# 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-4271-63/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-4271-63/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-63/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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:
<sup>machine translation, not official</sup>

  **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。）
  <sup>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</sup>
  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");
  <sup>machine translation, not official</sup>

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## 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

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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
- 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