# 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-5041-4/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-5041-4/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5041-4/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5041-4/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1</sup>

**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。
<sup>suppl-5041-4/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  次に掲げる規定　令和四年十二月三十一日
  <sup>suppl-5041-4/art-1/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-2</sup>
  the following provisions: December 31, 2022;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第三十八条第一項の改正規定
    <sup>suppl-5041-4/art-1/par-1/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-2/sub-1</sup>
    the provisions of Article 2 amending Article 38, paragraph (1) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和五年一月一日
  <sup>suppl-5041-4/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2023;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5041-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二十六条第一項第二号の改正規定、同条第五項の改正規定、同法第五十五条の改正規定、同法第七十二条第三項の改正規定（「同条第十九項」を「同条第二十項及び第二十一項第三号」に、「同条第二十三項」を「同条第二十五項」に、「同条第二十四項」を「同条第二十六項」に改める部分を除く。）、同法第百四十二条の二の改正規定及び同法第百四十四条の四第七項の改正規定並びに附則第十一条及び第十四条の規定
    <sup>suppl-5041-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-3/sub-2</sup>
    the provisions of Article 2 amending Article 26, paragraph (1), item (ii) of the Corporation Tax Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 55 of that Act, the provisions amending Article 72, paragraph (3) of that Act (excluding the part replacing "paragraph (19) of that Article" with "paragraph (20) and paragraph (21), item (iii) of that Article", "paragraph (23) of that Article" with "paragraph (25) of that Article" and "paragraph (24) of that Article" with "paragraph (26) of that Article"), the provisions amending Article 142-2 of that Act and the provisions amending Article 144-4, paragraph (7) of that Act, and the provisions of Articles 11 and 14 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四から六まで**  略
  <sup>suppl-5041-4/art-1/par-1/item-4-to-6 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-4-to-6 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-4-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  第二条中法人税法別表第三に次のように加える改正規定　労働者協同組合法（令和二年法律第七十八号）の施行の日
  <sup>suppl-5041-4/art-1/par-1/item-7 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-1/par-1/item-7</sup>
  the provisions of Article 2 adding the following to Appended Table 3 of the Corporation Tax Act: the date on which the Workers' Cooperatives Act (Act No. 78 of 2020) comes into effect.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-5041-4/art-1/par-1/item-3/sub-2: 附則第十一条 → 法人税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5041-4/art-11 — https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-11
- suppl-5041-4/art-1/par-1/item-3/sub-2: 第十四条 → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5041-4/art-14 — https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-14

## Cited by

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

- 法人税法 附則第九十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-98/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-98/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
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-142, translated 2026-10-08
- This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08