# 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-4221-65` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4221-65 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4221-65 - 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 平成二二年一二月三日法律第六五号 suppl-4221-65 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-65 · https://japanlaw.org/l/340AC0000000034/suppl-4221-65 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4221-65/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-65/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-65/art-1 **第一項** この法律は、公布の日から起算して九月を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。 suppl-4221-65/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-65/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-65/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation (hereinafter referred to as "the Effective Date"). machine translation, not official ### 第二十六条（法人税法の一部改正に伴う経過措置） — Transitional Measures upon the Partial Amendment of the Corporation Tax Act caption: machine translation, not official suppl-4221-65/art-26 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-65/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4221-65/art-26 **第一項** 前条の規定による改正前の法人税法（以下この条において「旧法人税法」という。）第四十五条第一項第七号に掲げる事業を営む法人で施行日前に附則第二条の規定による廃止前の有線放送電話に関する法律第三条の許可を受けているものが同項に規定する受益者から交付を受けた金銭又は資材をもって取得する同項に規定する固定資産及び当該受益者から交付を受ける旧法人税法第四十五条第二項に規定する固定資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号中「有線放送電話に関する法律」とあるのは、「放送法等の一部を改正する法律（平成二十二年法律第六十五号）附則第二条（法律の廃止）の規定による廃止前の有線放送電話に関する法律」とする。 suppl-4221-65/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4221-65/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-65/art-26/par-1 With regard to the Fixed Assets prescribed in Article 45, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Corporation Tax Act" in this Article) that a corporation conducting the business listed in item (vii) of that paragraph that had, before the Effective Date, obtained the permission under Article 3 of the Act on Wire Broadcasting Telephone Business prior to its repeal by the provisions of Article 2 of the Supplementary Provisions acquires with monies or materials delivered by the users prescribed in that paragraph, and the Fixed Assets prescribed in Article 45, paragraph (2) of the Former Corporation Tax Act delivered by those users, the provisions of that Article (limited to the part pertaining to that item) remain in force. In such a case, the phrase "Act on Wire Broadcasting Telephone Business" in that item is deemed to be replaced with "Act on Wire Broadcasting Telephone Business prior to its repeal by the provisions of Article 2 (Repeal of Acts) of the Supplementary Provisions of the Act Partially Amending the Broadcasting Act, etc. (Act No. 65 of 2010)". machine translation, not official --- ## Cites - suppl-4221-65/art-26/par-1: この条 → 法人税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4221-65/art-26 — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-65/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4221-65/art-26 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第二十六条第一項（法人税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4221-65/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4221-65/art-26/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-20261008T111236-115, 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