# 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-4231-117`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4231-117
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-117
- 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 平成二三年一二月二日法律第一一七号
<sup>suppl-4231-117 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-117 · https://japanlaw.org/l/340AC0000000034/suppl-4231-117</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-117/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-117/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-117/art-1</sup>

**第一項**  この法律は、公布の日から施行する。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。
<sup>suppl-4231-117/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-117/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-117/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  略
  <sup>suppl-4231-117/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-117/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-117/art-1/par-1/item-1</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **二**  第四章の規定並びに第四十五条、第四十七条、第四十九条、第五十一条から第五十四条まで、第五十六条、第五十七条、第五十九条、第六十三条及び第六十四条の規定（これらの規定中復興特別所得税に係る部分に限る。）並びに附則第六条の規定　平成二十五年一月一日
  <sup>suppl-4231-117/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-117/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-117/art-1/par-1/item-2</sup>
  the provisions of Chapter IV, the provisions of Articles 45, 47, 49, 51 through 54, 56, 57, 59, 63, and 64 (limited to the parts of these provisions pertaining to special income tax for reconstruction), and the provisions of Article 6 of the Supplementary Provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

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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-20261008T111236-119, 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