# 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-4121-18` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4121-18 - 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 平成一二年三月三一日法律第一八号 suppl-4121-18 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4121-18/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-1 **第一項** この法律は、平成十二年四月一日から施行する。ただし、次の各号に掲げる規定は、それぞれ当該各号に定める日から施行する。 suppl-4121-18/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-1/par-1 This Act comes into effect on April 1, 2000; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第一条中国民年金法第百二十八条第四項及び第百三十七条の十五第五項の改正規定、第四条（厚生年金保険法第八十一条の二第二項の改正規定（「第百三十九条第五項又は第六項」を「第百三十九条第六項又は第七項」に改める部分及び「同条第五項又は第六項」を「同条第六項又は第七項」に改める部分に限る。）、同法第百十九条第四項、第百二十条の四、第百三十条第四項及び第百三十条の二の改正規定、同法第百三十六条の三の改正規定及び同条を第百三十六条の四とする改正規定、同法第百三十六条の二の次に一条を加える改正規定、同法第百三十九条第六項を同条第七項とする改正規定、同条第五項を同条第六項とし、同条第四項を同条第五項とし、同条第三項の次に一項を加える改正規定、同法第百四十条第八項の改正規定（「前条第六項」を「前条第七項」に改める部分に限る。）並びに同法第百四十一条、第百五十九条第五項、第百五十九条の二、第百六十四条第三項及び第百七十六条の改正規定に限る。）並びに第二十一条中厚生年金保険法等の一部を改正する法律附則第五十五条第二項、第五十六条第二項、第五十七条第二項及び第六十条の改正規定並びに附則第八条、第十二条、第十三条、第三十二条から第三十四条まで及び第三十八条の規定　公布の日から起算して三月以内の政令で定める日 suppl-4121-18/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-1/par-1/item-1 the provisions in Article 1 amending Article 128, paragraph (4) and Article 137-15, paragraph (5) of the National Pension Act; the provisions of Article 4 (limited to the provision amending Article 81-2, paragraph (2) of the Employees' Pension Insurance Act (limited to the part replacing "Article 139, paragraph (5) or paragraph (6)" with "Article 139, paragraph (6) or paragraph (7)" and the part replacing "paragraph (5) or paragraph (6) of that Article" with "paragraph (6) or paragraph (7) of that Article"), the provisions amending Article 119, paragraph (4), Article 120-4, Article 130, paragraph (4), and Article 130-2 of that Act, the provision amending Article 136-3 of that Act and the provision renumbering that Article as Article 136-4, the provision adding one Article after Article 136-2 of that Act, the provision renumbering Article 139, paragraph (6) of that Act as paragraph (7) of that Article, the provision renumbering paragraph (5) of that Article as paragraph (6) of that Article, renumbering paragraph (4) of that Article as paragraph (5) of that Article, and adding one paragraph after paragraph (3) of that Article, the provision amending Article 140, paragraph (8) of that Act (limited to the part replacing "paragraph (6) of the preceding Article" with "paragraph (7) of the preceding Article"), and the provisions amending Article 141, Article 159, paragraph (5), Article 159-2, Article 164, paragraph (3), and Article 176 of that Act); the provisions in Article 21 amending Article 55, paragraph (2), Article 56, paragraph (2), Article 57, paragraph (2), and Article 60 of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc.; and the provisions of Articles 8, 12, and 13, Articles 32 through 34, and Article 38 of the Supplementary Provisions: the date specified by Cabinet Order within three months from the date of promulgation; machine translation, not official ### 第三十三条（法人税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4121-18/art-33 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-33 **第一項** 前条の規定による改正後の法人税法第八十四条の規定は、法人の国民年金法等の一部を改正する法律（平成十二年法律第十八号）附則第一条第一号に掲げる規定の施行の日以後に開始する事業年度の退職年金等積立金に対する法人税について適用し、法人の同日前に開始した事業年度の退職年金等積立金に対する法人税については、なお従前の例による。 suppl-4121-18/art-33/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-33/par-1 The provisions of Article 84 of the Corporation Tax Act as amended by the provisions of the preceding Article apply to corporation tax on retirement pension funds for business years of corporations beginning on or after the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 18 of 2000) come into effect, and with regard to corporation tax on retirement pension funds for business years of corporations that began before that date, the provisions then in force continue to govern. machine translation, not official ### 第三十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4121-18/art-38 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-38 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-38 **第一項** この法律の施行前にした行為及び附則第八条の規定によりなお従前の例によることとされる場合における附則第一条第一号に掲げる規定の施行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-4121-18/art-38/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-38/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after the provisions set forth in Article 1, item (i) of the Supplementary Provisions come into effect in the cases in which the provisions then in force are to continue to govern pursuant to the provisions of Article 8 of the Supplementary Provisions. machine translation, not official ### 第四十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4121-18/art-40 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-40 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-40 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。 suppl-4121-18/art-40/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-40/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-40/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4121-18/art-1/par-1/item-1: 第三十八条 → 法人税法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-4121-18/art-38 — https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-38 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-38 - suppl-4121-18/art-33/par-1: 法人の国民年金法等の一部を改正する法律（平成十二年法律第十八号）附則第一条第一号 → 法人税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4121-18/art-1/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-1/par-1/item-1 - suppl-4121-18/art-38/par-1: 附則第一条第一号 → 法人税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4121-18/art-1/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-1/par-1/item-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-1/par-1/item-1 - 法人税法 附則第三十三条第一項（法人税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-33/par-1 - 法人税法 附則第三十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4121-18/art-38/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-18/art-38/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-20261008T111236-088, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-089, 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