# 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-3561-54` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3561-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3561-54 - 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 昭和五六年五月二七日法律第五四号 suppl-3561-54 · https://japanlaw.org/ja/corporation-tax-act/suppl-3561-54 · https://japanlaw.org/l/340AC0000000034/suppl-3561-54 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3561-54/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3561-54/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3561-54/art-1 **第一項** この法律は、公布の日から施行する。 suppl-3561-54/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3561-54/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3561-54/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-3561-54/art-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-3561-54/art-5 · https://japanlaw.org/l/340AC0000000034/suppl-3561-54/art-5 **第一項** 改正後の所得税法第二百四十四条第二項、法人税法第百六十四条第二項、相続税法第七十一条第二項、酒税法第六十二条第二項、砂糖消費税法第三十九条第二項、揮発油税法第三十一条第二項、地方道路税法第十七条第二項、石油ガス税法第三十一条第二項、石油税法第二十七条第二項、物品税法第四十七条第二項、トランプ類税法第四十一条第二項、入場税法第二十八条第二項、取引所税法第二十条第二項、関税法第百十七条第二項、関税暫定措置法第十四条第二項、沖縄の復帰に伴う特別措置に関する法律第八十七条第六項及び輸入品に対する内国消費税の徴収等に関する法律第二十五条第二項の規定は、この法律の施行後にした所得税法第二百三十八条第一項、法人税法第百五十九条第一項、相続税法第六十八条第一項、酒税法第五十四条第一項若しくは第二項若しくは第五十五条第一項、砂糖消費税法第三十五条第一項、揮発油税法第二十七条第一項、地方道路税法第十五条第一項、石油ガス税法第二十八条第一項、石油税法第二十四条第一項、物品税法第四十四条第一項、トランプ類税法第三十七条第一項、入場税法第二十五条第一項、取引所税法第十六条後段、第十七条第一項、第十七条ノ二第一項若しくは第十八条後段、関税法第百十条第一項から第三項まで、関税暫定措置法第十二条第一項、沖縄の復帰に伴う特別措置に関する法律第八十七条第一項又は輸入品に対する内国消費税の徴収等に関する法律第二十三条第一項の違反行為について適用し、この法律の施行前にしたこれらの規定の違反行為については、なお従前の例による。 suppl-3561-54/art-5/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3561-54/art-5/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3561-54/art-5/par-1 The amended provisions of Article 244, paragraph (2) of the Income Tax Act, Article 164, paragraph (2) of the Corporation Tax Act, Article 71, paragraph (2) of the Inheritance Tax Act, Article 62, paragraph (2) of the Liquor Tax Act, Article 39, paragraph (2) of the Sugar Excise Tax Act, Article 31, paragraph (2) of the Gasoline Tax Act, Article 17, paragraph (2) of the Local Road Tax Act, Article 31, paragraph (2) of the Liquefied Petroleum Gas Tax Act, Article 27, paragraph (2) of the Petroleum Tax Act, Article 47, paragraph (2) of the Commodity Tax Act, Article 41, paragraph (2) of the Playing Cards Tax Act, Article 28, paragraph (2) of the Admission Tax Act, Article 20, paragraph (2) of the Exchange Tax Act, Article 117, paragraph (2) of the Customs Act, Article 14, paragraph (2) of the Act on Temporary Measures Concerning Customs, Article 87, paragraph (6) of the Act on Special Measures Incidental to the Reversion of Okinawa, and Article 25, paragraph (2) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods apply to violations of Article 238, paragraph (1) of the Income Tax Act, Article 159, paragraph (1) of the Corporation Tax Act, Article 68, paragraph (1) of the Inheritance Tax Act, Article 54, paragraph (1) or (2) or Article 55, paragraph (1) of the Liquor Tax Act, Article 35, paragraph (1) of the Sugar Excise Tax Act, Article 27, paragraph (1) of the Gasoline Tax Act, Article 15, paragraph (1) of the Local Road Tax Act, Article 28, paragraph (1) of the Liquefied Petroleum Gas Tax Act, Article 24, paragraph (1) of the Petroleum Tax Act, Article 44, paragraph (1) of the Commodity Tax Act, Article 37, paragraph (1) of the Playing Cards Tax Act, Article 25, paragraph (1) of the Admission Tax Act, the second sentence of Article 16, Article 17, paragraph (1), Article 17-2, paragraph (1) or the second sentence of Article 18 of the Exchange Tax Act, Article 110, paragraphs (1) through (3) of the Customs Act, Article 12, paragraph (1) of the Act on Temporary Measures Concerning Customs, Article 87, paragraph (1) of the Act on Special Measures Incidental to the Reversion of Okinawa, or Article 23, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods committed after this Act comes into effect, and the provisions then in force continue to govern violations of these provisions committed before this Act comes into effect. machine translation, not official --- ## Cites - suppl-3561-54/art-5/par-1: 相続税法第七十一条第二項 → e-Gov law 325AC0000000073, 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — not held in this collection - suppl-3561-54/art-5/par-1: 酒税法第六十二条第二項 → e-Gov law 328AC0000000006, 第六十二条第二項 (Article 62, paragraph (2)), art-62/par-2 — not held in this collection - suppl-3561-54/art-5/par-1: 揮発油税法第三十一条第二項 → e-Gov law 332AC0000000055, 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — not held in this collection - suppl-3561-54/art-5/par-1: 石油ガス税法第三十一条第二項 → e-Gov law 340AC0000000156, 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — not held in this collection - suppl-3561-54/art-5/par-1: 関税法第百十七条第二項 → e-Gov law 329AC0000000061, 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — not held in this collection - suppl-3561-54/art-5/par-1: 沖縄の復帰に伴う特別措置に関する法律第八十七条第六項 → e-Gov law 346AC0000000129, 第八十七条第六項 (Article 87, paragraph (6)), art-87/par-6 — not held in this collection - suppl-3561-54/art-5/par-1: 輸入品に対する内国消費税の徴収等に関する法律第二十五条第二項 → e-Gov law 330AC0000000037, 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — not held in this collection - suppl-3561-54/art-5/par-1: 相続税法第六十八条第一項 → e-Gov law 325AC0000000073, 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — not held in this collection - suppl-3561-54/art-5/par-1: 酒税法第五十四条第一項 → e-Gov law 328AC0000000006, 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — not held in this collection - suppl-3561-54/art-5/par-1: 第二項 → e-Gov law 328AC0000000006, 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — not held in this collection - suppl-3561-54/art-5/par-1: 第五十五条第一項 → e-Gov law 328AC0000000006, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection - suppl-3561-54/art-5/par-1: 揮発油税法第二十七条第一項 → e-Gov law 332AC0000000055, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - suppl-3561-54/art-5/par-1: 石油ガス税法第二十八条第一項 → e-Gov law 340AC0000000156, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection - suppl-3561-54/art-5/par-1: 所得税法第二百三十八条第一項 → 所得税法 第二百三十八条第一項 (Article 238, paragraph (1)), art-238/par-1 — https://japanlaw.org/ja/income-tax-act/art-238/par-1 · https://japanlaw.org/l/340AC0000000033/art-238/par-1 - suppl-3561-54/art-5/par-1: 関税法第百十条第一項 → e-Gov law 329AC0000000061, 第百十条第一項 (Article 110, paragraph (1)), art-110/par-1 — not held in this collection - suppl-3561-54/art-5/par-1: 第三項 → e-Gov law 329AC0000000061, 第百十条第三項 (Article 110, paragraph (3)), art-110/par-3 — not held in this collection - suppl-3561-54/art-5/par-1: 沖縄の復帰に伴う特別措置に関する法律第八十七条第一項 → e-Gov law 346AC0000000129, 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — not held in this collection - suppl-3561-54/art-5/par-1: 輸入品に対する内国消費税の徴収等に関する法律第二十三条第一項 → e-Gov law 330AC0000000037, 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — not held in this collection --- ## 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-20261008T111236-077, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-078, 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