# 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-4281-39` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4281-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4281-39 - 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 平成二八年五月一八日法律第三九号 suppl-4281-39 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-39 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4281-39/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-39/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39/art-1 **第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日から施行する。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-4281-39/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-39/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; 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** 第一条並びに次条から附則第四条まで、附則第九条及び附則第十八条の規定　公布の日 suppl-4281-39/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-39/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39/art-1/par-1/item-1 the provisions of Article 1 and of the following Article through Article 4, Article 9, and Article 18 of the Supplementary Provisions: the date of promulgation. machine translation, not official ### 第十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4281-39/art-17 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-39/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39/art-17 **第一項** この法律（附則第一条第一号に掲げる規定にあっては、当該規定）の施行の日前にした行為及び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における同日以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-4281-39/art-17/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-39/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39/art-17/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the date on which this Act (or, for the provisions set forth in Article 1, item (i) of the Supplementary Provisions, those provisions) comes into effect and to conduct engaged in on or after that date in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions. machine translation, not official ### 第十八条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4281-39/art-18 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-39/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39/art-18 **第一項** この附則に規定するもののほか、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-4281-39/art-18/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4281-39/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39/art-18/par-1 Beyond what is provided for in these 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-4281-39/art-1/par-1/item-1: 附則第十八条 → 法人税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4281-39/art-18 — https://japanlaw.org/en/corporation-tax-act/suppl-4281-39/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39/art-18 - suppl-4281-39/art-17/par-1: 附則第一条第一号 → 法人税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4281-39/art-1/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4281-39/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39/art-1/par-1/item-1 ## Cited by 2 provisions cite 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-4281-39/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39/art-1/par-1/item-1 - 法人税法 附則第十七条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4281-39/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-39/art-17/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-20261008T111236-127, 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