# 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-4071-106` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4071-106 - 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 平成七年六月七日法律第一〇六号 suppl-4071-106 · https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106 · https://japanlaw.org/l/340AC0000000034/suppl-4071-106 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4071-106/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4071-106/art-1 **第一項** この法律は、保険業法（平成七年法律第百五号）の施行の日から施行する。 suppl-4071-106/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4071-106/art-1/par-1 This Act comes into effect on the date on which the Insurance Business Act (Act No. 105 of 1995) comes into effect. machine translation, not official ### 第六条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions caption: machine translation, not official suppl-4071-106/art-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4071-106/art-6 **第一項** 施行日前にした行為及びこの附則の規定によりなお従前の例によることとされる事項に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4071-106/art-6/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4071-106/art-6/par-1 With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in connection with matters that are to continue to be governed by the provisions then in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第七条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4071-106/art-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-4071-106/art-7 **第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4071-106/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4071-106/art-7/par-1 Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4071-106/art-7/par-1: 附則第二条から前条まで → 法人税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4071-106/art-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4071-106/art-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第七条第一項（政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-4071-106/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4071-106/art-7/par-1 --- ## 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-20261008T111236-083, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-084, translated 2026-10-08 - claude-sonnet-5-5 — Machine translation, batch corporation-tax-act-20261009T162006-001, translated 2026-10-10 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08