# 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-5031-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5031-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5031-11 - 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 令和三年三月三一日法律第一一号 suppl-5031-11 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5031-11/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-1 **第一項** この法律は、令和三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-5031-11/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-1/par-1 This Act comes into effect on April 1, 2021; 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 **一から六まで** 略 suppl-5031-11/art-1/par-1/item-1-to-6 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-1/par-1/item-1-to-6 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-1/par-1/item-1-to-6 Omitted machine translation, not official **七** 次に掲げる規定　令和四年四月一日 suppl-5031-11/art-1/par-1/item-7 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-1/par-1/item-7 the following provisions: April 1, 2022; machine translation, not official **イ** 第二条中法人税法第四十五条第一項第一号の改正規定 suppl-5031-11/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-1/par-1/item-7/sub-1 the provisions of Article 2 amending Article 45, paragraph (1), item (i) of the Corporation Tax Act; machine translation, not official **八** 略 suppl-5031-11/art-1/par-1/item-8 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-1/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-1/par-1/item-8 Omitted machine translation, not official **九** 次に掲げる規定　医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律等の一部を改正する法律（令和元年法律第六十三号）附則第一条第二号に掲げる規定の施行の日 suppl-5031-11/art-1/par-1/item-9 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-1/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-1/par-1/item-9 the following provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, etc. (Act No. 63 of 2019) come into effect; machine translation, not official **イ** 略 suppl-5031-11/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-1/par-1/item-9/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法第五十五条第四項の改正規定 suppl-5031-11/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-1/par-1/item-9/sub-2 the provisions of Article 2 amending Article 55, paragraph (4) of the Corporation Tax Act; machine translation, not official ### 第十条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-5031-11/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-10 **第一項** 第二条の規定による改正後の法人税法（以下「新法人税法」という。）第三十七条第四項の規定は、法人（人格のない社団等を含む。以下この項において同じ。）が施行日以後に支出する同条第四項に規定する寄附金の額について適用し、法人が施行日前に支出した第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第三十七条第四項に規定する寄附金の額については、なお従前の例による。 suppl-5031-11/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-10/par-1 The provisions of Article 37, paragraph (4) of the Corporation Tax Act as amended by Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to the amount of contributions or donations prescribed in paragraph (4) of that Article that a corporation (including an association or foundation without juridical personality; hereinafter the same applies in this paragraph) pays on or after the Effective Date, and with regard to the amount of contributions or donations prescribed in Article 37, paragraph (4) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") that a corporation paid before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第三十七条第五項ただし書の規定は、同条第四項に規定する公益法人等が施行日以後に支出する金額について適用する。 suppl-5031-11/art-10/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-10/par-2 The provisions of the proviso to Article 37, paragraph (5) of the New Corporation Tax Act apply to amounts paid on or after the Effective Date by a public interest corporation, etc. prescribed in paragraph (4) of that Article. machine translation, not official ### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5031-11/art-131 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-131 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-131 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びに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及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行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-5031-11/art-131/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-131/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百三十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5031-11/art-132 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-132 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-132 **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は、政令で定める。 suppl-5031-11/art-132/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-132/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-132/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5031-11/art-10/par-1: 第三十七条第四項 → 法人税法 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/en/corporation-tax-act/art-37/par-4 · https://japanlaw.org/l/340AC0000000034/art-37/par-4 - suppl-5031-11/art-10/par-1: この項 → 法人税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-5031-11/art-10/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-10/par-1 - suppl-5031-11/art-10/par-2: 新法人税法第三十七条第五項 → 法人税法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/en/corporation-tax-act/art-37/par-6 · https://japanlaw.org/l/340AC0000000034/art-37/par-6 - suppl-5031-11/art-10/par-2: 同条第四項 → 法人税法 第三十七条第四項 (Article 37, paragraph (4)), art-37/par-4 — https://japanlaw.org/en/corporation-tax-act/art-37/par-4 · https://japanlaw.org/l/340AC0000000034/art-37/par-4 - suppl-5031-11/art-131/par-1: 附則第一条 → 法人税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5031-11/art-1 — https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-1 - suppl-5031-11/art-131/par-1: この条 → 法人税法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-5031-11/art-131 — https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-131 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-131 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十条第一項（法人税法の一部改正に伴う経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-10/par-1 - 法人税法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5031-11/art-131/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-20261008T111236-141, 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