# 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-4161-105` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4161-105 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4161-105 - 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 平成一六年六月一一日法律第一〇五号 suppl-4161-105 · https://japanlaw.org/ja/corporation-tax-act/suppl-4161-105 · https://japanlaw.org/l/340AC0000000034/suppl-4161-105 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4161-105/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4161-105/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-105/art-1 **第一項** この法律は、平成十八年四月一日から施行する。ただし、第十七条第三項（通則法第十四条の規定を準用する部分に限る。）及び第三十条並びに次条から附則第五条まで、附則第七条及び附則第三十九条の規定は、公布の日から施行する。 suppl-4161-105/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4161-105/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-105/art-1/par-1 This Act comes into effect on April 1, 2006; provided, however, that the provisions of Article 17, paragraph (3) (limited to the part applying mutatis mutandis the provisions of Article 14 of the General Rules Act) and Article 30, and the provisions of the following Article through Article 5, Article 7, and Article 39 of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official ### 第三十九条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4161-105/art-39 · https://japanlaw.org/ja/corporation-tax-act/suppl-4161-105/art-39 · https://japanlaw.org/l/340AC0000000034/suppl-4161-105/art-39 **第一項** 附則第二条から第十三条まで、附則第十五条、附則第十六条及び附則第十九条に定めるもののほか、管理運用法人の設立に伴い必要な経過措置その他この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4161-105/art-39/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4161-105/art-39/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-105/art-39/par-1 Beyond what is provided for in Articles 2 through 13, Article 15, Article 16, and Article 19 of the Supplementary Provisions, transitional measures necessary in connection with the establishment of the Management and Investment Corporation and other transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4161-105/art-1/par-1: 附則第三十九条 → 法人税法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4161-105/art-39 — https://japanlaw.org/ja/corporation-tax-act/suppl-4161-105/art-39 · https://japanlaw.org/l/340AC0000000034/suppl-4161-105/art-39 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4161-105/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-105/art-1/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-20261008T111236-099, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-100, 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