# 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-3441-86`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3441-86
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3441-86
- 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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## 附　則 昭和四四年一二月一〇日法律第八六号
<sup>suppl-3441-86 · https://japanlaw.org/ja/corporation-tax-act/suppl-3441-86 · https://japanlaw.org/l/340AC0000000034/suppl-3441-86</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3441-86/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3441-86/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3441-86/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、次の各号に掲げる改正規定は、それぞれ当該各号に掲げる日から施行する。
<sup>suppl-3441-86/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3441-86/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3441-86/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the amending provisions set forth in the following items come into effect on the dates set forth respectively in those items:
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-3441-86/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-3441-86/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/340AC0000000034/suppl-3441-86/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  目次の改正規定、第二十七条に一項を加える改正規定、第二十七条の次に一条を加える改正規定、第二十八条第三項の改正規定、第二十九条の四に一項を加える改正規定、第三十三条第一項の改正規定（同項中「第二十七条」の下に「第一項」を加える部分に限る。）、第五十条の改正規定、第五十二条の四に一項を加える改正規定、第五十二条の五を第五十二条の六とし、同条の前に一条を加える改正規定、第七十七条の改正規定（第二項に係る部分に限る。）、第八十七条の次に一条を加える改正規定、第九十五条の改正規定、同条の次に一条を加える改正規定、第百九条の次に一条を加える改正規定、第百十一条の次に一条を加える改正規定及び第九章の次に一章を加える改正規定並びに附則第十七条、附則第十九条から附則第二十三条まで、附則第二十六条及び附則第二十九条の規定　昭和四十五年十月一日
  <sup>suppl-3441-86/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-3441-86/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-3441-86/art-1/par-1/item-4</sup>
  the provisions amending the table of contents, the provisions adding one paragraph to Article 27, the provisions adding one Article after Article 27, the provisions amending Article 28, paragraph (3), the provisions adding one paragraph to Article 29-4, the provisions amending Article 33, paragraph (1) (limited to the part adding "paragraph (1)" after "Article 27" in that paragraph), the provisions amending Article 50, the provisions adding one paragraph to Article 52-4, the provisions renumbering Article 52-5 as Article 52-6 and adding one Article before that Article, the provisions amending Article 77 (limited to the part concerning paragraph (2)), the provisions adding one Article after Article 87, the provisions amending Article 95, the provisions adding one Article after that Article, the provisions adding one Article after Article 109, the provisions adding one Article after Article 111, and the provisions adding one Chapter after Chapter IX, and the provisions of Article 17, Articles 19 through 23, Article 26, and Article 29 of the Supplementary Provisions: October 1, 1970.
  <sup>machine translation, not official</sup>

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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-20261008T111236-071, 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