# 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-4231-72` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4231-72 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-72 - 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 平成二三年六月二二日法律第七二号 suppl-4231-72 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-72 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-72/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-1 **第一項** この法律は、平成二十四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-4231-72/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-1/par-1 This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 第二条（老人福祉法目次の改正規定、同法第四章の二を削る改正規定、同法第四章の三を第四章の二とする改正規定及び同法第四十条第一号の改正規定（「第二十八条の十二第一項若しくは」を削る部分に限る。）に限る。）、第四条、第六条及び第七条の規定並びに附則第九条、第十一条、第十五条、第二十二条、第四十一条、第四十七条（東日本大震災に対処するための特別の財政援助及び助成に関する法律（平成二十三年法律第四十号）附則第一条ただし書の改正規定及び同条各号を削る改正規定並びに同法附則第十四条の改正規定に限る。）及び第五十条から第五十二条までの規定　公布の日 suppl-4231-72/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-1/par-1/item-1 the provisions of Article 2 (limited to the provisions amending the table of contents of the Act on Social Welfare for the Elderly, deleting Chapter IV-2 of that Act, renumbering Chapter IV-3 of that Act as Chapter IV-2, and amending Article 40, item (i) of that Act (limited to the part deleting "Article 28-12, paragraph (1) or")), Articles 4, 6, and 7, and the provisions of Articles 9, 11, 15, 22, 41, 47 (limited to the provisions amending the proviso to Article 1 of the Supplementary Provisions of the Act on Special Financial Support and Subsidies to Deal with the Great East Japan Earthquake (Act No. 40 of 2011), deleting the items of that Article, and amending Article 14 of the Supplementary Provisions of that Act), and 50 through 52 of the Supplementary Provisions: the date of promulgation. machine translation, not official ### 第二条（検討） — Review caption: machine translation, not official suppl-4231-72/art-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-2 **第一項** 政府は、この法律の施行後五年を目途として、この法律の規定による改正後の規定の施行の状況について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。 suppl-4231-72/art-2/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-2/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-2/par-1 When approximately five years have passed after this Act comes into effect, the government is to review the status of enforcement of the provisions as amended by the provisions of this Act and, if it finds it necessary, is to take the required measures based on the results. machine translation, not official ### 第五十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4231-72/art-51 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-51 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-51 **第一項** この法律（附則第一条第一号に掲げる規定にあっては、当該規定）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-4231-72/art-51/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-51/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-51/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in Article 1, item (i) of the Supplementary Provisions, those provisions) comes into effect. machine translation, not official ### 第五十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4231-72/art-52 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-52 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-52 **第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-4231-72/art-52/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-52/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-52/par-1 Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4231-72/art-1/par-1/item-1: 第五十条から第五十二条まで → 法人税法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4231-72/art-52 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-52 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-52 - suppl-4231-72/art-1/par-1/item-1: 第五十条から第五十二条まで → 法人税法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4231-72/art-51 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-51 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-51 - suppl-4231-72/art-51/par-1: 附則第一条第一号 → 法人税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4231-72/art-1/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-1/par-1/item-1 ## 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一号（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/art-1/par-1/item-1 - 法人税法 附則第五十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4231-72/art-51/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-72/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