# 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-4221-6/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-4221-6/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-6/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-4221-6/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1 **第一項** この法律は、平成二十二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-4221-6/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1 This Act comes into effect on April 1, 2010; 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** 次に掲げる規定　平成二十二年六月一日 suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-1 the following provisions: June 1, 2010 machine translation, not official **イ** 略 suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-1/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法の目次の改正規定（「第百六十四条」を「第百六十三条」に改める部分に限る。）、同法第百五十九条第一項の改正規定（「第百六十四条第一項」を「第百六十三条第一項」に、「五年」を「十年」に、「五百万円」を「千万円」に改める部分に限る。）、同条第二項の改正規定、同法第百六十条の改正規定（「二十万円」を「五十万円」に改める部分に限る。）、同法第百六十一条の改正規定、同法第百六十二条の改正規定（「二十万円」を「五十万円」に改める部分に限る。）、同法第百六十三条を削る改正規定、同法第百六十四条第一項の改正規定及び同条を同法第百六十三条とする改正規定 suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-1/sub-2 the provisions in Article 2 amending the table of contents of the Corporation Tax Act (limited to the part replacing "Article 164" with "Article 163"), amending Article 159, paragraph (1) of that Act (limited to the part replacing "Article 164, paragraph (1)" with "Article 163, paragraph (1)", "five years" with "10 years", and "5,000,000 yen" with "10,000,000 yen"), amending paragraph (2) of that Article, amending Article 160 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), amending Article 161 of that Act, amending Article 162 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), deleting Article 163 of that Act, amending Article 164, paragraph (1) of that Act, and renumbering that Article as Article 163 of that Act; machine translation, not official **二** 略 suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-2 Omitted machine translation, not official **三** 次に掲げる規定　平成二十二年十月一日 suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-3 the following provisions: October 1, 2010 machine translation, not official **イ** 略 suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ロ** 第二条の規定（法人税法の目次の改正規定（「第百六十四条」を「第百六十三条」に改める部分に限る。）、同法第二条第十二号の七の五を同条第十二号の七の七とし、同条第十二号の七の四の次に二号を加える改正規定、同条第十二号の八の改正規定（「発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この条において「発行済株式等」という。）」を「発行済株式等」に改める部分に限る。）、同法第四条の三第一項の改正規定（「六月」を「三月」に改める部分に限る。）、同条第六項の改正規定、同条第八項の改正規定、同法第二十三条の改正規定（同条第一項中「金額（」の下に「第一号に掲げる金額にあつては、」を加え、「第一号に掲げるもの」を「もの及び適格現物分配に係るもの」に改める部分、同条第三項中「前二項」を「前項」に改め、同項を同条第二項とし、同項の次に一項を加える部分及び同条第八項中「適格事後設立」を「適格現物分配」に、「第一項から第三項まで」を「第一項及び第二項」に改める部分を除く。）、同法第三十五条の改正規定、同法第六十一条の四第一項の改正規定（「規定する有価証券の空売り」の下に「（次項において「有価証券の空売り」という。）」を、「次項」の下に「及び第三項」を加える部分及び「除く」の下に「。次項において同じ」を、「相当する金額」の下に「（次項において「みなし決済損益額」という。）」を加える部分を除く。）、同法第六十六条の改正規定、同法第六十七条第一項の改正規定、同条第三項の改正規定（同項第一号に係る部分、同項第五号を同項第六号とする部分及び同項第四号を同項第五号とし、同項第三号の次に一号を加える部分を除く。）、同法第八十一条の四第一項の改正規定（「第三項」を「第四項」に改める部分を除く。）、同条第五項の改正規定（「連結法人株式等」を「完全子法人株式等」に改める部分に限る。）、同条第四項の改正規定（同項を同条第五項とする部分を除く。）、同条第三項の改正規定（同項を同条第四項とする部分を除く。）、同法第八十一条の九第一項ただし書の改正規定、同条第二項各号の改正規定、同条第三項の改正規定、同条第六項の改正規定（同項を同条第七項とする部分を除く。）、同条第五項の改正規定（同項を同条第六項とする部分を除く。）、同法第八十一条の九の二第一項の改正規定、同条第二項の改正規定（「である連結親法人が」を「である連結親法人又は連結子法人と他の法人との間で」に改める部分及び同項第一号に係る部分に限る。）、同条第五項を同条第六項とし、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し、同項の次に一項を加える改正規定、同条第二項の次に一項を加える改正規定、同法第八十一条の十二の改正規定、同法第八十一条の十三第二項第四号の改正規定、同法第百三十八条第九号の改正規定、同法第百四十三条の改正規定、同法第百五十九条第一項の改正規定（「第百六十四条第一項」を「第百六十三条第一項」に、「五年」を「十年」に、「五百万円」を「千万円」に改める部分に限る。）、同条第二項の改正規定、同法第百六十条の改正規定（「二十万円」を「五十万円」に改める部分に限る。）、同法第百六十一条の改正規定、同法第百六十二条の改正規定（「二十万円」を「五十万円」に改める部分に限る。）、同法第百六十三条を削る改正規定、同法第百六十四条第一項の改正規定及び同条を同法第百六十三条とする改正規定（附則第十条及び第十二条において「組織再編成等以外の改正規定」という。）を除く。）並びに附則第十条第二項、第十三条から第十六条まで、第十八条から第二十三条まで、第二十四条第二項、第二十五条、第二十六条第十項及び第十三項、第二十七条、第百三十三条、第百三十四条、第百四十二条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定に限る。）