# 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-4201-23/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-4201-23/art-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4201-23/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-4201-23/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1 **第一項** この法律は、平成二十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4201-23/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1 This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一から四まで** 略 suppl-4201-23/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-1-to-4 Omitted machine translation, not official **五** 次に掲げる規定　一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日） suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5 the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008) machine translation, not official **イ** 第一条中所得税法第十一条の改正規定、同法第七十八条（見出しを含む。）の改正規定、同法第八十七条第一項及び第百二十条第三項第一号の改正規定、同法第百六十一条第一号の二の改正規定並びに同法別表第一の改正規定（同表第一号の表沖縄振興開発金融公庫の項の前に次のように加える部分、同表商品先物取引協会の項に係る部分、同表日本土地家屋調査士会連合会の項の次に次のように加える部分及び同表農業協同組合連合会（医療法（昭和二十三年法律第二百五号）第三十一条（公的医療機関の定義）に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。）の項に係る部分を除く。）並びに次条並びに附則第八条、第百六条、第百十条及び第百十二条から第百十六条までの規定 suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5/sub-1 the provisions in Article 1 amending Article 11 of the Income Tax Act, amending Article 78 of that Act (including its heading), amending Article 87, paragraph (1) and Article 120, paragraph (3), item (i) of that Act, amending Article 161, item (i)-2 of that Act, and amending Appended Table I of that Act (excluding the part adding the following before the row for the Okinawa Development Finance Corporation in the table in item (i) of that Table, the part concerning the row for the Commodity Futures Association in that Table, the part adding the following after the row for the Japan Federation of Land and House Investigators' Associations in that Table, and the part concerning the row for federations of agricultural cooperatives (limited to those that establish a hospital or clinic falling under the category of public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act (Act No. 205 of 1948) and that the Minister of Finance has designated as meeting the requirements specified by Cabinet Order) in that Table), and the provisions of the following Article and of Articles 8, 106, and 110 and Articles 112 through 116 of the Supplementary Provisions; machine translation, not official **ロ** 第二条中法人税法第二条第九号の次に一号を加える改正規定、同法第四条の改正規定、同法第九条に一項を加える改正規定、同法第十条の改正規定、同法第十条の二の改正規定、同法第十三条第二項第一号の改正規定（「内国法人である」を削る部分に限る。）、同項第二号の改正規定、同法第三十七条第三項第二号の改正規定、同条第四項の改正規定（同項中「、公益法人等」の下に「（別表第二に掲げる一般社団法人及び一般財団法人を除く。以下この項及び次項において同じ。）」を加える部分及び同項ただし書中「内国法人である」を削る部分に限る。）、同条第五項の改正規定、同法第三十八条第二項第一号の改正規定、同法第六十六条の改正規定、同法第百四十三条の改正規定、同法第百五十条第二項の改正規定（「である公益法人等又は人格のない社団等」を「（人格のない社団等に限る。）」に改める部分に限る。）、同法別表第一の改正規定（同表第一号の表日本中央競馬会の項の次に次のように加える部分を除く。）、同法別表第二の改正規定（同表第一号の表貸金業協会の項の前に次のように加える部分（医療法人（医療法（昭和二十三年法律第二百五号）第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）の項に係る部分に限る。）及び同表農業協同組合連合会（医療法（昭和二十三年法律第二百五号）第三十一条（公的医療機関の定義）に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。）の項中「（昭和二十三年法律第二百五号）」を削る部分を除く。）及び法人税法別表第三の改正規定並びに附則第十条、第十一条、第十五条及び第二十一条の規定、附則第九十三条中租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第四条第二項、第四項及び第六項の改正規定並びに附則第九十七条、第百四条、第百五条、第百七条、第百八条及び第百十一条の規定 suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-5/sub-2 the provisions in Article 2 adding one item after Article 2, item (ix) of the Corporation Tax Act, amending Article 4 of that Act, adding one paragraph to Article 9 of that Act, amending Article 10 of that Act, amending Article 10-2 of that Act, amending Article 13, paragraph (2), item (i) of that Act (limited to the part deleting "that is a domestic corporation"), amending item (ii) of that paragraph, amending Article 37, paragraph (3), item (ii) of that Act, amending paragraph (4) of that Article (limited to the part adding "(excluding general incorporated associations and general incorporated foundations listed in Appended Table 2; hereinafter the same applies in this paragraph and the following paragraph)" after ", public interest corporations, etc." in that paragraph and the part deleting "that is a domestic corporation" in the proviso to that paragraph), amending paragraph (5) of that Article, amending Article 38, paragraph (2), item (i) of that Act, amending Article 66 of that Act, amending Article 143 of that Act, amending