# 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-4271-47`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4271-47
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-47
- 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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## 附 則 平成二七年六月二四日法律第四七号
suppl-4271-47 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4271-47/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1
**第一項** この法律は、令和二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-4271-47/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1/par-1
This Act comes into effect on April 1, 2020; 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
**一及び二** 略
suppl-4271-47/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1/par-1/item-1-to-2
Omitted
machine translation, not official
**三** 第二条中電気事業法目次の改正規定、同法第三十五条第一項の改正規定、同法第五章の章名の改正規定及び同法第六十六条の二の改正規定並びに第四条、第七条、第十一条及び第十四条の規定並びに次条、附則第二十二条第六項、第二十八条第五項、第三十五条、第三十六条（附則第十八条第一項及び第四項、第十九条第二項及び第四項、第二十六条第一項及び第四項並びに第三十二条第一項及び第四項に係る部分に限る。）、第三十九条、第四十条、第四十九条、第五十条（第五項を除く。）、第五十一条から第五十三条まで、第五十五条から第六十二条まで、第六十三条（第四項を除く。）、第六十四条から第六十八条まで及び第七十六条の規定、附則第七十七条の規定（第五号に掲げる改正規定を除く。）、附則第七十八条第七項から第十項までの規定、附則第八十三条の規定（第五号に掲げる改正規定を除く。）、附則第八十四条の規定並びに附則第八十五条中登録免許税法（昭和四十二年法律第三十五号）別表第一第百三号の改正規定 公布の日から起算して一年六月を超えない範囲内において政令で定める日
suppl-4271-47/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1/par-1/item-3
the provisions in Article 2 amending the table of contents of the Electricity Business Act, the provisions amending Article 35, paragraph (1) of that Act, the provisions amending the title of Chapter V of that Act and the provisions amending Article 66-2 of that Act, and the provisions of Articles 4, 7, 11 and 14, and the provisions of the following Article, Article 22, paragraph (6), Article 28, paragraph (5), Article 35, Article 36 (limited to the part pertaining to Article 18, paragraphs (1) and (4), Article 19, paragraphs (2) and (4), Article 26, paragraphs (1) and (4) and Article 32, paragraphs (1) and (4) of the Supplementary Provisions), Article 39, Article 40, Article 49, Article 50 (excluding paragraph (5)), Articles 51 through 53, Articles 55 through 62, Article 63 (excluding paragraph (4)), Articles 64 through 68 and Article 76 of the Supplementary Provisions, the provisions of Article 77 of the Supplementary Provisions (excluding the amending provisions set forth in item (v)), the provisions of Article 78, paragraphs (7) through (10) of the Supplementary Provisions, the provisions of Article 83 of the Supplementary Provisions (excluding the amending provisions set forth in item (v)), the provisions of Article 84 of the Supplementary Provisions, and the provisions in Article 85 of the Supplementary Provisions amending No. 103 of Appended Table 1 of the Registration and License Tax Act (Act No. 35 of 1967): the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation;
machine translation, not official
**四** 略
suppl-4271-47/art-1/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1/par-1/item-4
Omitted
machine translation, not official
**五** 第二条の規定（第三号に掲げる改正規定を除く。）及び第五条の規定並びに附則第十二条から第十五条まで、第十七条、第二十条、第二十一条、第二十二条（第六項を除く。）、第二十三条から第二十五条まで、第二十七条（附則第二十四条第一項に係る部分に限る。）、第二十八条（第五項を除く。）、第二十九条から第三十一条まで、第三十三条、第三十四条、第三十六条（附則第二十二条第一項及び第二項、第二十三条第一項、第二十四条第一項、第二十五条、第二十八条第一項及び第二項、第二十九条第一項、第三十条第一項及び第三十一条に係る部分に限る。）、第三十七条、第三十八条、第四十一条（第四項を除く。）、第四十二条、第四十三条、第四十五条（第四号から第六号までに係る部分に限る。）、第四十六条（附則第四十三条及び第四十五条（第四号から第六号までに係る部分に限る。）に係る部分に限る。）、第四十七条、第四十八条及び第七十五条の規定、附則第七十七条中地方税法（昭和二十五年法律第二百二十六号）第三百四十九条の三第三項及び第七百一条の三十四第三項第十七号の改正規定、附則第七十八条第一項から第六項まで及び第七十九条から第八十二条までの規定、附則第八十三条中法人税法（昭和四十年法律第三十四号）第四十五条第一項の改正規定（同項第二号に係る部分に限る。）、附則第八十五条中登録免許税法別表第一第百一号の改正規定及び同表第百四号（八）の改正規定、附則第八十七条の規定、附則第八十八条中電源開発促進税法（昭和四十九年法律第七十九号）第二条第三号イの改正規定（「発電量調整供給」を「電力量調整供給」に改める部分に限る。）並びに附則第九十条から第九十四条まで、第九十五条及び第九十七条の規定 公布の日から起算して二年六月を超えない範囲内において政令で定める日
suppl-4271-47/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1/par-1/item-5
the provisions of Article 2 (excluding the amending provisions set forth in item (iii)) and the provisions of Article 5, and the provisions of Articles 12 through 15, Article 17, Article 20, Article 21, Article 22 (excluding paragraph (6)), Articles 23 through 25, Article 27 (limited to the part pertaining to Article 24, paragraph (1) of the Supplementary Provisions), Article 28 (excluding paragraph (5)), Articles 29 through 31, Article 33, Article 34, Article 36 (limited to the part pertaining to Article 22, paragraphs (1) and (2), Article 23, paragraph (1), Article 24, paragraph (1), Article 25, Article 28, paragraphs (1) and (2), Article 29, paragraph (1), Article 30, paragraph (1) and Article 31 of the Supplementary Provisions), Article 37, Article 38, Article 41 (excluding paragraph (4)), Article 42, Article 43, Article 45 (limited to the part pertaining to items (iv) through (vi)), Article 46 (limited to the part pertaining to Article 43 and Article 45 (limited to the part pertaining to items (iv) through (vi)) of the Supplementary Provisions), Article 47, Article 48 and Article 75 of the