並びに第百四十五条の規定 suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-3/sub-2 the provisions of Article 2 (excluding the provisions amending the table of contents of the Corporation Tax Act (limited to the part replacing "Article 164" with "Article 163"), renumbering Article 2, item (xii)-7-5 of that Act as item (xii)-7-7 of that Article and adding two items after item (xii)-7-4 of that Article, amending item (xii)-8 of that Article (limited to the part replacing "issued shares or capital contributions (excluding the shares that the corporation holds in itself and the capital contributions made thereby; hereinafter referred to as "issued shares, etc." in this Article)" with "issued shares, etc."), amending Article 4-3, paragraph (1) of that Act (limited to the part replacing "six months" with "three months"), amending paragraph (6) of that Article, amending paragraph (8) of that Article, amending Article 23 of that Act (excluding the part adding "in the case of the amount listed in item (i)," after "amount (" and replacing "those listed in item (i)" with "those and those pertaining to a qualified in-kind distribution" in paragraph (1) of that Article, the part replacing "the preceding two paragraphs" with "the preceding paragraph" in paragraph (3) of that Article, renumbering that paragraph as paragraph (2) of that Article, and adding one paragraph after that paragraph, and the part replacing "qualified post-formation acquisition of assets" with "qualified in-kind distribution" and "paragraphs (1) through (3)" with "paragraphs (1) and (2)" in paragraph (8) of that Article), amending Article 35 of that Act, amending Article 61-4, paragraph (1) of that Act (excluding the part adding "(referred to as a "short sale of securities" in the following paragraph)" after "short sale of securities prescribed in" and "and paragraph (3)" after "the following paragraph", and the part adding "; the same applies in the following paragraph" after "excluding" and "(referred to as the "amount of deemed settlement gains or losses" in the following paragraph)" after "the amount equivalent to"), amending Article 66 of that Act, amending Article 67, paragraph (1) of that Act, amending paragraph (3) of that Article (excluding the part pertaining to item (i) of that paragraph, the part renumbering item (v) of that paragraph as item (vi) of that paragraph, and the part renumbering item (iv) of that paragraph as item (v) of that paragraph and adding one item after item (iii) of that paragraph), amending Article 81-4, paragraph (1) of that Act (excluding the part replacing "paragraph (3)" with "paragraph (4)"), amending paragraph (5) of that Article (limited to the part replacing "consolidated corporation shares, etc." with "wholly owned subsidiary shares, etc."), amending paragraph (4) of that Article (excluding the part renumbering that paragraph as paragraph (5) of that Article), amending paragraph (3) of that Article (excluding the part renumbering that paragraph as paragraph (4) of that Article), amending the proviso to Article 81-9, paragraph (1) of that Act, amending the items of paragraph (2) of that Article, amending paragraph (3) of that Article, amending paragraph (6) of that Article (excluding the part renumbering that paragraph as paragraph (7) of that Article), amending paragraph (5) of that Article (excluding the part renumbering that paragraph as paragraph (6) of that Article), amending Article 81-9-2, paragraph (1) of that Act, amending paragraph (2) of that Article (limited to the part replacing "that is a consolidated parent corporation" with "that is a consolidated parent corporation or a consolidated subsidiary corporation, between it and another corporation" and the part pertaining to item (i) of that paragraph), renumbering paragraph (5) of that Article as paragraph (6) of that Article and deleting paragraph (4) of that Article, amending paragraph (3) of that Article, renumbering that paragraph as paragraph (4) of that Article and adding one paragraph after that paragraph, adding one paragraph after paragraph (2) of that Article, amending Article 81-12 of that Act, amending Article 81-13, paragraph (2), item (iv) of that Act, amending Article 138, item (ix) of that Act, amending Article 143 of that Act, amending Article 159, paragraph (1) of that Act (limited to the part replacing "Article 164, paragraph (1)" with "Article 163, paragraph (1)", "five years" with "10 years", and "5,000,000 yen" with "10,000,000 yen"), amending paragraph (2) of that Article, amending Article 160 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), amending Article 161 of that Act, amending Article 162 of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), deleting Article 163 of that Act, amending Article 164, paragraph (1) of that Act, and renumbering that Article as Article 163 of that Act (referred to as the "amending provisions other than those on organizational restructuring, etc." in Articles 10 and 12 of the Supplementary Provisions)), and the provisions of Article 10, paragraph (2), Articles 13 through 16, Articles 18 through 23, Article 24, paragraph (2), Article 25, Article 26, paragraphs (10) and (13), Article 27, Article 133, Article 134, Article 142 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), and