# 法人税法 / Corporation Tax Act — 第一条 (Supplementary Provisions, Article 1) - 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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4131-6/art-1` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-1 - 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. --- ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4131-6/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-1 **第一項** この法律は、平成十三年三月三十一日から施行する。ただし、次に掲げる規定は、同年四月一日から施行する。 suppl-4131-6/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-1/par-1 This Act comes into effect on March 31, 2001; provided, however, that the following provisions come into effect on April 1 of that year: machine translation, not official **一** 第一条中法人税法第六十九条第一項の改正規定、同法第八十二条の七第一項の改正規定、同法第八十二条の十七の改正規定、同法第八十四条の次に一条を加える改正規定、同法第八十五条第一項の改正規定、同法第八十六条の改正規定、同法第百二十二条第四項の改正規定及び同法第百二十五条第三項の改正規定並びに附則第六条及び第八条の規定 suppl-4131-6/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-1/par-1/item-1 the provisions in Article 1 amending Article 69, paragraph (1) of the Corporation Tax Act, the provision amending Article 82-7, paragraph (1) of that Act, the provision amending Article 82-17 of that Act, the provision adding one Article after Article 84 of that Act, the provision amending Article 85, paragraph (1) of that Act, the provision amending Article 86 of that Act, the provision amending Article 122, paragraph (4) of that Act and the provision amending Article 125, paragraph (3) of that Act, and the provisions of Articles 6 and 8 of the Supplementary Provisions; machine translation, not official --- ## Cites - suppl-4131-6/art-1/par-1/item-1: 第八条 → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4131-6/art-8 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-8 - suppl-4131-6/art-1/par-1/item-1: 附則第六条 → 法人税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4131-6/art-6 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-6/art-6 · https://japanlaw.org/l/340AC0000000034/suppl-4131-6/art-6 --- ## 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-20261008T111236-090, 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