# 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-4191-100` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4191-100 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-100 - 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 平成一九年六月二七日法律第一〇〇号 suppl-4191-100 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-100 · https://japanlaw.org/l/340AC0000000034/suppl-4191-100 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4191-100/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-100/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-100/art-1 **第一項** この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。 suppl-4191-100/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-100/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-100/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation. machine translation, not official ### 第三十四条（国立国会図書館法等の一部改正に伴う経過措置） — Transitional Measures upon the Partial Amendment of the National Diet Library Act and Other Acts caption: machine translation, not official suppl-4191-100/art-34 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-100/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4191-100/art-34 **第一項** 附則第三十一条及び附則第三十二条の規定による改正前の次に掲げる法律の規定は、旧法適用期間中は、なおその効力を有する。 suppl-4191-100/art-34/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-100/art-34/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-100/art-34/par-1 The provisions of the following Acts, as they stood prior to amendment by the provisions of Article 31 and Article 32 of the Supplementary Provisions, remain in force during the period of application of the former Act: machine translation, not official **一から四まで** 略 suppl-4191-100/art-34/par-1/item-1-to-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-100/art-34/par-1/item-1-to-4 · https://japanlaw.org/l/340AC0000000034/suppl-4191-100/art-34/par-1/item-1-to-4 Omitted machine translation, not official **五** 法人税法別表第二第一号の表総合研究開発機構の項 suppl-4191-100/art-34/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-100/art-34/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4191-100/art-34/par-1/item-5 the row for the National Institute for Research Advancement in the table of item (i) of Appended Table 2 of the Corporation Tax Act. 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-20261008T111236-108, 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