# 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-3461-101`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3461-101
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3461-101
- 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 昭和四六年六月四日法律第一〇一号
<sup>suppl-3461-101 · https://japanlaw.org/ja/corporation-tax-act/suppl-3461-101 · https://japanlaw.org/l/340AC0000000034/suppl-3461-101</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3461-101/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3461-101/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3461-101/art-1</sup>

**第一項**  この法律中、次条第二項及び第四項の規定は公布の日から、第一条、次条第一項、第三項及び第五項並びに附則第三条の規定は公布の日から起算して六月をこえない範囲内で政令で定める日から、第二条、附則第四条及び附則第五条の規定は第一条の規定の施行の日から起算して一年を経過した日から施行する。
<sup>suppl-3461-101/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3461-101/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3461-101/art-1/par-1</sup>
Of this Act, the provisions of paragraphs (2) and (4) of the following Article come into effect on the date of promulgation, the provisions of Article 1, of paragraphs (1), (3), and (5) of the following Article, and of Article 3 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 provisions of Article 2 and of Articles 4 and 5 of the Supplementary Provisions come into effect on the day on which one year has elapsed from the date on which the provisions of Article 1 come into effect.
<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-20261008T111236-073, 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