# 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-4231-82/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-4231-82/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-82/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
caption: machine translation, not official
suppl-4231-82/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-82/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1
**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。
suppl-4231-82/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-82/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1
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:
machine translation, not official
**一** 次に掲げる規定 公布の日から起算して二月を経過した日
suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-82/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-1
the following provisions: the day on which two months have elapsed from the date of promulgation;
machine translation, not official
**イ** 略
suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ロ** 第二条中法人税法第百五十九条に二項を加える改正規定及び同法第百六十三条の改正規定
suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-82/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-1/sub-2
the provisions in Article 2 adding two paragraphs to Article 159 of the Corporation Tax Act and amending Article 163 of that Act;
machine translation, not official
**二** 略
suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-82/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-2
Omitted
machine translation, not official
**三** 次に掲げる規定 平成二十四年一月一日
suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-82/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-3
the following provisions: January 1, 2012
machine translation, not official
**イ** 略
suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ロ** 第二条中法人税法第二条第四十号の改正規定、同法第二十六条第一項第三号の改正規定、同法第四十条及び第四十一条の改正規定、同法第八十一条の七第一項及び第八十一条の八第一項の改正規定、同法第百三十三条（見出しを含む。）の改正規定、同法第百三十四条（見出しを含む。）の改正規定、同法第百四十七条の改正規定並びに同法第百五十四条第一項及び第二項の改正規定並びに附則第十五条、第八十四条（第十六条の改正規定及び第二十四条の改正規定に限る。）並びに第八十五条第二項及び第三項の規定
suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-1/par-1/item-3/sub-2
the provisions in Article 2 amending Article 2, item (xl) of the Corporation Tax Act, amending Article 26, paragraph (1), item (iii) of that Act, amending Articles 40 and 41 of that Act, amending Article 81-7, paragraph (1) and Article 81-8, paragraph (1) of that Act, amending Article 133 of that Act (including its heading), amending Article 134 of that Act (including its heading), amending Article 147 of that Act, and amending Article 154, paragraphs (1) and (2) of that Act, and the provisions of Article 15, Article 84 (limited to the provisions amending Article 16 and the provisions amending Article 24), and Article 85, paragraphs (2) and (3) of the Supplementary Provisions;
machine translation, not official
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## Cites
- suppl-4231-82/art-1/par-1/item-3/sub-2: 附則第十五条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4231-82/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-4231-82/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-15
## Cited by
1 provision cites this one. No official source publishes this direction.
- 法人税法 附則第九十二条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4231-82/art-92/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-82/art-92/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-20261008T111236-116, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-117, 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