# 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-5051-47/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-5051-47/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5051-47/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-5051-47/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-47/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-47/art-1</sup>

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

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## 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

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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-20261008T111236-145, 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