# 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-3521-70`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3521-70
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3521-70
- 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 昭和五二年六月一〇日法律第七〇号
<sup>suppl-3521-70 · https://japanlaw.org/ja/corporation-tax-act/suppl-3521-70 · https://japanlaw.org/l/340AC0000000034/suppl-3521-70</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3521-70/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3521-70/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3521-70/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、第十九条に一項を加える改正規定、第二十六条第一項の改正規定、第二十九条の次に一条を加える改正規定及び第三十九条ただし書の改正規定並びに次条から附則第十五条までの規定は、昭和五十三年三月三十一日までの間において政令で定める日から施行する。
<sup>suppl-3521-70/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3521-70/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3521-70/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions adding one paragraph to Article 19, the provisions amending Article 26, paragraph (1), the provisions adding one Article after Article 29 and the provisions amending the proviso to Article 39, and the provisions of the following Article through Article 15 of the Supplementary Provisions, come into effect on the date specified by Cabinet Order on or before March 31, 1978.
<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-20261008T111236-076, 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