# 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-4121-117` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4121-117 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4121-117 - 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 平成一二年六月七日法律第一一七号 suppl-4121-117 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-117 · https://japanlaw.org/l/340AC0000000034/suppl-4121-117 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-117/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-117/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-117/art-1 **第一項** この法律は、公布の日から起算して一年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。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4121-117/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-117/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-117/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items. machine translation, not official **一** 略 suppl-4121-117/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-117/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-117/art-1/par-1/item-1 Omitted machine translation, not official **二** 第三条、第四条、第五章（第三十九条並びに第五十六条第一項第三号及び第四号並びに第二項第一号を除く。）、第六章、第八十九条第六号、第九十条第四号及び第五号並びに第九十一条から第九十四条まで並びに附則第六条から第八条まで、第十一条及び第十三条から第十五条までの規定　公布の日から起算して三月を超えない範囲内において政令で定める日 suppl-4121-117/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-117/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4121-117/art-1/par-1/item-2 the provisions of Articles 3 and 4, Chapter V (excluding Article 39 and Article 56, paragraph (1), items (iii) and (iv) and paragraph (2), item (i)), Chapter VI, Article 89, item (vi), Article 90, items (iv) and (v), and Articles 91 through 94, and of Articles 6 through 8, Article 11, and Articles 13 through 15 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three 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-20261008T111236-089, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-090, 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