# 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-4231-114/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-4231-114/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-114/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-4231-114/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1</sup>

**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。
<sup>suppl-4231-114/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4231-114/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十四年四月一日
  <sup>suppl-4231-114/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1/item-3</sup>
  the following provisions: April 1, 2012;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第三十一条の改正規定、同法第五十二条の改正規定、同法第五十七条の改正規定、同法第五十七条の二の改正規定、同法第五十八条の改正規定、同法第六十条の改正規定、同法第六十六条の改正規定、同法第七十二条第三項の改正規定（「第六項及び第九項」を「第七項及び第十項」に、「第五十八条第二項及び第四項」を「第五十八条第二項及び第五項」に改める部分に限る。）、同法第八十条の改正規定、同法第八十一条の九の改正規定、同法第八十一条の十二の改正規定及び同法第百四十三条の改正規定並びに附則第十条、第十三条、第十四条、第十九条、第二十二条、第九十七条及び第九十九条の規定
    <sup>suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1/item-3/sub-1</sup>
    the provisions in Article 2 amending Article 31 of the Corporation Tax Act, amending Article 52 of that Act, amending Article 57 of that Act, amending Article 57-2 of that Act, amending Article 58 of that Act, amending Article 60 of that Act, amending Article 66 of that Act, amending Article 72, paragraph (3) of that Act (limited to the part replacing "paragraphs (6) and (9)" with "paragraphs (7) and (10)" and "Article 58, paragraphs (2) and (4)" with "Article 58, paragraphs (2) and (5)"), amending Article 80 of that Act, amending Article 81-9 of that Act, amending Article 81-12 of that Act, and amending Article 143 of that Act, and the provisions of Articles 10, 13, 14, 19, 22, 97 and 99 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

    **ロからニまで**  略
    <sup>suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1/item-3/sub-2</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第二十四条の規定
    <sup>suppl-4231-114/art-1/par-1/item-3/sub-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1/par-1/item-3/sub-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1/item-3/sub-3</sup>
    the provisions of Article 24;
    <sup>machine translation, not official</sup>

  **四**  略
  <sup>suppl-4231-114/art-1/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1/item-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十五年一月一日
  <sup>suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/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百五十三条の前の見出しを削る改正規定、同条から同法第百五十七条までの改正規定及び同法第百六十二条の改正規定並びに附則第二十五条の規定
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-1/par-1/item-5/sub-2</sup>
    the provisions in Article 2 deleting the heading preceding Article 153 of the Corporation Tax Act, the provisions amending that Article through Article 157 of that Act and the provisions amending Article 162 of that Act, and the provisions of Article 25 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4231-114/art-1/par-1/item-3/sub-1: 第十四条 → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4231-114/art-14 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-14
- suppl-4231-114/art-1/par-1/item-3/sub-1: 第二十二条 → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4231-114/art-22 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-22
- suppl-4231-114/art-1/par-1/item-3/sub-1: 第十九条 → 法人税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4231-114/art-19 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-19
- suppl-4231-114/art-1/par-1/item-3/sub-1: 附則第十条 → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4231-114/art-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-10
- suppl-4231-114/art-1/par-1/item-3/sub-1: 第十三条 → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4231-114/art-13 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-13
- suppl-4231-114/art-1/par-1/item-5/sub-2: 附則第二十五条 → 法人税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4231-114/art-25 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-25

## Cited by

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

- 法人税法 附則第百四条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-114/art-104/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-20261008T111236-117, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-118, 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