# 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-3471-111` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3471-111 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3471-111 - 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 昭和四七年七月一日法律第一一一号 suppl-3471-111 · https://japanlaw.org/ja/corporation-tax-act/suppl-3471-111 · https://japanlaw.org/l/340AC0000000034/suppl-3471-111 **第一項** この法律は、公布の日から施行する。ただし、第十二条中蚕糸業法第二十一条から第四十四条までの改正規定並びに同法第五十条及び第五十一条を削る改正規定並びに附則第五項、第六項、第十二項及び第十三項の規定は、公布の日から起算して九十日を経過した日から施行する。 suppl-3471-111/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3471-111/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3471-111/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions in Article 12 amending Articles 21 through 44 of the Sericulture Industry Act and the provisions deleting Articles 50 and 51 of that Act, and the provisions of paragraphs (5), (6), (12) and (13) of the Supplementary Provisions come into effect on the day on which 90 days have elapsed 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-20261008T111236-073, 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