# 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-5071-13/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-5071-13/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5071-13/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-5071-13/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1</sup>

**第一項**  この法律は、令和七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-5071-13/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1</sup>
This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一及び二**  略
  <sup>suppl-5071-13/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-1-to-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　令和八年四月一日
  <sup>suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-3</sup>
  the following provisions: April 1, 2026;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5071-13/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-3/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条の規定（同条中法人税法の目次の改正規定（「・第五十三条」を削り、「／第七目の二　譲渡制限付株式を対価とする費用等（第五十四条・第五十四条の二）／第七目の三　不正行為等に係る費用等（第五十五条・第五十六条）／」を「／第七目の二　賃貸借取引に係る費用（第五十三条）／第七目の三　譲渡制限付株式を対価とする費用等（第五十四条・第五十四条の二）／第七目の四　不正行為等に係る費用等（第五十五条・第五十六条）／」に、「収益及び費用」を「工事の請負に係る収益及び費用」に改める部分に限る。）、同法第五十五条第五項に一号を加える改正規定、同法第二編第一章第一節第四款第七目の三を同款第七目の四とし、同款第七目の二を同款第七目の三とする改正規定、同法第五十二条の次に目名を付する改正規定、同法第五十三条の改正規定、同法第六十二条の八の改正規定、同節第七款の款名の改正規定、同法第六十三条を削る改正規定、同法第六十四条の見出しを削り、同款中同条を同法第六十三条とし、同条の次に一条を加える改正規定及び同法別表第一の改正規定を除く。）並びに附則第十三条、第十五条、第十八条、第十九条、第七十一条及び第七十三条の規定
    <sup>suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-3/sub-2</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 "(Articles 52 and 53)" with "(Article 52)", replacing "/Division 7-2 Expenses, etc. in Exchange for Restricted Shares (Articles 54 and 54-2)/Division 7-3 Expenses, etc. Related to Unlawful Acts, etc. (Articles 55 and 56)/" with "/Division 7-2 Expenses Related to Rental Transactions (Article 53)/Division 7-3 Expenses, etc. in Exchange for Restricted Shares (Articles 54 and 54-2)/Division 7-4 Expenses, etc. Related to Unlawful Acts, etc. (Articles 55 and 56)/", and replacing "Profits and Expenses" with "Profits and Expenses Related to Contracts for Construction Work"), the provisions adding one item to Article 55, paragraph (5) of that Act, the provisions renumbering Part II, Chapter I, Section 1, Subsection 4, Division 7-3 of that Act as Division 7-4 of that Subsection and Division 7-2 of that Subsection as Division 7-3 of that Subsection, the provisions adding a Division title after Article 52 of that Act, the provisions amending Article 53 of that Act, the provisions amending Article 62-8 of that Act, the provisions amending the title of Subsection 7 of that Section, the provisions deleting Article 63 of that Act, the provisions deleting the caption of Article 64 of that Act, renumbering that Article as Article 63 of that Act within that Subsection and adding one Article after that Article, and the provisions amending Appended Table 1 of that Act) and the provisions of Articles 13, 15, 18, 19, 71 and 73 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四から六まで**  略
  <sup>suppl-5071-13/art-1/par-1/item-4-to-6 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-4-to-6 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-4-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　スマートフォンにおいて利用される特定ソフトウェアに係る競争の促進に関する法律（令和六年法律第五十八号）の施行の日
  <sup>suppl-5071-13/art-1/par-1/item-7 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-7</sup>
  the following provisions: the date on which the Act on Promotion of Competition for Specified Smartphone Software (Act No. 58 of 2024) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5071-13/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-7/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第五十五条第五項に一号を加える改正規定
    <sup>suppl-5071-13/art-1/par-1/item-7/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-7/sub-2</sup>
    the provisions adding one item to Article 55, paragraph (5) of the Corporation Tax Act in Article 2;
    <sup>machine translation, not official</sup>

  **八**  次に掲げる規定　医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号に掲げる規定の施行の日
  <sup>suppl-5071-13/art-1/par-1/item-8 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-8 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-8</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025) come into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-5071-13/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-8/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第一の改正規定
    <sup>suppl-5071-13/art-1/par-1/item-8/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-1/par-1/item-8/sub-2</sup>
    the provisions amending Appended Table 1 of the Corporation Tax Act in Article 2.
    <sup>machine translation, not official</sup>

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## Cites
- suppl-5071-13/art-1/par-1/item-3/sub-2: 附則第十三条 → 法人税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5071-13/art-13 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-13
- suppl-5071-13/art-1/par-1/item-3/sub-2: 第十八条 → 法人税法 附則第十八条 (Supplementary Provisions, Article 18), suppl-5071-13/art-18 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-18
- suppl-5071-13/art-1/par-1/item-3/sub-2: 第十九条 → 法人税法 附則第十九条 (Supplementary Provisions, Article 19), suppl-5071-13/art-19 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-19
- suppl-5071-13/art-1/par-1/item-3/sub-2: 同法第六十四条 → 法人税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/en/corporation-tax-act/art-64 · https://japanlaw.org/l/340AC0000000034/art-64
- suppl-5071-13/art-1/par-1/item-3/sub-2: 第十五条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5071-13/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-15

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 法人税法 附則第十三条第一項（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-5071-13/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-13/par-1
- 法人税法 附則第十九条第一項（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-19/par-1
- 法人税法 附則第七十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-79/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-79/par-1
- 法人税法 附則第十五条第一項（国際最低課税額の計算に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-15/par-1
- 法人税法 附則第十六条第一項（特定多国籍企業グループ等に係る報告事項等の提供に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-16/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-16/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-20261008T111236-146, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-147, 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