# 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-4251-63/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-4251-63/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4251-63/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. --- ### 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 --- ## 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 --- ## 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