# 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-4231-39` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4231-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-39 - 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 平成二三年五月二日法律第三九号 suppl-4231-39 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-39 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-39/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-1 **第一項** この法律は、公布の日から施行する。ただし、第五条第一項及び第四十七条並びに附則第二十二条から第五十一条までの規定は、平成二十四年四月一日から施行する。 suppl-4231-39/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 5, paragraph (1) and Article 47, and of Articles 22 through 51 of the Supplementary Provisions, come into effect on April 1, 2012. machine translation, not official ### 第五十条（株式会社日本政策金融公庫法等の改正に伴う経過措置） — Transitional Measures upon the Amendment of the Japan Finance Corporation Act and Other Acts caption: machine translation, not official suppl-4231-39/art-50 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-50 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-50 **第一項** suppl-4231-39/art-50/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-50/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-50/par-1 **第二項** 前項に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4231-39/art-50/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-50/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-50/par-2 Beyond what is provided for in the preceding paragraph, transitional measures necessary upon the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第五十一条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4231-39/art-51 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-51 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-51 **第一項** 附則第一条ただし書に規定する規定の施行前にした行為に対する罰則の適用については、なお従前の例による。 suppl-4231-39/art-51/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-51/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-51/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions come into effect. machine translation, not official --- ## Cites - suppl-4231-39/art-1/par-1: 附則第二十二条から第五十一条まで → 法人税法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4231-39/art-50 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-50 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-50 - suppl-4231-39/art-1/par-1: 附則第二十二条から第五十一条まで → 法人税法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4231-39/art-51 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-51 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-51 - suppl-4231-39/art-50/par-2: 前項 → 法人税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-4231-39/art-50/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-50/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-50/par-1 - suppl-4231-39/art-51/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4231-39/art-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-1/par-1 - 法人税法 附則第五十条第二項（株式会社日本政策金融公庫法等の改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-50/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-50/par-2 - 法人税法 附則第五十一条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4231-39/art-51/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-39/art-51/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-20261008T111236-116, 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