# 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-4141-39` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4141-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4141-39 - 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 平成一四年五月一〇日法律第三九号 suppl-4141-39 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-39 · https://japanlaw.org/l/340AC0000000034/suppl-4141-39 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4141-39/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-39/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-39/art-1 **第一項** この法律は、公布の日から起算して九月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。 suppl-4141-39/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-39/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-39/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation. machine translation, not official ### 第十八条（確定給付企業年金法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Defined-Benefit Corporate Pension Act caption: machine translation, not official suppl-4141-39/art-18 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-39/art-18 · https://japanlaw.org/l/340AC0000000034/suppl-4141-39/art-18 **第一項** 前条の規定による改正後の確定給付企業年金法附則第二十八条第一項の規定は、施行日以後に効力が生じた退職金共済契約について適用し、施行日前退職金共済契約については、なお従前の例による。 suppl-4141-39/art-18/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4141-39/art-18/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4141-39/art-18/par-1 The provisions of Article 28, paragraph (1) of the Supplementary Provisions of the Defined-Benefit Corporate Pension Act as amended by the provisions of the preceding Article apply to retirement allowance mutual aid contracts that have taken effect on or after the Effective Date, and with regard to pre-Effective Date retirement allowance mutual aid contracts, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4141-39/art-18/par-1: 確定給付企業年金法附則第二十八条第一項 → 法人税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4131-50/art-28/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4131-50/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4131-50/art-28/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-20261008T111236-092, 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