# 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-3411-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3411-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3411-3 - 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 昭和四一年一月一三日法律第三号 suppl-3411-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-3411-3 · https://japanlaw.org/l/340AC0000000034/suppl-3411-3 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3411-3/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3411-3/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-3/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第十五条から第十七条までの規定、附則第十八条中繭糸価格安定法第十四条の二から第十四条の十四までを削る改正規定、同法第十八条第二号の改正規定及び同法第二十条から第二十二条までを削る改正規定（以下「日本輸出生糸保管株式会社関係改正規定」という。）並びに附則第十九条及び第二十三条から第三十二条までの規定は公布の日から起算して六月をこえない範囲内において政令で定める日から、附則第十八条中日本輸出生糸保管株式会社関係改正規定以外の改正規定及び附則第二十条から第二十二条までの規定は公布の日から起算して六月をこえかつ九月をこえない範囲内において政令で定める日から施行する。 suppl-3411-3/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3411-3/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3411-3/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 15 through 17 of the Supplementary Provisions, the provisions in Article 18 of the Supplementary Provisions deleting Articles 14-2 through 14-14 of the Cocoon and Raw Silk Price Stabilization Act, the provisions amending Article 18, item (ii) of that Act, and the provisions deleting Articles 20 through 22 of that Act (hereinafter referred to as the "provisions on the Japan Export Raw Silk Storage Company"), as well as the provisions of Article 19 and Articles 23 through 32 of the Supplementary Provisions, come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation, and the amending provisions in Article 18 of the Supplementary Provisions other than the provisions on the Japan Export Raw Silk Storage Company and the provisions of Articles 20 through 22 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period exceeding six months but not exceeding nine months from the date of promulgation. machine translation, not official --- ## 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-20261008T111236-068, 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