# 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-5021-40` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5021-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-40 - 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 令和二年六月五日法律第四〇号 suppl-5021-40 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-40 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5021-40/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-40/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40/art-1 **第一項** この法律は、令和四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-5021-40/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-40/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40/art-1/par-1 This Act comes into effect on April 1, 2022; 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** 第一条中国民年金法第八十七条第三項の改正規定、第四条中厚生年金保険法第百条の三の改正規定、同法第百条の十第一項の改正規定（同項第十号の改正規定を除く。）及び同法附則第二十三条の二第一項の改正規定、第六条の規定、第十一条の規定（第五号に掲げる改正規定を除く。）、第十二条の規定（第六号に掲げる改正規定を除く。）、第十三条の規定（同号に掲げる改正規定を除く。）、第二十条中確定給付企業年金法第三十六条第二項第一号の改正規定、第二十一条中確定拠出年金法第四十八条の三、第七十三条及び第八十九条第一項第三号の改正規定、第二十四条中公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律附則第三十八条第三項の表改正後確定拠出年金法第四十八条の二の項及び第四十条第八項の改正規定、第二十九条中健康保険法附則第五条の四、第五条の六及び第五条の七の改正規定、次条第二項から第五項まで及び附則第十二条の規定、附則第四十二条中国民年金法等の一部を改正する法律（昭和六十年法律第三十四号。次号及び附則第四十二条から第四十五条までにおいて「昭和六十年国民年金等改正法」という。）附則第二十条及び第六十四条の改正規定、附則第五十五条中被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号。以下「平成二十四年一元化法」という。）附則第二十三条第三項、第三十六条第六項、第六十条第六項及び第八十五条の改正規定、附則第五十六条の規定、附則第九十五条中行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）別表第二の百七の項の改正規定並びに附則第九十七条の規定　公布の日 suppl-5021-40/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-40/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40/art-1/par-1/item-1 The provisions of Article 1 amending Article 87, paragraph (3) of the National Pension Act; the provisions of Article 4 amending Article 100-3 of the Employees' Pension Insurance Act, the provisions amending Article 100-10, paragraph (1) of that Act (excluding the provisions amending item (x) of that paragraph), and the provisions amending Article 23-2, paragraph (1) of the Supplementary Provisions of that Act; the provisions of Article 6; the provisions of Article 11 (excluding the amending provisions listed in item (v)); the provisions of Article 12 (excluding the amending provisions listed in item (vi)); the provisions of Article 13 (excluding the amending provisions listed in that item); the provisions of Article 20 amending Article 36, paragraph (2), item (i) of the Defined-Benefit Corporate Pension Act; the provisions of Article 21 amending Article 48-3, Article 73 and Article 89, paragraph (1), item (iii) of the Defined Contribution Pension Act; the provisions of Article 24 amending the row for Article 48-2 of the Defined Contribution Pension Act as amended in the table in Article 38, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Ensure the Soundness and Reliability of the Public Pension System, and Article 40, paragraph (8); the provisions of Article 29 amending Article 5-4, Article 5-6 and Article 5-7 of the Supplementary Provisions of the Health Insurance Act; the provisions of paragraphs (2) through (5) of the following Article and Article 12 of the Supplementary Provisions; the provisions of Article 42 of the Supplementary Provisions amending Article 20 and Article 64 of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985; referred to as the "1985 National Pension Act Amendment Act" in the following item and Article 42 through Article 45 of the Supplementary Provisions); the provisions of Article 55 of the Supplementary Provisions amending Article 23, paragraph (3), Article 36, paragraph (6), Article 60, paragraph (6) and Article 85 of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012; hereinafter referred to as the "2012 Pension Unification Act"); the provisions of Article 56 of the Supplementary Provisions; the provisions of Article 95 of the Supplementary Provisions amending row 107 of Appended Table 2 of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); and the provisions of Article 97 of the Supplementary Provisions: The date of promulgation machine translation, not official **二から六まで** 略 suppl-5021-40/art-1/par-1/item-2-to-6 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-40/art-1/par-1/item-2-to-6 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40/art-1/par-1/item-2-to-6 Omitted machine translation, not official **七** 第二十条の規定（第一号に掲げる改正規定を除く。）、第二十二条の規定、第二十四条中公的年金制度の健全性及び信頼性の確保のための厚生年金保険法等の一部を改正する法律附則第五条第三項の表の改正規定（同表改正後厚生年金保険法第百条の十第一項第十号の項の改正規定を除く。）