# 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-4261-69` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4261-69 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4261-69 - 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 平成二六年六月一三日法律第六九号 suppl-4261-69 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4261-69/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-1 **第一項** この法律は、行政不服審査法（平成二十六年法律第六十八号）の施行の日から施行する。 suppl-4261-69/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-1/par-1 This Act comes into effect as of the date on which the Administrative Complaint Review Act (Act No. 68 of 2014) comes into effect. machine translation, not official ### 第五条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4261-69/art-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-5 **第一項** 行政庁の処分その他の行為又は不作為についての不服申立てであってこの法律の施行前にされた行政庁の処分その他の行為又はこの法律の施行前にされた申請に係る行政庁の不作為に係るものについては、この附則に特別の定めがある場合を除き、なお従前の例による。 suppl-4261-69/art-5/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-5/par-1 Unless otherwise specially provided for in these Supplementary Provisions, the provisions then in force continue to govern an appeal against a disposition or other act or an inaction of an administrative agency that concerns a disposition or other act of an administrative agency made before this Act comes into effect or an inaction of an administrative agency relating to an application filed before this Act comes into effect. machine translation, not official ### 第六条（訴訟に関する経過措置） — Transitional Measures Concerning Litigation caption: machine translation, not official suppl-4261-69/art-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-6 **第一項** この法律による改正前の法律の規定により不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ訴えを提起できないこととされる事項であって、当該不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したもの（当該不服申立てが他の不服申立てに対する行政庁の裁決、決定その他の行為を経た後でなければ提起できないとされる場合にあっては、当該他の不服申立てを提起しないでこの法律の施行前にこれを提起すべき期間を経過したものを含む。）の訴えの提起については、なお従前の例による。 suppl-4261-69/art-6/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-6/par-1 The provisions then in force continue to govern the filing of an action with regard to a matter for which, pursuant to the provisions of Acts prior to the amendment by this Act, an action may not be filed until after a determination, decision or other act of an administrative agency on an appeal has been made, and for which the period within which that appeal was to be filed elapsed before this Act comes into effect without that appeal having been filed (including, where that appeal may not be filed until after a determination, decision or other act of an administrative agency on another appeal has been made, a matter for which the period within which the other appeal was to be filed elapsed before this Act comes into effect without the other appeal having been filed). machine translation, not official **第二項** この法律の規定による改正前の法律の規定（前条の規定によりなお従前の例によることとされる場合を含む。）により異議申立てが提起された処分その他の行為であって、この法律の規定による改正後の法律の規定により審査請求に対する裁決を経た後でなければ取消しの訴えを提起することができないこととされるものの取消しの訴えの提起については、なお従前の例による。 suppl-4261-69/art-6/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-6/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-6/par-2 The provisions then in force continue to govern the filing of an action for revocation of a disposition or other act against which an objection was filed pursuant to the provisions of Acts prior to the amendment by the provisions of this Act (including in the cases where the provisions then in force continue to govern pursuant to the provisions of the preceding Article), and against which, pursuant to the provisions of Acts as amended by the provisions of this Act, an action for revocation may not be filed until after a determination on a request for review has been made. machine translation, not official **第三項** 不服申立てに対する行政庁の裁決、決定その他の行為の取消しの訴えであって、この法律の施行前に提起されたものについては、なお従前の例による。 suppl-4261-69/art-6/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-6/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-6/par-3 The provisions then in force continue to govern an action for revocation of a determination, decision or other act of an administrative agency on an appeal, where the action was filed before this Act comes into effect. machine translation, not official ### 第九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4261-69/art-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-9 **第一項** この法律の施行前にした行為並びに附則第五条及び前二条の規定によりなお従前の例によることとされる場合におけるこの法律の施行後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-4261-69/art-9/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-9/par-1 The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of Article 5 and the preceding two Articles of the Supplementary Provisions. machine translation, not official ### 第十条（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-4261-69/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-10 **第一項** 附則第五条から前条まで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-4261-69/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-10/par-1 Beyond what is provided for in Article 5 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4261-69/art-6/par-2: 前条 → 法人税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4261-69/art-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-5 - suppl-4261-69/art-9/par-1: 附則第五条 → 法人税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4261-69/art-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-5 - suppl-4261-69/art-10/par-1: 附則第五条から前条まで → 法人税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4261-69/art-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-5 - suppl-4261-69/art-10/par-1: 附則第五条から前条まで → 法人税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4261-69/art-9 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-9 - suppl-4261-69/art-10/par-1: 附則第五条から前条まで → 法人税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4261-69/art-6 — https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-6 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第六条第二項（訴訟に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-6/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-6/par-2 - 法人税法 附則第九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-9/par-1 - 法人税法 附則第十条第一項（その他の経過措置の政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-4261-69/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-69/art-10/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-20261008T111236-123, 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