# 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-3611-77` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-3611-77 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3611-77 - 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 昭和六一年五月三〇日法律第七七号 suppl-3611-77 · https://japanlaw.org/ja/corporation-tax-act/suppl-3611-77 · https://japanlaw.org/l/340AC0000000034/suppl-3611-77 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3611-77/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3611-77/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-3611-77/art-1 **第一項** この法律は、公布の日から施行する。ただし、附則第九条（地方税法第七十二条の五第一項第四号の改正規定に限る。）及び附則第十条から第十三条までの規定並びに附則第十四条の規定（通商産業省設置法（昭和二十七年法律第二百七十五号）第四条第二十八号の改正規定に限る。）は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。 suppl-3611-77/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-3611-77/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3611-77/art-1/par-1 This Act comes into effect on the date of promulgation; provided, however, that the provisions of Article 9 of the Supplementary Provisions (limited to the provisions amending Article 72-5, paragraph (1), item (iv) of the Local Tax Act), the provisions of Articles 10 through 13 of the Supplementary Provisions, and the provisions of Article 14 of the Supplementary Provisions (limited to the provisions amending Article 4, item (xxviii) of the Act for Establishment of the Ministry of International Trade and Industry (Act No. 275 of 1952)) come into effect on the date specified by Cabinet Order within a period not exceeding six months 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-20261008T111236-079, 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