# 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-4301-7/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-4301-7/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/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-4301-7/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1</sup>

**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、当該各号に定める日から施行する。
<sup>suppl-4301-7/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1</sup>
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-4301-7/art-1/par-1/item-1-to-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成三十一年一月一日
  <sup>suppl-4301-7/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-4</sup>
  the following provisions: January 1, 2019;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4301-7/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第二条第十二号の十九の改正規定、同法第六十九条の改正規定、同法第百三十九条の改正規定、同法第百四十四条の二第五項の改正規定、同法第百四十四条の六第一項ただし書の改正規定及び同法第百四十九条第一項ただし書の改正規定並びに附則第二十一条、第二十九条及び第三十八条の規定
    <sup>suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-4/sub-2</sup>
    the provisions amending Article 2, item (xii)-19, Article 69, Article 139, Article 144-2, paragraph (5), the proviso to Article 144-6, paragraph (1) and the proviso to Article 149, paragraph (1) of the Corporation Tax Act in Article 2, and the provisions of Articles 21, 29 and 38 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成三十一年四月一日
  <sup>suppl-4301-7/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-5</sup>
  the following provisions: April 1, 2019;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第四条の三第十二項の改正規定
    <sup>suppl-4301-7/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-5/sub-1</sup>
    the provisions amending Article 4-3, paragraph (12) of the Corporation Tax Act in Article 2;
    <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　令和二年一月一日
  <sup>suppl-4301-7/art-1/par-1/item-6 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-6</sup>
  the following provisions: January 1, 2020;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4301-7/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-6/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法の目次の改正規定（「第四十一条」を「第四十一条の二」に改める部分、「・第八十一条の八」を「―第八十一条の八の二」に改める部分及び「第百四十四条の二」を「第百四十四条の二の三」に改める部分に限る。）、同法第二編第一章第一節第四款第五目中第四十一条の次に一条を加える改正規定、同法第六十七条第三項の改正規定、同法第六十八条第一項の改正規定、同法第六十九条の次に一条を加える改正規定、同法第七十条の二の改正規定、同法第七十二条第三項の改正規定（「。）中」の下に「「確定した決算」とあるのは「決算」と、」を加え、「、「確定した決算」とあるのは「決算」と」を削る部分を除く。）、同法第八十条第一項の改正規定、同法第八十一条の三第一項の改正規定、同編第一章の二第一節第三款第五目中第八十一条の八の次に一条を加える改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十四第一項の改正規定、同法第八十一条の十五の次に一条を加える改正規定、同法第八十一条の十七の改正規定、同法第八十一条の十八第一項の改正規定、同法第八十一条の二十第三項の改正規定、同法第八十一条の三十一第一項の改正規定、同法第百四十二条第二項の改正規定、同法第百四十二条の六の次に一条を加える改正規定、同法第百四十四条の改正規定、同法第百四十四条の二第一項の改正規定、同法第三編第二章第二節中同条の次に二条を加える改正規定及び同法第百四十四条の四第四項第一号の改正規定並びに附則第二十三条、第三十条、第三十四条、第三十五条、第三十九条及び第四十条の規定
    <sup>suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-6/sub-2</sup>
    the provisions amending the table of contents of the Corporation Tax Act in Article 2 (limited to the part replacing "Article 41" with "Article 41-2", the part replacing "and 81-8" with "to 81-8-2" and the part replacing "Article 144-2" with "Article 144-2-3"), the provisions adding one Article after Article 41 in Part II, Chapter I, Section 1, Subsection 4, Division 5 of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 68, paragraph (1) of that Act, the provisions adding one Article after Article 69 of that Act, the provisions amending Article 70-2 of that Act, the provisions amending Article 72, paragraph (3) of that Act (excluding the part adding "the phrase 'final settlement of accounts' is deemed to be replaced with 'settlement of accounts'," after ".) in" and deleting ", the phrase 'final settlement of accounts' is deemed to be replaced with 'settlement of accounts'"), the provisions amending Article 80, paragraph (1) of that Act, the provisions amending Article 81-3, paragraph (1) of that Act, the provisions adding one Article after Article 81-8 in Chapter I-2, Section 1, Subsection 3, Division 5 of that Part, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-14, paragraph (1) of that Act, the provisions adding one Article after Article 81-15 of that Act, the provisions amending Article 81-17 of that Act, the provisions amending Article 81-18, paragraph (1) of that Act, the provisions amending Article 81-20, paragraph (3) of that Act, the provisions amending Article 81-31, paragraph (1) of that Act, the provisions amending Article 142, paragraph (2) of that Act, the provisions adding one Article after Article 142-6 of that Act, the provisions amending Article 144 of that Act, the provisions amending Article 144-2, paragraph (1) of that Act, the provisions adding two Articles after that Article in Part III, Chapter II, Section 2 of that Act and the provisions amending Article 144-4, paragraph (4), item (i) of that Act, and the provisions of Articles 23, 30, 34, 35, 39 and 40 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　令和二年四月一日
  <sup>suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-7</sup>
  the following provisions: April 1, 2020;
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法の目次の改正規定（「第一目　受取配当等（第二十三条―第二十四条）」を「／第一目　収益の額（第二十二条の二）／第一目の二　受取配当等（第二十三条―第二十四条）／」に、「第四十一条」を「第四十一条の二」に、「引当金」を「貸倒引当金」に改める部分、「・第八十一条の八」を「―第八十一条の八の二」に改める部分及び「第百四十四条の二」を「第百四十四条の二の三」に改める部分を除く。）、同法第三条の改正規定、同法第二編第一章第三節第二款の次に一款を加える改正規定、同編第一章の二第三節第二款の次に一款を加える改正規定及び同法第八十一条の二十五（見出しを含む。）の改正規定並びに附則第三十一条、第三十六条及び第三十七条の規定
    <sup>suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-7/sub-1</sup>
    the provisions amending the table of contents of the Corporation Tax Act in Article 2 (excluding the part replacing "Division 1 Dividends Received, etc. (Articles 23 to 24)" with "/Division 1 Amount of Proceeds (Article 22-2)/Division 1-2 Dividends Received, etc. (Articles 23 to 24)/", "Article 41" with "Article 41-2" and "Reserves" with "Bad Debt Reserves", the part replacing "and 81-8" with "to 81-8-2" and the part replacing "Article 144-2" with "Article 144-2-3"), the provisions amending Article 3 of that Act, the provisions adding one Subsection after Part II, Chapter I, Section 3, Subsection 2 of that Act, the provisions adding one Subsection after Chapter I-2, Section 3, Subsection 2 of that Part and the provisions amending Article 81-25 of that Act (including its caption), and the provisions of Articles 31, 36 and 37 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **八及び九**  略
  <sup>suppl-4301-7/art-1/par-1/item-8-to-9 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-8-to-9 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-8-to-9</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　農業経営基盤強化促進法等の一部を改正する法律（平成三十年法律第二十三号）の施行の日
  <sup>suppl-4301-7/art-1/par-1/item-10 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-10</sup>
  the following provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 23 of 2018) comes into effect;
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4301-7/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-10/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法第五十条第一項第一号の改正規定及び附則第二十四条の規定
    <sup>suppl-4301-7/art-1/par-1/item-10/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-10/sub-2</sup>
    the provisions amending Article 50, paragraph (1), item (i) of the Corporation Tax Act in Article 2, and the provisions of Article 24 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **十一**  略
  <sup>suppl-4301-7/art-1/par-1/item-11 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-11 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-11</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十二**  次に掲げる規定　地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第四号に掲げる規定の施行の日
  <sup>suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-12 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-12</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) come into effect.
  <sup>machine translation, not official</sup>

