# 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-4131-75`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4131-75
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4131-75
- 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 平成一三年六月二七日法律第七五号
<sup>suppl-4131-75 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-75 · https://japanlaw.org/l/340AC0000000034/suppl-4131-75</sup>

### 第一条（施行期日等） — Effective Date, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-75/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-75/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-75/art-1</sup>

**第一項**  この法律は、平成十四年四月一日（以下「施行日」という。）から施行し、施行日以後に発行される短期社債等について適用する。
<sup>suppl-4131-75/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-75/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-75/art-1/par-1</sup>
This Act comes into effect on April 1, 2002 (hereinafter referred to as "the Effective Date"), and applies to short-term corporate bonds, etc. issued on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第七条（罰則の適用に関する経過措置） — Transitional Measures Concerning the Application of Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-75/art-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-75/art-7 · https://japanlaw.org/l/340AC0000000034/suppl-4131-75/art-7</sup>

**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その効力を有することとされる場合におけ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。
<sup>suppl-4131-75/art-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-75/art-7/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-75/art-7/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the Effective Date and to conduct engaged in on or after the Effective Date in the cases in which provisions are to remain in force pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4131-75/art-8 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-75/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4131-75/art-8</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4131-75/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4131-75/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-75/art-8/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
<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-20261008T111236-091, 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