# 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-4231-56` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4231-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4231-56 - 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 平成二三年五月二七日法律第五六号 suppl-4231-56 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-56 · https://japanlaw.org/l/340AC0000000034/suppl-4231-56 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4231-56/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-56/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-56/art-1 **第一項** この法律は、平成二十三年六月一日から施行する。 suppl-4231-56/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-56/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-56/art-1/par-1 This Act comes into effect on June 1, 2011. machine translation, not official ### 第四十二条（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-4231-56/art-42 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-56/art-42 · https://japanlaw.org/l/340AC0000000034/suppl-4231-56/art-42 **第一項** 存続共済会は、法人税法その他法人税に関する法令の規定の適用については、同法別表第二に掲げる法人とみなす。 suppl-4231-56/art-42/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-56/art-42/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4231-56/art-42/par-1 The continuing mutual aid association is deemed to be a corporation listed in Appended Table 2 of the Corporation Tax Act with regard to the application of the provisions of that Act and other laws and regulations concerning corporation tax. machine translation, not official **第二項** 存続共済会は、地方税法第七百一条の三十四第二項の規定の適用については、法人税法第二条第六号の公益法人等とみなす。 suppl-4231-56/art-42/par-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4231-56/art-42/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4231-56/art-42/par-2 The continuing mutual aid association is deemed to be a public interest corporation, etc. referred to in Article 2, item (vi) of the Corporation Tax Act with regard to the application of the provisions of Article 701-34, paragraph (2) of the Local Tax Act. machine translation, not official --- ## Cites - suppl-4231-56/art-42/par-2: 地方税法第七百一条の三十四第二項 → e-Gov law 325AC0000000226, 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — not held in this collection --- ## 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-20261008T111236-116, 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