、同法附則第三十八条第二項の表の改正規定、同条第三項の表の改正規定（同表改正後厚生年金保険法第百条の十第一項第十号の項及び改正後確定拠出年金法第四十八条の二の項の改正規定を除く。）、同法附則第四十条第二項及び第四十一条第二号の改正規定、同法附則第四十九条の次に一条を加える改正規定並びに同法附則第五十一条、第五十二条、第五十七条から第五十九条まで、第七十一条第二項及び第九十三条の改正規定、第二十六条中独立行政法人農業者年金基金法第十一条、第十三条及び第四十五条第一項の改正規定、同法附則第二条第一項の改正規定（「当分の間」の下に「、第二十八条第一項の規定にかかわらず」を加える部分を除く。）、同条の次に一条を加える改正規定、同法附則第三条第一項の改正規定（「当分の間」の下に「、第三十一条第一項の規定にかかわらず」を加える部分及び「第三十一条第一項ただし書」を「同項ただし書」に改める部分を除く。）並びに同条第二項の改正規定、附則第二十六条、第二十九条から第三十三条まで及び第八十九条から第九十一条までの規定並びに附則第九十二条中住民基本台帳法（昭和四十二年法律第八十一号）別表第一の七十七の四の項の改正規定　令和四年五月一日 suppl-5021-40/art-1/par-1/item-7 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-40/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40/art-1/par-1/item-7 The provisions of Article 20 (excluding the amending provisions listed in item (i)); the provisions of Article 22; the provisions of Article 24 amending the table in Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Ensure the Soundness and Reliability of the Public Pension System (excluding the provisions amending the row for Article 100-10, paragraph (1), item (x) of the Employees' Pension Insurance Act as amended in that table), the provisions amending the table in Article 38, paragraph (2) of the Supplementary Provisions of that Act, the provisions amending the table in paragraph (3) of that Article (excluding the provisions amending the row for Article 100-10, paragraph (1), item (x) of the Employees' Pension Insurance Act as amended, and the row for Article 48-2 of the Defined Contribution Pension Act as amended, in that table), the provisions amending Article 40, paragraph (2) and Article 41, item (ii) of the Supplementary Provisions of that Act, the provisions adding one Article after Article 49 of the Supplementary Provisions of that Act, and the provisions amending Article 51, Article 52, Article 57 through Article 59, Article 71, paragraph (2) and Article 93 of the Supplementary Provisions of that Act; the provisions of Article 26 amending Article 11, Article 13 and Article 45, paragraph (1) of the Act on the Farmers Pension Fund, Independent Administrative Agency, the provisions amending Article 2, paragraph (1) of the Supplementary Provisions of that Act (excluding the part adding ", notwithstanding the provisions of Article 28, paragraph (1)" after "for the time being"), the provisions adding one Article after that Article, the provisions amending Article 3, paragraph (1) of the Supplementary Provisions of that Act (excluding the part adding ", notwithstanding the provisions of Article 31, paragraph (1)" after "for the time being", and the part replacing "the proviso to Article 31, paragraph (1)" with "the proviso to that paragraph"), and the provisions amending paragraph (2) of that Article; the provisions of Article 26, Article 29 through Article 33 and Article 89 through Article 91 of the Supplementary Provisions; and the provisions of Article 92 of the Supplementary Provisions amending row 77-4 of Appended Table 1 of the Residential Basic Book Act (Act No. 81 of 1967): May 1, 2022 machine translation, not official ### 第九十七条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5021-40/art-97 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-40/art-97 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40/art-97 **第一項** この附則に定めるもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-5021-40/art-97/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-40/art-97/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40/art-97/par-1 Beyond what is provided for in these Supplementary Provisions, 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-5021-40/art-1/par-1/item-1: 附則第九十七条 → 法人税法 附則第九十七条 (Supplementary Provisions, Article 97), suppl-5021-40/art-97 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-40/art-97 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40/art-97 - suppl-5021-40/art-1/par-1/item-7: 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-5021-40/art-1/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-40/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40/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-5021-40/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40/art-1/par-1/item-1 - 法人税法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-40/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-40/art-1/par-1/item-7 --- ## 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-20261008T111236-140, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-141, 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