# 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-4271-9/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-4271-9/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-9/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-4271-9/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1</sup>

**第一項**  この法律は、平成二十七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-4271-9/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1</sup>
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-4271-9/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十七年十月一日
  <sup>suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-3</sup>
  the following provisions: October 1, 2015;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第八十四条の改正規定及び同法別表第二の改正規定
    <sup>suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-3/sub-1</sup>
    the provisions in Article 2 amending Article 84 of the Corporation Tax Act and the provisions amending Appended Table 2 of that Act;
    <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成二十八年一月一日
  <sup>suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-4</sup>
  the following provisions: January 1, 2016;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第六十七条第三項第五号の改正規定及び同法第八十一条の十三第二項第四号の改正規定並びに附則第二十八条及び第三十一条の規定
    <sup>suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-4/sub-2</sup>
    the provisions in Article 2 amending Article 67, paragraph (3), item (v) of the Corporation Tax Act and the provisions amending Article 81-13, paragraph (2), item (iv) of that Act, and the provisions of Articles 28 and 31 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十八年四月一日
  <sup>suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-5</sup>
  the following provisions: April 1, 2016;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法の目次の改正規定、同法第十条の三第四項の改正規定、同法第二十三条の二の改正規定、同法第三十九条の二の改正規定、同法第六十九条第四項第七号の改正規定、同法第百四十二条の五第二項の改正規定、同法第三編第二章第一節第三款中第百四十二条の九を第百四十二条の十とし、同節第二款中第百四十二条の八の次に一条を加える改正規定、同法第百四十四条の二第四項第六号の改正規定、同法第百四十四条の三第二項の改正規定、同法第百四十四条の十三第十項の改正規定、同法第百四十九条の改正規定及び同法第百五十条の改正規定並びに附則第二十二条、第二十四条、第三十二条及び第三十三条の規定
    <sup>suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-5/sub-2</sup>
    the provisions of Article 2 amending the table of contents of the Corporation Tax Act, the provisions amending Article 10-3, paragraph (4) of that Act, the provisions amending Article 23-2 of that Act, the provisions amending Article 39-2 of that Act, the provisions amending Article 69, paragraph (4), item (vii) of that Act, the provisions amending Article 142-5, paragraph (2) of that Act, the provisions renumbering Article 142-9 as Article 142-10 in Part III, Chapter II, Section 1, Subsection 3 of that Act and adding one Article after Article 142-8 in Subsection 2 of that Section, the provisions amending Article 144-2, paragraph (4), item (vi) of that Act, the provisions amending Article 144-3, paragraph (2) of that Act, the provisions amending Article 144-13, paragraph (10) of that Act, the provisions amending Article 149 of that Act and the provisions amending Article 150 of that Act, and the provisions of Articles 22, 24, 32 and 33 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **六から八まで**  略
  <sup>suppl-4271-9/art-1/par-1/item-6-to-8 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-6-to-8 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-6-to-8</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **八の二**  次に掲げる規定　平成三十年四月一日
  <sup>suppl-4271-9/art-1/par-1/item-8-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-8-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-8-2</sup>
  the following provisions: April 1, 2018;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第五十七条第一項の改正規定（同項ただし書に係る部分を除く。）、同条第二項の改正規定、同条第三項の改正規定、同条第四項の改正規定、同条第六項の改正規定、同条第七項の改正規定、同条第八項の改正規定、同法第五十八条第一項の改正規定（同項ただし書に係る部分を除く。）、同条第二項の改正規定、同法第八十一条の九第一項の改正規定（同項第一号ロに係る部分を除く。）並びに同条第二項、第三項及び第五項の改正規定並びに附則第二十七条第一項、第三十条第一項及び第百二十条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定（「九年」を「十年」に改める部分に限る。）に限る。）の規定
    <sup>suppl-4271-9/art-1/par-1/item-8-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-8-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-8-2/sub-1</sup>
    the provisions of Article 2 amending Article 57, paragraph (1) of the Corporation Tax Act (excluding the part concerning the proviso to that paragraph), the provisions amending paragraph (2) of that Article, the provisions amending paragraph (3) of that Article, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (6) of that Article, the provisions amending paragraph (7) of that Article, the provisions amending paragraph (8) of that Article, the provisions amending Article 58, paragraph (1) of that Act (excluding the part concerning the proviso to that paragraph), the provisions amending paragraph (2) of that Article, the provisions amending Article 81-9, paragraph (1) of that Act (excluding the part concerning item (i), (b) of that paragraph) and the provisions amending paragraphs (2), (3) and (5) of that Article, and the provisions of Article 27, paragraph (1), Article 30, paragraph (1) and Article 120 (limited to the part concerning the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001) (limited to the part replacing "nine years" with "10 years")) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **九**  略
  <sup>suppl-4271-9/art-1/par-1/item-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-9</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　不当景品類及び不当表示防止法の一部を改正する法律（平成二十六年法律第百十八号）の施行の日
  <sup>suppl-4271-9/art-1/par-1/item-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-10</sup>
  the following provisions: the date on which the Act Partially Amending the Act against Unjustifiable Premiums and Misleading Representations (Act No. 118 of 2014) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4271-9/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-10/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第五十五条第四項の改正規定及び附則第二十六条の規定
    <sup>suppl-4271-9/art-1/par-1/item-10/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-1/par-1/item-10/sub-2</sup>
    the provisions of Article 2 amending Article 55, paragraph (4) of the Corporation Tax Act and the provisions of Article 26 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4271-9/art-1/par-1/item-4/sub-2: 附則第二十八条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4271-9/art-28 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-28
- suppl-4271-9/art-1/par-1/item-4/sub-2: 第三十一条 → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4271-9/art-31 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-31
- suppl-4271-9/art-1/par-1/item-5/sub-2: 第二十四条 → 法人税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4271-9/art-24 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-24
- suppl-4271-9/art-1/par-1/item-5/sub-2: 第三十二条 → 法人税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4271-9/art-32 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-32 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-32
- suppl-4271-9/art-1/par-1/item-5/sub-2: 附則第二十二条 → 法人税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4271-9/art-22 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-22 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-22
- suppl-4271-9/art-1/par-1/item-5/sub-2: 第三十三条 → 法人税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4271-9/art-33 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-33
- suppl-4271-9/art-1/par-1/item-8-2/sub-1: 第三十条第一項 → 法人税法 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-4271-9/art-30/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-30/par-1
- suppl-4271-9/art-1/par-1/item-8-2/sub-1: 附則第二十七条第一項 → 法人税法 附則第二十七条第一項 (Supplementary Provisions, Article 27, paragraph (1)), suppl-4271-9/art-27/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-27/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-27/par-1
- suppl-4271-9/art-1/par-1/item-10/sub-2: 附則第二十六条 → 法人税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4271-9/art-26 — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-26

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 法人税法 附則第二十六条第一項（不正行為等に係る費用等の損金不算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-26/par-1
- 法人税法 附則第百三十条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4271-9/art-130/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-9/art-130/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-20261008T111236-123, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-124, 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