# 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-4231-119` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-119 - 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 平成二三年一二月一四日法律第一一九号 suppl-4231-119 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-119/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119/art-1 **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。 suppl-4231-119/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119/art-1/par-1 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: machine translation, not official **一** 略 suppl-4231-119/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119/art-1/par-1/item-1 Omitted machine translation, not official **二** 附則第二十一条の規定　公布の日又は経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）の施行の日のいずれか遅い日 suppl-4231-119/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119/art-1/par-1/item-2 Article 21 of the Supplementary Provisions: the date of promulgation or the date on which the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) comes into effect, whichever is later. machine translation, not official **三** 附則第二十二条の規定　第一号に定める日又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）附則第一条第三号に定める日のいずれか遅い日 suppl-4231-119/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119/art-1/par-1/item-3 the provisions of Article 22 of the Supplementary Provisions: the date specified in item (i) or the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), whichever is later. machine translation, not official ### 第二十三条（調整規定） — Adjustment Provisions caption: machine translation, not official suppl-4231-119/art-23 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119/art-23 **第一項** 附則第一条第二号に定める日が東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の施行の日以後である場合には、前条中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。 第五十二条第二項第四号中「租税特別措置法第六十八条の九第一項」を「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この号において「震災特例法」という。）第二十五条の二第二項及び第三項並びに第二十五条の三第一項の規定、租税特別措置法第六十八条の九第一項」に改め、「第六十八条の十五の三第一項後段（」の下に「震災特例法第二十五条の四第一項の規定、」を加え、「これに」を「これらに」に改める。 附則第七条のうち経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律附則第一条第三号ニの改正規定中「附則第一条第三号ニ」を「附則第一条第三号ホ」に改める。 第五十二条第二項第四号中「租税特別措置法第六十八条の九第一項」を「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この号において「震災特例法」という。）第二十五条の二第二項及び第三項並びに第二十五条の三第一項の規定、租税特別措置法第六十八条の九第一項」に改め、「第六十八条の十五の三第一項後段（」の下に「震災特例法第二十五条の四第一項の規定、」を加え、「これに」を「これらに」に改める。 suppl-4231-119/art-23/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119/art-23/par-1 If the date specified in Article 1, item (ii) of the Supplementary Provisions is on or after the date on which the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake comes into effect, the phrases in the preceding Article set forth in the left-hand column of the following table are to be the phrases set forth in the right-hand column of that table. In Article 52, paragraph (2), item (iv), "Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation" is replaced with "the provisions of Article 25-2, paragraphs (2) and (3) and Article 25-3, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; referred to as the 'Earthquake Special Provisions Act' in this item), Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation", the words "the provisions of Article 25-4, paragraph (1) of the Earthquake Special Provisions Act," are added after "the second sentence of Article 68-15-3, paragraph (1) (", and "to it" is replaced with "to them". In the provisions of Article 7 of the Supplementary Provisions amending Article 1, item (iii), (d) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure, "Article 1, item (iii), (d) of the Supplementary Provisions" is replaced with "Article 1, item (iii), (e) of the Supplementary Provisions". In Article 52, paragraph (2), item (iv), "Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation" is replaced with "the provisions of Article 25-2, paragraphs (2) and (3) and Article 25-3, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; referred to as the 'Earthquake Special Provisions Act' in this item), Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation", the words "the provisions of Article 25-4, paragraph (1) of the Earthquake Special Provisions Act," are added after "the second sentence of Article 68-15-3, paragraph (1) (", and "to it" is replaced with "to them". machine translation, not official --- ## Cites - suppl-4231-119/art-1/par-1/item-3: 第一号 → 法人税法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4231-119/art-1/par-1/item-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119/art-1/par-1/item-1 - suppl-4231-119/art-23/par-1: 附則第一条第二号 → 法人税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4231-119/art-1/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119/art-1/par-1/item-2 - suppl-4231-119/art-23/par-1: 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この号において「震災特例法」という。）第二十五条の二第二項 → e-Gov law 423AC0000000029, 第二十五条の二第二項 (Article 25-2, paragraph (2)), art-25-2/par-2 — not held in this collection - suppl-4231-119/art-23/par-1: 第三項 → e-Gov law 423AC0000000029, 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — not held in this collection - suppl-4231-119/art-23/par-1: 第二十五条の三第一項 → e-Gov law 423AC0000000029, 第二十五条の三第一項 (Article 25-3, paragraph (1)), art-25-3/par-1 — not held in this collection - suppl-4231-119/art-23/par-1: 震災特例法第二十五条の四第一項 → e-Gov law 423AC0000000029, 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119/art-1/par-1/item-3 - 法人税法 附則第二十三条第一項（調整規定） — https://japanlaw.org/ja/corporation-tax-act/suppl-4231-119/art-23/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-119/art-23/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-20261008T111236-119, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-120, 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