# 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-4281-15/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-4281-15/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4281-15/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.

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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4281-15/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1</sup>

**第一項**  この法律は、平成二十八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-4281-15/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1</sup>
This Act comes into effect on April 1, 2016; 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>

  **一から四まで**  略
  <sup>suppl-4281-15/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　公布の日から起算して一年を超えない範囲内において政令で定める日
  <sup>suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-5</sup>
  the following provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第百四十四条の六第二項ただし書の改正規定、同法第百四十九条第一項ただし書の改正規定及び同条第二項の改正規定
    <sup>suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-5/sub-1</sup>
    the provisions of Article 2 amending the proviso to Article 144-6, paragraph (2) of the Corporation Tax Act, the provisions amending the proviso to Article 149, paragraph (1) of that Act and the provisions amending paragraph (2) of that Article;
    <sup>machine translation, not official</sup>

  **六から七の二まで**  略
  <sup>suppl-4281-15/art-1/par-1/item-6-to-7-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1/par-1/item-6-to-7-2 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-6-to-7-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七の三**  次に掲げる規定　令和元年十月一日
  <sup>suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-7-3</sup>
  the following provisions: October 1, 2019;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第百四十二条の二第一項第四号の改正規定及び附則第二十八条の規定
    <sup>suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-7-3/sub-1</sup>
    the provisions of Article 2 amending Article 142-2, paragraph (1), item (iv) of the Corporation Tax Act and the provisions of Article 28 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **八から九の二まで**  略
  <sup>suppl-4281-15/art-1/par-1/item-8-to-9-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1/par-1/item-8-to-9-2 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-8-to-9-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　医療法の一部を改正する法律（平成二十七年法律第七十四号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-4281-15/art-1/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-10</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act (Act No. 74 of 2015) come into effect;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第六十四条の四第三項の改正規定及び同法別表第二医療法人（医療法（昭和二十三年法律第二百五号）第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）の項の改正規定
    <sup>suppl-4281-15/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-1/par-1/item-10/sub-1</sup>
    the provisions of Article 2 amending Article 64-4, paragraph (3) of the Corporation Tax Act and the provisions amending the row for medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act (Act No. 205 of 1948)) in Appended Table 2 of that Act;
    <sup>machine translation, not official</sup>

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## Cites
- suppl-4281-15/art-1/par-1/item-7-3/sub-1: 附則第二十八条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4281-15/art-28 — https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-28
- suppl-4281-15/art-1/par-1/item-10/sub-1: 医療法（昭和二十三年法律第二百五号）第四十二条の二第一項 → e-Gov law 323AC0000000205, 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — not held in this collection

## Cited by

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

- 法人税法 附則第百六十八条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-15/art-168/par-1

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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-20261008T111236-126, 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