# 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-4271-63` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4271-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-63 - 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 平成二七年九月四日法律第六三号 suppl-4271-63 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-63 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4271-63/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-1 **第一項** この法律は、平成二十八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-4271-63/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-1/par-1 This Act comes into effect on April 1, 2016; 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** 附則第二十八条、第二十九条第一項及び第三項、第三十条から第四十条まで、第四十七条（都道府県農業会議及び全国農業会議所の役員に係る部分に限る。）、第五十条、第百九条並びに第百十五条の規定　公布の日（以下「公布日」という。） suppl-4271-63/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-1/par-1/item-1 the provisions of Article 28, Article 29, paragraphs (1) and (3), Articles 30 through 40, Article 47 (limited to the part concerning the officers of prefectural agricultural councils and the National Chamber of Agriculture), Article 50, Article 109 and Article 115 of the Supplementary Provisions: the Date of Promulgation (hereinafter referred to as the "Date of Promulgation"); machine translation, not official ### 第六十九条（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-4271-63/art-69 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-69 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-69 **第一項** 存続中央会は、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-4271-63/art-69/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-69/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-69/par-1 A continuing central union is deemed to be a corporation 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** 存続中央会は、地方税法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-4271-63/art-69/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-69/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-69/par-2 A continuing central union is deemed to be a public interest corporation, etc. referred to 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. machine translation, not official ### 第百十四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4271-63/art-114 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-114 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-114 **第一項** この法律の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有す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-4271-63/art-114/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-114/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-114/par-1 With regard to 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 these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百十五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4271-63/art-115 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-115 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-115 **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-4271-63/art-115/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-115/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-115/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-4271-63/art-1/par-1/item-1: 第百十五条 → 法人税法 附則第百十五条 (Supplementary Provisions, Article 115), suppl-4271-63/art-115 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-63/art-115 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/art-115 - suppl-4271-63/art-69/par-2: 地方税法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-4271-63/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-63/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-20261008T111236-125, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-126, 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