# 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-4171-102/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-4171-102/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4171-102/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-4171-102/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-102/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-102/art-1 **第一項** この法律は、郵政民営化法の施行の日から施行する。ただし、第六十二条中租税特別措置法第八十四条の五の見出しの改正規定及び同条に一項を加える改正規定、第百二十四条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第一条第二号の改正規定及び同法附則第八十五条を同法附則第八十六条とし、同法附則第八十二条から第八十四条までを一条ずつ繰り下げ、同法附則第八十一条の次に一条を加える改正規定並びに附則第三十条、第三十一条、第三十四条、第六十条第十二項、第六十六条第一項、第六十七条及び第九十三条第二項の規定は、郵政民営化法附則第一条第一号に掲げる規定の施行の日から施行する。 suppl-4171-102/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4171-102/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-102/art-1/par-1 This Act comes into effect on the date on which the Postal Service Privatization Act comes into effect; provided, however, that the provisions in Article 62 amending the heading of Article 84-5 of the Act on Special Measures Concerning Taxation and adding one paragraph to that Article, the provisions in Article 124 amending Article 1, item (ii) of the Supplementary Provisions of the Act on the Arrangement of Relevant Acts for the Improvement of Securities Markets Through Reform of the Securities Settlement System and Other Systems, renumbering Article 85 of the Supplementary Provisions of that Act as Article 86 of the Supplementary Provisions of that Act, moving Articles 82 through 84 of the Supplementary Provisions of that Act down by one Article each, and adding one Article after Article 81 of the Supplementary Provisions of that Act, and the provisions of Articles 30, 31, and 34, Article 60, paragraph (12), Article 66, paragraph (1), Article 67, and Article 93, paragraph (2) of the Supplementary Provisions come into effect on the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions of the Postal Service Privatization Act come into effect. machine translation, not official --- ## 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-20261008T111236-101, 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