    **イ**  略
    <sup>suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-12/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ロ**  第二条中法人税法別表第一の改正規定
    <sup>suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-1/par-1/item-12/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-12/sub-2</sup>
    the provisions amending Appended Table 1 of the Corporation Tax Act in Article 2.
    <sup>machine translation, not official</sup>

---

## Cites
- suppl-4301-7/art-1/par-1/item-4/sub-2: 第三十八条 → 法人税法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-4301-7/art-38 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-38 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-38
- suppl-4301-7/art-1/par-1/item-4/sub-2: 附則第二十一条 → 法人税法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4301-7/art-21 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-21 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21
- suppl-4301-7/art-1/par-1/item-4/sub-2: 第二十九条 → 法人税法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4301-7/art-29 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-29 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-29
- suppl-4301-7/art-1/par-1/item-6/sub-2: 附則第二十三条 → 法人税法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4301-7/art-23 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-23 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-23
- suppl-4301-7/art-1/par-1/item-6/sub-2: 第三十条 → 法人税法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4301-7/art-30 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-30
- suppl-4301-7/art-1/par-1/item-6/sub-2: 第三十五条 → 法人税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4301-7/art-35 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-35 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-35
- suppl-4301-7/art-1/par-1/item-6/sub-2: 第三十四条 → 法人税法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4301-7/art-34 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-34 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-34
- suppl-4301-7/art-1/par-1/item-6/sub-2: 第三十九条 → 法人税法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4301-7/art-39 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-39 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-39
- suppl-4301-7/art-1/par-1/item-6/sub-2: 第四十条 → 法人税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4301-7/art-40 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-40 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-40
- suppl-4301-7/art-1/par-1/item-7/sub-1: 第三十六条 → 法人税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4301-7/art-36 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-36 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-36
- suppl-4301-7/art-1/par-1/item-7/sub-1: 附則第三十一条 → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4301-7/art-31 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-31
- suppl-4301-7/art-1/par-1/item-7/sub-1: 第三十七条 → 法人税法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-4301-7/art-37 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-37 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-37
- suppl-4301-7/art-1/par-1/item-10/sub-2: 附則第二十四条 → 法人税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4301-7/art-24 — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-24

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 法人税法 附則第二十四条第一項（交換により取得した資産の圧縮額の損金算入に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-24/par-1
- 法人税法 附則第百四十三条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4301-7/art-143/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-143/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-20261008T111236-130, 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