# 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-4281-89` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4281-89 - 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 平成二八年一一月二八日法律第八九号 suppl-4281-89 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89 · https://japanlaw.org/l/340AC0000000034/suppl-4281-89 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4281-89/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-89/art-1 **第一項** この法律は、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から施行する。ただし、第一章、第三章、第百三条、第百六条、第百七条、第百十条（第八十条（第八十六条及び第八十八条第二項において準用する場合を含む。）に係る部分に限る。）、第百十二条（第十二号に係る部分に限る。）、第百十四条及び第百十五条の規定並びに附則第五条から第九条まで、第十一条、第十四条から第十七条まで、第十八条（登録免許税法（昭和四十二年法律第三十五号）別表第三の改正規定に限る。）、第二十条から第二十三条まで及び第二十六条の規定は、公布の日から施行する。 suppl-4281-89/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-89/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 1 year from the date of promulgation; provided, however, that the provisions of Chapter I, Chapter III, Article 103, Article 106, Article 107, Article 110 (limited to the part pertaining to Article 80 (including as applied mutatis mutandis pursuant to Article 86 and Article 88, paragraph (2))), Article 112 (limited to the part pertaining to item (xii)), Article 114 and Article 115, and the provisions of Articles 5 through 9, Article 11, Articles 14 through 17, Article 18 (limited to the provision amending Appended Table 3 of the Registration and License Tax Act (Act No. 35 of 1967)), Articles 20 through 23 and Article 26 of the Supplementary Provisions come into effect as of the date of promulgation. machine translation, not official ### 第二十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4281-89/art-25 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4281-89/art-25 **第一項** この法律の施行前にした行為及びこの法律の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4281-89/art-25/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-89/art-25/par-1 The provisions then in force continue to govern the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of this Act. machine translation, not official ### 第二十六条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4281-89/art-26 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4281-89/art-26 **第一項** この附則に規定するもののほか、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-4281-89/art-26/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-89/art-26/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4281-89/art-1/par-1: 第二十六条 → 法人税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4281-89/art-26 — https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89/art-26 · https://japanlaw.org/l/340AC0000000034/suppl-4281-89/art-26 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-4281-89/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4281-89/art-1/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-20261008T111236-127, 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