# 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-5011-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5011-28 - 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 令和元年六月七日法律第二八号 suppl-5011-28 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28 · https://japanlaw.org/l/340AC0000000034/suppl-5011-28 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5011-28/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5011-28/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、附則第三十一条の規定は、公布の日から施行する。 suppl-5011-28/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5011-28/art-1/par-1 This Act comes into effect on the date specified by Cabinet Order within a period not exceeding one year from the date of its promulgation; provided, however, that the provisions of Article 31 of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official ### 第三十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5011-28/art-30 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28/art-30 · https://japanlaw.org/l/340AC0000000034/suppl-5011-28/art-30 **第一項** この法律の施行前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-5011-28/art-30/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28/art-30/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5011-28/art-30/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern. machine translation, not official ### 第三十一条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-5011-28/art-31 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-5011-28/art-31 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-5011-28/art-31/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5011-28/art-31/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5011-28/art-1/par-1: 附則第三十一条 → 法人税法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-5011-28/art-31 — https://japanlaw.org/ja/corporation-tax-act/suppl-5011-28/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-5011-28/art-31 ## 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-5011-28/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5011-28/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-20261008T111236-134, 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