# 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-4311-6/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-4311-6/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4311-6/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-4311-6/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-1</sup>

**第一項**  この法律は、平成三十一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-4311-6/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-1/par-1</sup>
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一から十三まで**  略
  <sup>suppl-4311-6/art-1/par-1/item-1-to-13 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-1/par-1/item-1-to-13 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-1/par-1/item-1-to-13</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十四**  次に掲げる規定　特別法人事業税及び特別法人事業譲与税に関する法律（平成三十一年法律第四号）の施行の日
  <sup>suppl-4311-6/art-1/par-1/item-14 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-1/par-1/item-14 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-1/par-1/item-14</sup>
  the following provisions: the date on which the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax (Act No. 4 of 2019) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  第二条中法人税法第六十二条の五第五項の改正規定
    <sup>suppl-4311-6/art-1/par-1/item-14/sub-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-1/par-1/item-14/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-1/par-1/item-14/sub-1</sup>
    the provisions amending Article 62-5, paragraph (5) of the Corporation Tax Act in Article 2.
    <sup>machine translation, not official</sup>

## Cited by

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

- 法人税法 附則第百十五条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4311-6/art-115/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-115/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-20261008T111236-133, 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