# 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-5051-44`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5051-44
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5051-44
- 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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## 附 則 令和五年六月七日法律第四四号
suppl-5051-44 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-44 · https://japanlaw.org/l/340AC0000000034/suppl-5051-44
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5051-44/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-44/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-44/art-1
**第一項** この法律は、令和六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-5051-44/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-44/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-44/art-1/par-1
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
machine translation, not official
**一** 第五条の規定（原子力基本法第六章に一条を加える改正規定を除く。）並びに附則第十三条、第十五条、第十六条及び第二十六条の規定 公布の日
suppl-5051-44/art-1/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-44/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-44/art-1/par-1/item-1
the provisions of Article 5 (excluding the provisions adding one Article to Chapter VI of the Atomic Energy Basic Act) and the provisions of Articles 13, 15, 16, and 26 of the Supplementary Provisions: the date of promulgation;
machine translation, not official
### 第二十六条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5051-44/art-26 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-44/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-5051-44/art-26
**第一項** この附則に定めるもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。
suppl-5051-44/art-26/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-44/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-44/art-26/par-1
Beyond what is provided for in these Supplementary Provisions, the 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
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## Cites
- suppl-5051-44/art-1/par-1/item-1: 第二十六条 → 法人税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-5051-44/art-26 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-44/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-5051-44/art-26
## Cited by
1 provision cites 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-5051-44/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-44/art-1/par-1/item-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-20261008T111236-145, 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