# 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-5051-3/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-5051-3/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5051-3/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-5051-3/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1</sup>

**第一項**  この法律は、令和五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-5051-3/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1</sup>
This Act comes into effect on April 1, 2023; 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>

  **一から三まで**  略
  <sup>suppl-5051-3/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　令和六年四月一日
  <sup>suppl-5051-3/art-1/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-4</sup>
  the following provisions: April 1, 2024;
  <sup>machine translation, not official</sup>

    **イ**  第二条の規定（同条中法人税法の目次の改正規定（「公益法人等」を「公共法人等」に改める部分に限る。）、同法第十三条の改正規定、同法第十四条第一項第四号の改正規定、同法第六十一条の改正規定、同法第六十一条の六の改正規定、同法第二編第一章第一節第十款の款名の改正規定、同法第六十四条の四第一項の改正規定、同法第六十四条の十第六項第四号の改正規定、同法第七十一条第一項の改正規定、同法第七十四条の改正規定、同法第七十五条の二第十一項第一号の改正規定、同法第百二十二条第二項の改正規定、同法第百二十八条の改正規定、同法第百四十六条第二項の表の改正規定、同法第百五十条の改正規定及び同法別表第一に次のように加える改正規定を除く。）並びに附則第十一条、第十四条、第十四条の二及び第十六条の規定
    <sup>suppl-5051-3/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-4/sub-1</sup>
    the provisions of Article 2 (excluding the provisions amending the table of contents of the Corporation Tax Act in that Article (limited to the part replacing "public interest corporation, etc." with "public service corporation, etc."), the provisions amending Article 13 of that Act, the provisions amending Article 14, paragraph (1), item (iv) of that Act, the provisions amending Article 61 of that Act, the provisions amending Article 61-6 of that Act, the provisions amending the title of Part II, Chapter I, Section 1, Subsection 10 of that Act, the provisions amending Article 64-4, paragraph (1) of that Act, the provisions amending Article 64-10, paragraph (6), item (iv) of that Act, the provisions amending Article 71, paragraph (1) of that Act, the provisions amending Article 74 of that Act, the provisions amending Article 75-2, paragraph (11), item (i) of that Act, the provisions amending Article 122, paragraph (2) of that Act, the provisions amending Article 128 of that Act, the provisions amending the table in Article 146, paragraph (2) of that Act, the provisions amending Article 150 of that Act, and the provisions adding the following to Appended Table 1 of that Act) and the provisions of Articles 11, 14, 14-2 and 16 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  略
  <sup>suppl-5051-3/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　令和八年一月一日
  <sup>suppl-5051-3/art-1/par-1/item-6 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-6</sup>
  the following provisions: January 1, 2026;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5051-3/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第百二十八条の改正規定及び同法第百四十六条第二項の表の改正規定（同表第百二十二条第二項第四号の項に係る部分を除く。）並びに附則第十五条の規定
    <sup>suppl-5051-3/art-1/par-1/item-6/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-6/sub-2</sup>
    the provisions amending Article 128 of the Corporation Tax Act in Article 2 and the provisions amending the table in Article 146, paragraph (2) of that Act (excluding the part concerning the row for Article 122, paragraph (2), item (iv) of that table), and the provisions of Article 15 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **七から八の二まで**  略
  <sup>suppl-5051-3/art-1/par-1/item-7-to-8-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-7-to-8-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-7-to-8-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　安定的かつ効率的な資金決済制度の構築を図るための資金決済に関する法律等の一部を改正する法律（令和四年法律第六十一号）の施行の日
  <sup>suppl-5051-3/art-1/par-1/item-9 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-9</sup>
  the following provisions: the date on which the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5051-3/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/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六十一条第一項の改正規定
    <sup>suppl-5051-3/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-9/sub-2</sup>
    the provisions amending Article 61, paragraph (1) of the Corporation Tax Act in Article 2;
    <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　土地改良法の一部を改正する法律（令和四年法律第九号）附則第一条ただし書に規定する規定の施行の日
  <sup>suppl-5051-3/art-1/par-1/item-10 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-10</sup>
  the following provisions: the date on which the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Land Improvement Act (Act No. 9 of 2022) come into effect;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法の目次の改正規定（「公益法人等」を「公共法人等」に改める部分に限る。）、同法第十三条の改正規定、同法第十四条第一項第四号の改正規定、同法第二編第一章第一節第十款の款名の改正規定、同法第六十四条の四第一項の改正規定、同法第六十四条の十第六項第四号の改正規定、同法第七十一条第一項の改正規定、同法第百二十二条第二項の改正規定、同法第百四十六条第二項の表第百二十二条第二項第四号の項の改正規定及び同法第百五十条の改正規定
    <sup>suppl-5051-3/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-1/par-1/item-10/sub-1</sup>
    the provisions amending the table of contents of the Corporation Tax Act in Article 2 (limited to the part replacing "public interest corporation, etc." with "public service corporation, etc."), the provisions amending Article 13 of that Act, the provisions amending Article 14, paragraph (1), item (iv) of that Act, the provisions amending the title of Part II, Chapter I, Section 1, Subsection 10 of that Act, the provisions amending Article 64-4, paragraph (1) of that Act, the provisions amending Article 64-10, paragraph (6), item (iv) of that Act, the provisions amending Article 71, paragraph (1) of that Act, the provisions amending Article 122, paragraph (2) of that Act, the provisions amending the row for Article 122, paragraph (2), item (iv) of the table in Article 146, paragraph (2) of that Act, and the provisions amending Article 150 of that Act.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-5051-3/art-1/par-1/item-4/sub-1: 附則第十一条 → 法人税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5051-3/art-11 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-11
- suppl-5051-3/art-1/par-1/item-4/sub-1: 第十四条 → 法人税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-5051-3/art-14 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14
- suppl-5051-3/art-1/par-1/item-4/sub-1: 第十四条の二 → 法人税法 附則第十四条の二 (Supplementary Provisions, Article 14-2), suppl-5051-3/art-14-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-14-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-14-2
- suppl-5051-3/art-1/par-1/item-4/sub-1: 第十六条 → 法人税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5051-3/art-16 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-16 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-16
- suppl-5051-3/art-1/par-1/item-6/sub-2: 附則第十五条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5051-3/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-15

## Cited by

2 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-5051-3/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-11/par-1
- 法人税法 附則第七十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-78/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-78/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-20261008T111236-142, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-143, translated 2026-10-12
- This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08