# 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-4291-4/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-4291-4/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4291-4/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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4291-4/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1 **第一項** この法律は、平成二十九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-4291-4/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1 This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一及び二** 略 suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-1-to-2 Omitted machine translation, not official **三** 次に掲げる規定　平成二十九年十月一日 suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3 the following provisions: October 1, 2017; machine translation, not official **イ** 略 suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法第二条第十二号の六を同条第十二号の五の二とし、同条第十二号の六の二を同条第十二号の五の三とし、同条第十二号の六の三を同条第十二号の六とし、同号の次に一号を加える改正規定、同条第十二号の六の四を同条第十二号の六の三とし、同号の次に一号を加える改正規定、同条第十二号の八の改正規定、同条第十二号の九イの改正規定、同条第十二号の十一ロの改正規定、同号ハの改正規定、同条第十二号の十四の改正規定、同条第十二号の十八を同条第十二号の十九とする改正規定、同条第十二号の十七の改正規定、同号を同条第十二号の十八とする改正規定、同条第十二号の十六の改正規定、同号を同条第十二号の十七とし、同号の前に一号を加える改正規定、同法第三十四条第一項の改正規定（「及び第五十四条の二第一項（新株予約権を対価とする費用の帰属事業年度の特例等）に規定する新株予約権によるもの並びにこれら以外のもので」を「で業績連動給与に該当しないもの、」に、「並びに第三項」を「及び第三項」に改める部分に限る。）、同法第四十三条第十一項及び第四十八条第十一項の改正規定、同法第五十四条の改正規定、同法第五十四条の二の改正規定、同法第五十七条第三項及び第四項の改正規定、同法第五十七条の二第二項の改正規定、同法第六十一条の二第二項の改正規定、同条第六項の改正規定、同条第九項の改正規定、同条第八項の改正規定、同法第六十一条の十一第一項の改正規定、同法第六十一条の十二第一項の改正規定、同法第六十二条の七第一項の改正規定、同法第六十二条の九第一項の改正規定、同法第七十一条に一項を加える改正規定、同法第八十一条の十第二項の改正規定、同法第八十一条の十九に一項を加える改正規定、同法第百三十二条の二の改正規定並びに同法第百四十四条の三に一項を加える改正規定並びに附則第十一条第二項、第十四条第二項、第十五条、第二十条、第二十四条、第二十七条及び第百七条の規定 suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-3/sub-2 the provisions of Article 2 renumbering Article 2, item (xii)-6 of the Corporation Tax Act as item (xii)-5-2 of that Article, renumbering item (xii)-6-2 of that Article as item (xii)-5-3 of that Article, renumbering item (xii)-6-3 of that Article as item (xii)-6 of that Article and adding one item after that item, the provisions renumbering item (xii)-6-4 of that Article as item (xii)-6-3 of that Article and adding one item after that item, the provisions amending item (xii)-8 of that Article, the provisions amending item (xii)-9, (a) of that Article, the provisions amending item (xii)-11, (b) of that Article, the provisions amending (c) of that item, the provisions amending item (xii)-14 of that Article, the provisions renumbering item (xii)-18 of that Article as item (xii)-19 of that Article, the provisions amending item (xii)-17 of that Article, the provisions renumbering that item as item (xii)-18 of that Article, the provisions amending item (xii)-16 of that Article, the provisions renumbering that item as item (xii)-17 of that Article and adding one item before that item, the provisions amending Article 34, paragraph (1) of that Act (limited to the part replacing "and any remuneration based on share options as prescribed in Article 54-2, paragraph (1) (Special Provisions on the Business Year for Vesting Expenses in Exchange for Share Options), and any other remuneration" with "that does not fall under the category of performance-linked remuneration, and any remuneration", and replacing "並びに" (and, joining the larger groups) before paragraph (3) with "及び" (and, joining a smaller group)), the provisions amending Article 43, paragraph (11) and Article 48, paragraph (11) of that Act, the provisions amending Article 54 of that Act, the provisions amending Article 54-2 of that Act, the provisions amending Article 57, paragraphs (3) and (4) of that Act, the provisions amending Article 57-2, paragraph (2) of that Act, the provisions amending Article 61-2, paragraph (2) of that Act, the provisions amending paragraph (6) of that Article, the provisions amending paragraph (9) of that Article, the provisions amending paragraph (8) of that Article, the provisions amending Article 61-11, paragraph (1) of that Act, the provisions amending Article 61-12, paragraph (1) of that Act, the provisions amending Article 62-7, paragraph (1) of that Act, the provisions amending Article 62-9, paragraph (1) of that Act, the provisions adding one paragraph to Article 71 of that Act, the provisions amending Article 81-10, paragraph (2) of that Act, the provisions adding one paragraph to Article 81-19 of that Act, the provisions amending Article 132-2 of that Act and the provisions adding one paragraph to Article 144-3 of that Act, and the provisions of Article 11, paragraph (2), Article 14, paragraph (2), Article 15, Article 20, Article 24, Article 27 and Article 107 of the Supplementary Provisions; machine translation, not official **四** 次に掲げる規定　平成三十年一月一日 suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-4 the following provisions: January 1, 2018; machine translation, not official **イ** 略 suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-4/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法第三十九条第一項の改正規定 suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-1/par-1/item-4/sub-2 the provisions of Article 2 amending Article 39, paragraph (1) of the Corporation Tax Act; machine translation, not official --- ## Cites - suppl-4291-4/art-1/par-1/item-3/sub-2: 第十四条第二項 → 法人税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4291-4/art-14/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-14/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-14/par-2 - suppl-4291-4/art-1/par-1/item-3/sub-2: 第二十七条 → 法人税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4291-4/art-27 — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-27 - suppl-4291-4/art-1/par-1/item-3/sub-2: 附則第十一条第二項 → 法人税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4291-4/art-11/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-11/par-2 - suppl-4291-4/art-1/par-1/item-3/sub-2: 第十五条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4291-4/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15 - suppl-4291-4/art-1/par-1/item-3/sub-2: 第二十四条 → 法人税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4291-4/art-24 — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-24 - suppl-4291-4/art-1/par-1/item-3/sub-2: 第二十条 → 法人税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4291-4/art-20 — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-20 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-20 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十一条第一項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-11/par-1 - 法人税法 附則第十一条第二項（法人税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-11/par-2 - 法人税法 附則第十五条第一項（譲渡制限付株式を対価とする費用の帰属事業年度の特例等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-15/par-1 - 法人税法 附則第百四十条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-140/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-20261008T111236-128, 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