Article 145 of the Supplementary Provisions; machine translation, not official --- ## Cites - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十八条から第二十三条まで → 法人税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4221-6/art-18 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-18 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十八条から第二十三条まで → 法人税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4221-6/art-20 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-20 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十八条から第二十三条まで → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4221-6/art-22 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-22 - suppl-4221-6/art-1/par-1/item-3/sub-2: 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-4221-6/art-24/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-24/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-24/par-2 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十三条から第十六条まで → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4221-6/art-13 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-13 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十二条 → 法人税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4221-6/art-12 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-12 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第二十七条 → 法人税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4221-6/art-27 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-27 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第百三十四条 → 法人税法 附則第百三十四条 (Supplementary Provisions, Article 134), suppl-4221-6/art-134 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-134 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-134 - suppl-4221-6/art-1/par-1/item-3/sub-2: 附則第十条第二項 → 法人税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4221-6/art-10/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10/par-2 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第二十六条第十項 → 法人税法 附則第二十六条第十項 (Supplementary Provisions, Article 26, paragraph (10)), suppl-4221-6/art-26/par-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-26/par-10 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-10 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十八条から第二十三条まで → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4221-6/art-21 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-21 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十三条から第十六条まで → 法人税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4221-6/art-16 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-16 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第一号 → 法人税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4221-6/art-1/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-1 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十三条から第十六条まで → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4221-6/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-15 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第二十五条 → 法人税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4221-6/art-25 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-25 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十三条から第十六条まで → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4221-6/art-14 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-14 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十八条から第二十三条まで → 法人税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4221-6/art-23 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-23 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十三項 → 法人税法 附則第二十六条第十三項 (Supplementary Provisions, Article 26, paragraph (13)), suppl-4221-6/art-26/par-13 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-26/par-13 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-26/par-13 - suppl-4221-6/art-1/par-1/item-3/sub-2: 附則第十条 → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4221-6/art-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-10 - suppl-4221-6/art-1/par-1/item-3/sub-2: 第十八条から第二十三条まで → 法人税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4221-6/art-19 — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-19 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-1/par-1/item-3/sub-2 - 法人税法 附則第百四十六条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4221-6/art-146/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-6/art-146/par-1 --- ## 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-20261008T111236-113, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-005, 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