# 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-4091-96`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4091-96
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4091-96
- 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 平成九年六月二〇日法律第九六号
<sup>suppl-4091-96 · https://japanlaw.org/ja/corporation-tax-act/suppl-4091-96 · https://japanlaw.org/l/340AC0000000034/suppl-4091-96</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-96/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4091-96/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4091-96/art-1</sup>

**第一項**  この法律は、公布の日から起算して一月を経過した日から施行する。
<sup>suppl-4091-96/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4091-96/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4091-96/art-1/par-1</sup>
This Act comes into effect as of the day on which 1 month has elapsed from the date of promulgation.
<sup>machine translation, not official</sup>

### 第十三条（所得税法等の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Income Tax Act and Other Acts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-96/art-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-4091-96/art-13 · https://japanlaw.org/l/340AC0000000034/suppl-4091-96/art-13</sup>

**第一項**  附則第三条第一項に規定する真珠養殖調整組合及び真珠養殖調整組合連合会並びに附則第四条第一項に規定する漁業生産調整組合に関しては、この法律の附則の規定による改正後の次に掲げる法律の規定にかかわらず、なお従前の例による。
<sup>suppl-4091-96/art-13/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4091-96/art-13/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4091-96/art-13/par-1</sup>
With regard to the pearl culture adjustment associations and federations of pearl culture adjustment associations prescribed in Article 3, paragraph (1) of the Supplementary Provisions and the fishery production adjustment associations prescribed in Article 4, paragraph (1) of the Supplementary Provisions, the provisions then in force continue to govern, notwithstanding the provisions of the following Acts as amended by the provisions of the Supplementary Provisions of this Act:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4091-96/art-13/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4091-96/art-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4091-96/art-13/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  法人税法
  <sup>suppl-4091-96/art-13/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4091-96/art-13/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4091-96/art-13/par-1/item-2</sup>
  the Corporation Tax Act.
  <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-20261008T111236-085, 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