Supplementary Provisions, the provisions in Article 77 of the Supplementary Provisions amending Article 349-3, paragraph (3) and Article 701-34, paragraph (3), item (xvii) of the Local Tax Act (Act No. 226 of 1950), the provisions of Article 78, paragraphs (1) through (6) and Articles 79 through 82 of the Supplementary Provisions, the provisions in Article 83 of the Supplementary Provisions amending Article 45, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (limited to the part pertaining to item (ii) of that paragraph), the provisions in Article 85 of the Supplementary Provisions amending No. 101 of Appended Table 1 of the Registration and License Tax Act and the provisions amending No. 104, (viii) of that Table, the provisions of Article 87 of the Supplementary Provisions, the provisions in Article 88 of the Supplementary Provisions amending Article 2, item (iii), (a) of the Act on Tax for Promotion of Power-Resources Development (Act No. 79 of 1974) (limited to the part replacing "power generation balancing supply" with "electric energy balancing supply"), and the provisions of Articles 90 through 94, Article 95 and Article 97 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.
machine translation, not official
### 第八十四条（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-4271-47/art-84 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84
**第一項** 法人が第三号施行日前に前条の規定による改正前の法人税法（以下この項において「旧法人税法」という。）第四十五条第一項に規定する受益者から交付を受けた金銭又は資材をもって第三号施行日前に取得した同項第四号に掲げる事業に必要な施設を構成する旧法人税法第二条第二十二号に規定する固定資産及び当該金銭又は資材をもって第三号施行日以後に取得する附則第四十九条第一項に規定する熱供給事業に必要な施設を構成する前条の規定による改正後の法人税法（次項において「新法人税法」という。）第二条第二十二号に規定する固定資産については、なお従前の例による。
suppl-4271-47/art-84/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84/par-1
With regard to Fixed Assets prescribed in Article 2, item (xxii) of the Former Corporation Tax Act that a corporation acquired before the Item (iii) Effective Date with monies or materials delivered to it before the Item (iii) Effective Date by users prescribed in Article 45, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of the preceding Article (hereinafter referred to as "the Former Corporation Tax Act" in this paragraph) and that constitute facilities necessary for the business listed in item (iv) of that paragraph, and with regard to Fixed Assets prescribed in Article 2, item (xxii) of the Corporation Tax Act as amended by the provisions of the preceding Article (referred to as "the New Corporation Tax Act" in the following paragraph) that the corporation acquires on or after the Item (iii) Effective Date with those monies or materials and that constitute facilities necessary for the heat supply business prescribed in Article 49, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern.
machine translation, not official
**第二項** みなし熱供給事業者が営む指定旧供給区域熱供給を行う事業は新法人税法第四十五条第一項各号に掲げる事業と、熱供給を受ける者は同項に規定する受益者と、それぞれみなして、同条の規定を適用する。
suppl-4271-47/art-84/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84/par-2
The provisions of Article 45 of the New Corporation Tax Act apply by deeming the business of providing designated former supply area heat supply operated by a deemed heat supply business operator to be a business listed in any of the items of paragraph (1) of that Article, and a person receiving a heat supply to be a user prescribed in that paragraph, respectively.
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## Cites
- suppl-4271-47/art-1/par-1/item-3: 附則第八十四条 → 法人税法 附則第八十四条 (Supplementary Provisions, Article 84), suppl-4271-47/art-84 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84
- suppl-4271-47/art-1/par-1/item-3: 第五号 → 法人税法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4271-47/art-1/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1/par-1/item-5
- suppl-4271-47/art-1/par-1/item-5: 第三号 → 法人税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4271-47/art-1/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1/par-1/item-3
- suppl-4271-47/art-1/par-1/item-5: 第四号から第六号まで → 法人税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4271-47/art-1/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1/par-1/item-4
- suppl-4271-47/art-84/par-1: 次項 → 法人税法 附則第八十四条第二項 (Supplementary Provisions, Article 84, paragraph (2)), suppl-4271-47/art-84/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84/par-2
- suppl-4271-47/art-84/par-1: この項 → 法人税法 附則第八十四条第一項 (Supplementary Provisions, Article 84, paragraph (1)), suppl-4271-47/art-84/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84/par-1
## Cited by
3 provisions cite this one. No official source publishes this direction.
- 法人税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1/par-1/item-3
- 法人税法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-1/par-1/item-5
- 法人税法 附則第八十四条第一項（法人税法の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-47/art-84/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-47/art-84/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-20261008T111236-125, 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