# 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-4251-63` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4251-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4251-63 - 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 平成二五年六月二六日法律第六三号 suppl-4251-63 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4251-63/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-1 **第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。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-4251-63/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items. machine translation, not official **一** 第四条中国民年金法等の一部を改正する法律附則第二十条及び第六十四条の改正規定、第五条中国民年金法等の一部を改正する法律附則第十九条第二項の改正規定並びに次条並びに附則第百三十九条、第百四十三条、第百四十六条及び第百五十三条の規定　公布の日 suppl-4251-63/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-1/par-1/item-1 the provisions in Article 4 amending Articles 20 and 64 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., the provisions in Article 5 amending Article 19, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc., and the provisions of the following Article and Articles 139, 143, 146, and 153 of the Supplementary Provisions: the date of promulgation. machine translation, not official ### 第百十条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4251-63/art-110 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-110 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-110 **第一項** 存続厚生年金基金及び存続連合会は、法人税法その他法人税に関する法令の規定の適用については、同法別表第二に掲げる法人とみなす。 suppl-4251-63/art-110/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-110/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-110/par-1 Surviving employees' pension funds and the surviving federation are deemed to be corporations listed in Appended Table 2 of the Corporation Tax Act with regard to the application of the provisions of that Act and other laws and regulations concerning corporation tax. machine translation, not official **第二項** 存続厚生年金基金及び存続連合会は、地方税法（昭和二十五年法律第二百二十六号）第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。 suppl-4251-63/art-110/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-110/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-110/par-2 Surviving employees' pension funds and the surviving federation are deemed to be public interest corporations, etc. set forth in Article 2, item (vi) of the Corporation Tax Act with regard to the application of the provisions of Article 701-34, paragraph (2) of the Local Tax Act (Act No. 226 of 1950). machine translation, not official ### 第百五十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4251-63/art-151 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-151 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-151 **第一項** この法律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-4251-63/art-151/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-151/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-151/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official ### 第百五十三条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4251-63/art-153 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-153 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-153 **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-4251-63/art-153/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-153/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-153/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-4251-63/art-1/par-1/item-1: 第百五十三条 → 法人税法 附則第百五十三条 (Supplementary Provisions, Article 153), suppl-4251-63/art-153 — https://japanlaw.org/en/corporation-tax-act/suppl-4251-63/art-153 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-153 - suppl-4251-63/art-110/par-2: 地方税法（昭和二十五年法律第二百二十六号）第七百一条の三十四第二項 → e-Gov law 325AC0000000226, 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — not held in this collection ## Cited by 1 provision cites 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-4251-63/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4251-63/art-1/par-1/item-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-20261008T111236-121, 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