに附則第四十二条、第五十条、第五十三条、第五十四条、第五十六条及び第五十七条の規定
    <sup>suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-5/sub-2</sup>
    the provisions in Article 2 amending Article 66 of the Corporation Tax Act (excluding the part replacing "the amount of capital or the amount of capital contributions" with "the amount of stated capital or the amount of capital contributions" in paragraph (2) of that Article), the provisions amending Article 81-12 of that Act (excluding the part replacing "the amount of capital or the amount of capital contributions" with "the amount of stated capital or the amount of capital contributions" in paragraph (2) of that Article), the provisions amending Article 82-4 of that Act, the provisions amending Article 99 of that Act, the provisions amending Article 102, paragraph (1), item (iii) of that Act, the provisions amending Article 143 of that Act (excluding the part replacing "the amount of capital or the amount of capital contributions" with "the amount of stated capital or the amount of capital contributions" in paragraph (2) of that Article) and the provisions amending Article 145-4 of that Act, and the provisions of Articles 42, 50, 53, 54, 56 and 57 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　会社法（平成十七年法律第八十六号）の施行の日
  <sup>suppl-4181-10/art-1/par-1/item-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-6</sup>
  the following provisions: the date on which the Companies Act (Act No. 86 of 2005) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4181-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第十二号の六の改正規定、同条第十二号の八の改正規定（同号イ及びロに係る部分を除く。）、同条第十二号の九及び第十二号の十の改正規定、同条第十二号の十一の改正規定、同条第十二号の十四の改正規定、同条第十四号の改正規定、同条第十五号の改正規定、同法第十三条の改正規定、同法第十五条の改正規定、同法第二十二条第五項の改正規定（「資本等の金額」を「資本金等の額」に改める部分を除く。）、同法第二十三条の改正規定、同法第二十四条第一項の改正規定（同項中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分、同項第四号を削る部分、同項第五号を同項第四号とする部分、同項第六号に係る部分及び同号を同項第五号とする部分を除く。）、同条第二項及び第三項の改正規定、同法第三十七条の改正規定、同法第三十九条の改正規定、同法第四十二条の改正規定（同条第一項中「補助金その他」を「補助金又は給付金その他」に、「これに」を「これらに」に改める部分を除く。）、同法第四十三条の改正規定、同法第四十四条の改正規定、同法第四十五条の改正規定、同法第四十六条の改正規定、同法第四十七条の改正規定、同法第四十八条の改正規定、同法第四十九条の改正規定、同法第五十条の改正規定、同法第五十四条から第五十六条までの改正規定（第五十四条に係る部分に限る。）、同法第五十四条の前に目名を付する改正規定、同法第五十九条第一項第一号の改正規定、同条第二項第一号の改正規定、同法第六十一条第一項の改正規定、同法第六十一条の二第一項の改正規定、同条第二項の改正規定、同条第四項を削る改正規定、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の次に一項を加える改正規定、同条第七項の改正規定（同項を同条第十二項とする部分を除く。）、同条第六項の次に五項を加える改正規定（第九項から第十一項までに係る部分に限る。）、同法第六十一条の八の改正規定、同法第六十一条の十一第一項第五号の改正規定（同号を同項第六号とする部分を除く。）、同法第六十一条の十二第一項第三号の改正規定（同号を同項第四号とする部分を除く。）、同法第六十二条の改正規定（同条第一項後段中「次条第一項」を「次条」に改める部分を除く。）、同法第六十二条の二第一項の次に二項を加える改正規定（第三項に係る部分に限る。）、同法第六十二条の六の改正規定、同法第二編第一章第一節第六款中第六十二条の七の次に二条を加える改正規定（第六十二条の八に係る部分に限る。）、同法第六十八条第一項の改正規定、同法第六十九条第八項及び第十一項の改正規定（「の総数又は出資金額」を「又は出資」に改め、「出資を除く。）」の下に「の総数又は総額」を加える部分を除く。）、同法第八十条の改正規定、同法第八十一条の四の改正規定、同法第八十一条の六の改正規定、同法第八十一条の十五第八項及び第十一項の改正規定（「の総数又は出資金額」を「又は出資」に改め、「出資を除く。）」の下に「の総数又は総額」を加える部分を除く。）、同法第九十五条の改正規定、同法第百三十二条の二の改正規定（「利益の配当又は剰余金の分配の額」を「第二十三条第一項第一号（受取配当等の益金不算入）に掲げる金額」に改める部分に限る。）並びに同法第百三十八条第五号イの改正規定並びに附則第二十四条第二項、第二十六条第一項から第三項まで、第六項及び第七項、第二十八条第一項、第二十九条、第三十条、第三十三条、第三十五条第四項から第六項まで、第三十六条第七項、第三十八条第一項、第三十九条、第四十三条第一項、第四十四条、第四十五条、第四十六条第一項、第四十七条第二項、第五十一条第二項並びに第五十二条の規定
    <sup>suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-6/sub-2</sup>
    the provisions in Article 2 amending Article 2, item (xii)-6 of the Corporation Tax Act, the provisions amending item (xii)-8 of that Article (excluding the parts pertaining to (a) and (b) of that item), the provisions amending items (xii)-9 and (xii)-10 of that Article, the provisions amending item (xii)-11 of that Article, the provisions amending item (xii)-14 of that Article, the provisions amending item (xiv) of that Article, the provisions amending item (xv) of that Article, the provisions amending Article 13 of that Act, the provisions amending Article 15 of that Act, the provisions amending Article 22, paragraph (5) of that Act (excluding the part replacing "amount of capital, etc." with "amount of stated capital, etc."), the provisions amending Article 23 of that Act, the provisions amending Article 24, paragraph (1) of that Act (excluding the part replacing "the amount of capital, etc. or the amount of consolidated individual capital, etc." with "the amount of stated capital, etc. or the amount of consolidated individual stated capital, etc." in that paragraph, the part deleting item (iv) of that paragraph, the part renumbering item (v) of that paragraph as item (iv) of that paragraph, the part pertaining to item (vi) of that paragraph, and the part renumbering that item as item (v) of that paragraph), the provisions amending paragraphs (2) and (3) of that Article, the provisions amending Article 37 of that Act, the provisions amending Article 39 of that Act, the provisions amending Article 42 of that Act (excluding the parts replacing "subsidies and other" with "subsidies or benefits and other" and "equivalent to it" with "equivalent to them" in paragraph (1) of that Article), the provisions amending Article 43 of that Act, the provisions amending Article 44 of that Act, the provisions amending Article 45 of that Act, the provisions amending Article 46 of that Act, the provisions amending Article 47 of that Act, the provisions amending Article 48 of that Act, the provisions amending Article 49 of that Act, the provisions amending Article 50 of that Act, the provisions amending Articles 54 through 56 of that Act (limited to the part pertaining to Article 54), the provisions adding a division title before Article 54 of that Act, the provisions amending Article 59, paragraph (1), item (i) of that Act, the provisions amending paragraph (2), item (i) of that Article, the provisions amending Article 61, paragraph (1) of that Act, the provisions amending Article 61-2, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article, the provisions deleting paragraph (4) of that Article, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions adding one paragraph after paragraph (2) of that Article, the provisions amending paragraph (7) of that Article (excluding the part renumbering that paragraph as paragraph (12) of that Article), the provisions adding five paragraphs after paragraph (6) of that Article (limited to the parts pertaining to paragraphs (9) through (11)), the provisions amending Article 61-8 of that Act, the provisions amending Article 61-11, paragraph (1), item (v) of that Act (excluding the part renumbering that item as item (vi) of that paragraph), the provisions amending Article 61-12, paragraph (1), item (iii) of that Act (excluding the part renumbering that item as item (iv) of that paragraph), the provisions amending Article 62 of that Act (excluding the part replacing "paragraph (1) of the following Article" with "the following Article" in the second sentence of paragraph (1) of that Article), the provisions adding two paragraphs after Article 62-2, paragraph (1) of that Act (limited to the part pertaining to paragraph (3)), the provisions amending Article 62-6 of that Act, the provisions adding two Articles after Article 62-7 in Part II, Chapter I, Section 1, Subsection 6 of that Act (limited to the part pertaining to Article 62-8), the provisions amending Article 68, paragraph (1) of that Act, the provisions amending Article 69, paragraphs (8) and (11) of that Act (excluding the parts replacing "total number or amount of capital contributions" with "or capital contributions" and adding "total number or total amount" after "excluding capital contributions)"), the provisions amending Article 80 of that Act, the provisions amending Article 81-4 of that Act, the provisions amending Article 81-6 of that Act, the provisions amending Article 81-15, paragraphs (8) and (11) of that Act (excluding the parts replacing "total number or amount of capital contributions" with "or capital contributions" and adding "total number or total amount" after "excluding capital contributions)"), the provisions amending Article 95 of that Act, the provisions amending Article 132-2 of that Act (limited to the part replacing "the amount of dividends of profits or distributions of surplus" with "the amount listed in Article 23, paragraph (1), item (i) (Exclusion of Dividends Received from Gross Profits)") and the provisions amending Article 138, item (v), (a) of that Act, and the provisions of Article 24, paragraph (2), Article 26, paragraphs (1) through (3), (6) and (7), Article 28, paragraph (1), Article 29, Article 30, Article 33, Article 35, paragraphs (4) through (6), Article 36, paragraph (7), Article 38, paragraph (1), Article 39, Article 43, paragraph (1), Article 44, Article 45, Article 46, paragraph (1), Article 47, paragraph (2), Article 51, paragraph (2) and Article 52 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第四項 → 法人税法 附則第二十四条第四項 (Supplementary Provisions, Article 24, paragraph (4)), suppl-4181-10/art-24/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-24/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-24/par-4
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第三十五条第三項 → 法人税法 附則第三十五条第三項 (Supplementary Provisions, Article 35, paragraph (3)), suppl-4181-10/art-35/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-3
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第三十六条第一項から第六項まで → 法人税法 附則第三十六条第二項 (Supplementary Provisions, Article 36, paragraph (2)), suppl-4181-10/art-36/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-36/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-2
- suppl-4181-10/art-1/par-1/item-4/sub-2: 附則第二十四条第一項 → 法人税法 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-4181-10/art-24/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-24/par-1
