# 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-5081-12/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-5081-12/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5081-12/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
caption: machine translation, not official
suppl-5081-12/art-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1
**第一項** この法律は、令和八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-5081-12/art-1/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1/par-1
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一から四まで** 略
suppl-5081-12/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1/par-1/item-1-to-4
Omitted
machine translation, not official
**五** 次に掲げる規定 令和九年一月一日
suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1/par-1/item-5
the following provisions: January 1, 2027;
machine translation, not official
**イからニまで** 略
suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ホ** 第十三条の規定（同条中我が国の防衛力の抜本的な強化等のために必要な財源の確保に関する特別措置法第四十三条第二十五項の改正規定を除く。）並びに附則第八十九条第一項及び第九十二条の規定
suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-1/par-1/item-5/sub-2
the provisions of Article 13 (excluding the provisions in that Article amending Article 43, paragraph (25) of the Act on Special Measures Concerning the Securing of Financial Resources Necessary for the Fundamental Reinforcement of Japan's Defense Capabilities, etc.) and the provisions of Article 89, paragraph (1) and Article 92 of the Supplementary Provisions
machine translation, not official
## Cited by
1 provision cites this one. No official source publishes this direction.
- 法人税法 附則第九十九条第一項（罰則に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5081-12/art-99/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-12/art-99/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-20261008T111236-149, translated 2026-10-08
- This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08