# 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-5011-16`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5011-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5011-16
- 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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## 附　則 令和元年五月三一日法律第一六号
<sup>suppl-5011-16 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-16 · https://japanlaw.org/l/340AC0000000034/suppl-5011-16</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5011-16/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-16/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5011-16/art-1</sup>

**第一項**  この法律は、公布の日から起算して九月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、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-5011-16/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-16/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5011-16/art-1/par-1</sup>
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-5011-16/art-1/par-1/item-1-to-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-16/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/340AC0000000034/suppl-5011-16/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  附則第三十条（地方税法（昭和二十五年法律第二百二十六号）第七十二条の二十五第十五項及び第十六項並びに第七十二条の二十六第十項及び第十一項の改正規定並びに同法附則第九条の五の改正規定に限る。）、第四十四条、第五十条及び第七十一条の規定　平成三十二年四月一日又は施行日のいずれか遅い日
  <sup>suppl-5011-16/art-1/par-1/item-5 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-16/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-5011-16/art-1/par-1/item-5</sup>
  the provisions of Article 30 of the Supplementary Provisions (limited to the provisions amending Article 72-25, paragraphs (15) and (16) and Article 72-26, paragraphs (10) and (11) of the Local Tax Act (Act No. 226 of 1950) and the provisions amending Article 9-5 of the Supplementary Provisions of that Act) and Articles 44, 50 and 71 of the Supplementary Provisions: April 1, 2020 or the Effective Date, whichever is later;
  <sup>machine translation, not official</sup>

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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-20261008T111236-134, 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