# 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-4191-64`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4191-64
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-64
- 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 平成一九年五月三〇日法律第六四号
suppl-4191-64 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-64 · https://japanlaw.org/l/340AC0000000034/suppl-4191-64
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4191-64/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-64/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-64/art-1
**第一項** この法律は、公布の日から施行する。ただし、第四十六条及び第四十七条並びに附則第六条、第七条第四項、第五項及び第七項、同条第八項（同条第七項に関する部分に限る。）、第八条、第九条第六項、第七項、第十一項及び第十二項、第十一条、第十三条第五項、第十六条、第二十六条から第二十九条まで、第三十一条から第三十四条まで、第三十六条から第四十一条まで並びに第四十七条の規定は、平成二十年十月一日から施行する。
suppl-4191-64/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4191-64/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-64/art-1/par-1
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 46 and 47, and of Article 6, Article 7, paragraphs (4), (5), and (7), paragraph (8) of that Article (limited to the part concerning paragraph (7) of that Article), Article 8, Article 9, paragraphs (6), (7), (11), and (12), Article 11, Article 13, paragraph (5), Article 16, Articles 26 through 29, Articles 31 through 34, Articles 36 through 41, and Article 47 of the Supplementary Provisions come into effect on October 1, 2008.
machine translation, not official
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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-20261008T111236-107, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-108, 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