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第三十六条第一項から第六項まで → 法人税法 附則第三十六条第三項 (Supplementary Provisions, Article 36, paragraph (3)), suppl-4181-10/art-36/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-36/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-3
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第四十七条第一項 → 法人税法 附則第四十七条第一項 (Supplementary Provisions, Article 47, paragraph (1)), suppl-4181-10/art-47/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-47/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-47/par-1
- suppl-4181-10/art-1/par-1/item-4/sub-2: 商法第二百二十条ノ六第一項 → e-Gov law 132AC0000000048, 第二百二十条の六第一項 (Article 220-6, paragraph (1)), art-220-6/par-1 — not held in this collection
- suppl-4181-10/art-1/par-1/item-4/sub-2: 会社法第百八十九条第一項 → 会社法 第百八十九条第一項 (Article 189, paragraph (1)), art-189/par-1 — https://japanlaw.org/en/companies-act/art-189/par-1 · https://japanlaw.org/l/417AC0000000086/art-189/par-1
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第三十六条第一項から第六項まで → 法人税法 附則第三十六条第六項 (Supplementary Provisions, Article 36, paragraph (6)), suppl-4181-10/art-36/par-6 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-36/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-6
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第三十六条第一項から第六項まで → 法人税法 附則第三十六条第四項 (Supplementary Provisions, Article 36, paragraph (4)), suppl-4181-10/art-36/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-36/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-4
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第三十六条第一項から第六項まで → 法人税法 附則第三十六条第一項 (Supplementary Provisions, Article 36, paragraph (1)), suppl-4181-10/art-36/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-36/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-1
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第三十六条第一項から第六項まで → 法人税法 附則第三十六条第五項 (Supplementary Provisions, Article 36, paragraph (5)), suppl-4181-10/art-36/par-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-36/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-5
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第四十条 → 法人税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4181-10/art-40 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-40 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-40
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第四十一条 → 法人税法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-4181-10/art-41 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-41 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-41
- suppl-4181-10/art-1/par-1/item-4/sub-2: 第五十五条第二項 → 法人税法 附則第五十五条第二項 (Supplementary Provisions, Article 55, paragraph (2)), suppl-4181-10/art-55/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-55/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-55/par-2
- suppl-4181-10/art-1/par-1/item-5/sub-2: 第五十四条 → 法人税法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4181-10/art-54 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-54 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-54
- suppl-4181-10/art-1/par-1/item-5/sub-2: 第五十六条 → 法人税法 附則第五十六条 (Supplementary Provisions, Article 56), suppl-4181-10/art-56 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-56 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-56
- suppl-4181-10/art-1/par-1/item-5/sub-2: 第五十七条 → 法人税法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4181-10/art-57 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-57 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-57
- suppl-4181-10/art-1/par-1/item-5/sub-2: 第五十三条 → 法人税法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4181-10/art-53 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-53 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-53
- suppl-4181-10/art-1/par-1/item-5/sub-2: 附則第四十二条 → 法人税法 附則第四十二条 (Supplementary Provisions, Article 42), suppl-4181-10/art-42 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-42 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-42
- suppl-4181-10/art-1/par-1/item-5/sub-2: 第五十条 → 法人税法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4181-10/art-50 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-50 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-50
- suppl-4181-10/art-1/par-1/item-6/sub-2: 附則第二十四条第二項 → 法人税法 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4181-10/art-24/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-24/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-24/par-2
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第二十六条第一項から第三項まで → 法人税法 附則第二十六条第二項 (Supplementary Provisions, Article 26, paragraph (2)), suppl-4181-10/art-26/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-2
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第四十四条 → 法人税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4181-10/art-44 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-44 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-44