Article 150, paragraph (2) of that Act (limited to the part replacing "that is a public interest corporation, etc. or an association or foundation without juridical personality" with "(limited to an association or foundation without juridical personality)"), amending Appended Table 1 of that Act (excluding the part adding the following after the row for the Japan Racing Association in the table in item (i) of that Table), amending Appended Table 2 of that Act (excluding the part adding the following before the row for money lenders' associations in the table in item (i) of that Table (limited to the part concerning the row for medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948))) and the part deleting "(Act No. 205 of 1948)" in the row for federations of agricultural cooperatives (limited to those that establish a hospital or clinic falling under the category of public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act (Act No. 205 of 1948) and that the Minister of Finance has designated as meeting the requirements specified by Cabinet Order) in that Table), and amending Appended Table 3 of the Corporation Tax Act, and the provisions of Articles 10, 11, 15, and 21 of the Supplementary Provisions, the provisions in Article 93 of the Supplementary Provisions amending Article 4, paragraphs (2), (4), and (6) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc., and the provisions of Articles 97, 104, 105, 107, 108, and 111 of the Supplementary Provisions. machine translation, not official **六** 次に掲げる規定　日本年金機構法（平成十九年法律第百九号）の施行の日 suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-6 the following provisions: the date on which the Japan Pension Organization Act (Act No. 109 of 2007) comes into effect machine translation, not official **イ** 略 suppl-4201-23/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-6/sub-1 Omitted machine translation, not official **ロ** 第二条中法人税法別表第一第一号の表日本中央競馬会の項の次に次のように加える改正規定 suppl-4201-23/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-1/par-1/item-6/sub-2 the provision in Article 2 adding the following after the row for the Japan Racing Association in the table in item (i) of Appended Table 1 of the Corporation Tax Act. machine translation, not official --- ## Cites - suppl-4201-23/art-1/par-1/item-5/sub-1: 医療法（昭和二十三年法律第二百五号）第三十一条 → e-Gov law 323AC0000000205, 第三十一条 (Article 31), art-31 — not held in this collection - suppl-4201-23/art-1/par-1/item-5/sub-2: 第十一条 → 法人税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4201-23/art-11 — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-11 - suppl-4201-23/art-1/par-1/item-5/sub-2: 第十五条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4201-23/art-15 — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-15 - suppl-4201-23/art-1/par-1/item-5/sub-2: 医療法（昭和二十三年法律第二百五号）第四十二条の二第一項 → e-Gov law 323AC0000000205, 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — not held in this collection - suppl-4201-23/art-1/par-1/item-5/sub-2: 医療法（昭和二十三年法律第二百五号）第三十一条 → e-Gov law 323AC0000000205, 第三十一条 (Article 31), art-31 — not held in this collection - suppl-4201-23/art-1/par-1/item-5/sub-2: 第二十一条 → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4201-23/art-21 — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-21 - suppl-4201-23/art-1/par-1/item-5/sub-2: 附則第十条 → 法人税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4201-23/art-10 — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-10 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十一条第一項（外国公益法人等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-11/par-1 - 法人税法 附則第十三条第二項（課税所得の範囲の変更等の場合の法人税法の適用に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-13/par-2 - 法人税法 附則第十五条第一項（寄附金の損金不算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-15/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-15/par-1 - 法人税法 附則第二十条第二項（公益法人等が普通法人に移行する場合の所得の金額の計算に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-20/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-20/par-2 - 法人税法 附則第二十一条第一項（各事業年度の所得に対する法人税の税率に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-21/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-21/par-1 - 法人税法 附則第百十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4201-23/art-119/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4201-23/art-119/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-20261008T111236-109, 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