# 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-4191-58` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-58 - 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 平成一九年五月二五日法律第五八号 suppl-4191-58 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4191-58/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-1 **第一項** この法律は、平成二十年十月一日から施行する。 suppl-4191-58/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-1/par-1 This Act comes into effect on October 1, 2008. machine translation, not official ### 第八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4191-58/art-8 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-8 **第一項** この法律の施行前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。 suppl-4191-58/art-8/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-8/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official ### 第九条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4191-58/art-9 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-9 **第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4191-58/art-9/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-9/par-1 Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第十条（調整規定） — Adjustment Provisions caption: machine translation, not official suppl-4191-58/art-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-10 **第一項** この法律及び株式会社商工組合中央金庫法（平成十九年法律第七十四号）、株式会社日本政策投資銀行法（平成十九年法律第八十五号）又は地方公営企業等金融機構法（平成十九年法律第六十四号）に同一の法律の規定についての改正規定がある場合において、当該改正規定が同一の日に施行されるときは、当該法律の規定は、株式会社商工組合中央金庫法、株式会社日本政策投資銀行法又は地方公営企業等金融機構法によってまず改正され、次いでこの法律によって改正されるものとする。 suppl-4191-58/art-10/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-10/par-1 If this Act and the Shoko Chukin Bank Limited Act (Act No. 74 of 2007), the Act on Development Bank of Japan Inc. (Act No. 85 of 2007), or the Act on the Finance Organization for Local Public Enterprises (Act No. 64 of 2007) contain provisions amending the same provisions of a law, and those amending provisions come into effect on the same day, those provisions of the law are to be amended first by the Shoko Chukin Bank Limited Act, the Act on Development Bank of Japan Inc., or the Act on the Finance Organization for Local Public Enterprises, and then by this Act. machine translation, not official --- ## Cites - suppl-4191-58/art-9/par-1: 附則第二条から前条まで → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4191-58/art-8 — https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第九条第一項（政令への委任） — https://japanlaw.org/ja/corporation-tax-act/suppl-4191-58/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-58/art-9/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-20261008T111236-107, translated 2026-10-08 - claude-sonnet-5-5 — Machine translation, batch corporation-tax-act-20261009T162006-001, translated 2026-10-10 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08