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第二十八条第一項 → 法人税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4181-10/art-28/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-28/par-1
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第三十五条第四項から第六項まで → 法人税法 附則第三十五条第六項 (Supplementary Provisions, Article 35, paragraph (6)), suppl-4181-10/art-35/par-6 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-6
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第三十九条 → 法人税法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4181-10/art-39 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-39 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-39
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第四十六条第一項 → 法人税法 附則第四十六条第一項 (Supplementary Provisions, Article 46, paragraph (1)), suppl-4181-10/art-46/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-46/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-46/par-1
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第二十六条第一項から第三項まで → 法人税法 附則第二十六条第三項 (Supplementary Provisions, Article 26, paragraph (3)), suppl-4181-10/art-26/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-3
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第三十三条 → 法人税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4181-10/art-33 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-33
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第五十二条 → 法人税法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4181-10/art-52 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-52 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-52
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第四十五条 → 法人税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4181-10/art-45 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-45 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-45
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第五十一条第二項 → 法人税法 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-4181-10/art-51/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-51/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-51/par-2
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第六項 → 法人税法 附則第二十六条第六項 (Supplementary Provisions, Article 26, paragraph (6)), suppl-4181-10/art-26/par-6 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-6
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第三十条 → 法人税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4181-10/art-30 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-30
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第四十三条第一項 → 法人税法 附則第四十三条第一項 (Supplementary Provisions, Article 43, paragraph (1)), suppl-4181-10/art-43/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-43/par-1
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第二十六条第一項から第三項まで → 法人税法 附則第二十六条第一項 (Supplementary Provisions, Article 26, paragraph (1)), suppl-4181-10/art-26/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-1
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第三十五条第四項から第六項まで → 法人税法 附則第三十五条第五項 (Supplementary Provisions, Article 35, paragraph (5)), suppl-4181-10/art-35/par-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-5
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第三十八条第一項 → 法人税法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4181-10/art-38/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-38/par-1
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第四十七条第二項 → 法人税法 附則第四十七条第二項 (Supplementary Provisions, Article 47, paragraph (2)), suppl-4181-10/art-47/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-47/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-47/par-2
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第二十九条 → 法人税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4181-10/art-29 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-29
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第三十六条第七項 → 法人税法 附則第三十六条第七項 (Supplementary Provisions, Article 36, paragraph (7)), suppl-4181-10/art-36/par-7 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-36/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-7
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第七項 → 法人税法 附則第二十六条第七項 (Supplementary Provisions, Article 26, paragraph (7)), suppl-4181-10/art-26/par-7 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-26/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-7
- suppl-4181-10/art-1/par-1/item-6/sub-2: 第三十五条第四項から第六項まで → 法人税法 附則第三十五条第四項 (Supplementary Provisions, Article 35, paragraph (4)), suppl-4181-10/art-35/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-4

## Cited by

1 provision cites this one. No official source publishes this direction.

- 法人税法 附則第二百十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-211/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-211/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-20261008T111236-101, 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