# 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-4261-10/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-4261-10/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4261-10/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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4261-10/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1</sup>

**第一項**  この法律は、平成二十六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。
<sup>suppl-4261-10/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1</sup>
This Act comes into effect on April 1, 2014; 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>

  **一から五まで**  略
  <sup>suppl-4261-10/art-1/par-1/item-1-to-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-1-to-5 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-1-to-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　平成二十八年四月一日
  <sup>suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-6</sup>
  the following provisions: April 1, 2016;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条の規定（同条中法人税法第二条第二十六号の改正規定、同法第二十六条の改正規定（同条第三項に係る部分を除く。）、同法第三十四条の改正規定、同法第三十八条の改正規定、同法第六十二条の七第七項の改正規定、同法第六十七条第三項の改正規定、同法第六十九条第二項の改正規定（「第十一項」を「第十七項」に改める部分を除く。）、同法第八十条の二の改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十五第二項の改正規定、同法第八十一条の二十五第一項の改正規定、同法第八十二条の改正規定及び同法別表第二の改正規定を除く。）並びに附則第二十五条から第三十五条まで、第百五十六条（租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第四号の改正規定に限る。）及び第百六十条の規定
    <sup>suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-6/sub-2</sup>
    the provisions of Article 3 (excluding the provisions in that Article amending Article 2, item (xxvi) of the Corporation Tax Act, the provisions amending Article 26 of that Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 34 of that Act, the provisions amending Article 38 of that Act, the provisions amending Article 62-7, paragraph (7) of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 69, paragraph (2) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (17)"), the provisions amending Article 80-2 of that Act, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-15, paragraph (2) of that Act, the provisions amending Article 81-25, paragraph (1) of that Act, the provisions amending Article 82 of that Act and the provisions amending Appended Table 2 of that Act), and the provisions of Articles 25 through 35, Article 156 (limited to the provisions amending Article 2, paragraph (1), item (iv) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010)) and Article 160 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **七から九まで**  略
  <sup>suppl-4261-10/art-1/par-1/item-7-to-9 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-7-to-9 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-7-to-9</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-10</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4261-10/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-10/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条中法人税法第二条第二十六号の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-10/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-10/sub-2</sup>
    the provisions in Article 3 amending Article 2, item (xxvi) of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

  **十一**  次に掲げる規定　電気事業法の一部を改正する法律（平成二十五年法律第七十四号）の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-11 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-11</sup>
  the following provisions: the date on which the Act Partially Amending the Electricity Business Act (Act No. 74 of 2013) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4261-10/art-1/par-1/item-11/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-11/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-11/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第三条中法人税法別表第二の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-11/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-11/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-11/sub-2</sup>
    the provisions in Article 3 amending Appended Table 2 of the Corporation Tax Act;
    <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　地方法人税法の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-12</sup>
  the following provisions: the date on which the Local Corporation Tax Act comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  第三条中法人税法第二十六条の改正規定（同条第三項に係る部分を除く。）、同法第三十八条の改正規定、同法第六十七条第三項の改正規定、同法第六十九条第二項の改正規定（「第十一項」を「第十七項」に改める部分を除く。）、同法第八十条の二の改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十五第二項の改正規定、同法第八十一条の二十五第一項の改正規定及び同法第八十二条の改正規定
    <sup>suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-12/sub-1</sup>
    the provisions in Article 3 amending Article 26 of the Corporation Tax Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 38 of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 69, paragraph (2) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (17)"), the provisions amending Article 80-2 of that Act, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-15, paragraph (2) of that Act, the provisions amending Article 81-25, paragraph (1) of that Act and the provisions amending Article 82 of that Act;
    <sup>machine translation, not official</sup>

  **十三**  第三条中法人税法第三十四条第一項第三号イ（２）の改正規定　会社法の一部を改正する法律（平成二十六年法律第九十号）の施行の日
  <sup>suppl-4261-10/art-1/par-1/item-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-1/par-1/item-13 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-1/par-1/item-13</sup>
  the provisions in Article 3 amending Article 34, paragraph (1), item (iii), (a), (2) of the Corporation Tax Act: the date on which the Act Partially Amending the Companies Act (Act No. 90 of 2014) comes into effect.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4261-10/art-28 — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-28
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4261-10/art-34 — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-34
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4261-10/art-27 — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-27 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-27
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4261-10/art-30 — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-30
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4261-10/art-25 — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-25
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4261-10/art-26 — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-26
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4261-10/art-33 — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-33
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4261-10/art-35 — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-35 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-35
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4261-10/art-32 — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-32 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-32
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4261-10/art-29 — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-29
- suppl-4261-10/art-1/par-1/item-6/sub-2: 附則第二十五条から第三十五条まで → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4261-10/art-31 — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-31

## Cited by

1 provision cites this one. No official source publishes this direction.

- 法人税法 附則第百六十四条第一項（罰則の適用に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4261-10/art-164/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4261-10/art-164/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-20261008T111236-121, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-122, 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