# 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-5031-11/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-5031-11/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5031-11/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-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</sup>

**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。
<sup>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</sup>
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:
<sup>machine translation, not official</sup>

  **一から六まで**  略
  <sup>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</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　令和四年四月一日
  <sup>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</sup>
  the following provisions: April 1, 2022;
  <sup>machine translation, not official</sup>

    **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
    <sup>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</sup>
    the provisions of Article 2 amending Article 45, paragraph (1), item (i) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

  **八**  略
  <sup>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</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>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</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
    <sup>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</sup>
    the provisions of Article 2 amending Article 55, paragraph (4) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 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

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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-20261008T111236-141, 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