# 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-4161-155`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4161-155
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4161-155
- 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 平成一六年一二月三日法律第一五五号
<sup>suppl-4161-155 · https://japanlaw.org/ja/corporation-tax-act/suppl-4161-155 · https://japanlaw.org/l/340AC0000000034/suppl-4161-155</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4161-155/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4161-155/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-155/art-1</sup>

**第一項**  この法律は、公布の日から施行する。ただし、附則第十条から第十二条まで、第十四条から第十七条まで、第十八条第一項及び第三項並びに第十九条から第三十二条までの規定は、平成十七年十月一日から施行する。
<sup>suppl-4161-155/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4161-155/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4161-155/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 10 through 12, Articles 14 through 17, Article 18, paragraphs (1) and (3), and Articles 19 through 32 of the Supplementary Provisions come into effect on October 1, 2005.
<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-20261008T111236-100, 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