# 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-5051-47` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5051-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5051-47 - 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 令和五年六月七日法律第四七号 suppl-5051-47 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-47 · https://japanlaw.org/l/340AC0000000034/suppl-5051-47 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5051-47/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-47/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-47/art-1 **第一項** この法律は、国立健康危機管理研究機構法（令和五年法律第四十六号）の施行の日（以下「施行日」という。）から施行する。ただし、附則第五条の規定は、公布の日から施行する。 suppl-5051-47/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-47/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-47/art-1/par-1 This Act comes into effect on the date on which the Act on Japan Institute for Health Security (Act No. 46 of 2023) comes into effect (hereinafter referred to as "the Effective Date"); provided, however, that the provisions of Article 5 of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official ### 第四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5051-47/art-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-47/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-5051-47/art-4 **第一項** この法律の施行前にした行為及び前条の規定によりなお従前の例によ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-5051-47/art-4/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-47/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-47/art-4/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of the preceding Article. machine translation, not official ### 第五条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5051-47/art-5 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-47/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-5051-47/art-5 **第一項** 前三条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は、政令で定める。 suppl-5051-47/art-5/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-47/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-47/art-5/par-1 Beyond what is provided for in the preceding three Articles, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5051-47/art-1/par-1: 附則第五条 → 法人税法 附則第五条 (Supplementary Provisions, Article 5), suppl-5051-47/art-5 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-47/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-5051-47/art-5 ## 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（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-5051-47/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-47/art-1/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-20261008T111236-145, 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