# 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-4271-31` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4271-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4271-31 - 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 平成二七年五月二九日法律第三一号 suppl-4271-31 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-31 · https://japanlaw.org/l/340AC0000000034/suppl-4271-31 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4271-31/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-31/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-31/art-1 **第一項** この法律は、平成三十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、それぞれ当該各号に定める日から施行する。 suppl-4271-31/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-31/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-31/art-1/par-1 This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect as of the days specified respectively in those items. machine translation, not official **一** 第一条の規定、第五条中健康保険法第九十条第二項及び第九十五条第六号の改正規定、同法第百五十三条第一項の改正規定、同法附則第四条の四の改正規定、同法附則第五条の改正規定、同法附則第五条の二の改正規定、同法附則第五条の三の改正規定並びに同条の次に四条を加える改正規定、第七条中船員保険法第七十条第四項の改正規定及び同法第八十五条第二項第三号の改正規定、第八条の規定並びに第十二条中社会保険診療報酬支払基金法第十五条第二項の改正規定並びに次条第一項並びに附則第六条から第九条まで、第十五条、第十八条、第二十六条、第五十九条、第六十二条及び第六十七条から第六十九条までの規定　公布の日 suppl-4271-31/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4271-31/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4271-31/art-1/par-1/item-1 the provisions of Article 1, the provisions in Article 5 amending Article 90, paragraph (2) and Article 95, item (vi) of the Health Insurance Act, the provisions amending Article 153, paragraph (1) of that Act, the provisions amending Article 4-4 of the Supplementary Provisions of that Act, the provisions amending Article 5 of the Supplementary Provisions of that Act, the provisions amending Article 5-2 of the Supplementary Provisions of that Act, and the provisions amending Article 5-3 of the Supplementary Provisions of that Act and adding four Articles after that Article, the provisions in Article 7 amending Article 70, paragraph (4) of the Mariners Insurance Act and the provisions amending Article 85, paragraph (2), item (iii) of that Act, the provisions of Article 8, and the provisions in Article 12 amending Article 15, paragraph (2) of the Act on Social Insurance Medical Fee Payment Fund, and the provisions of paragraph (1) of the following Article and Articles 6 through 9, Article 15, Article 18, Article 26, Article 59, Article 62 and Articles 67 through 69 of the Supplementary Provisions: the date of promulgation; machine translation, not official --- ## 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-20261008T111236-125, 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