# 法人税法 / Corporation Tax Act — 第七十四条 (Supplementary Provisions, Article 74) - 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: 第七十四条 (Supplementary Provisions, Article 74)（防衛力強化に係る財源確保のための税制措置） — address `suppl-5061-8/art-74` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8/art-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-74 - 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. --- ### 第七十四条（防衛力強化に係る財源確保のための税制措置） — Tax Measures to Secure Financial Resources for Strengthening Defense Capabilities caption: machine translation, not official suppl-5061-8/art-74 · https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8/art-74 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-74 **第一項** 政府は、この法律の公布後、我が国の防衛力の抜本的な強化及び抜本的に強化された防衛力の維持に必要な安定的な財源を確保するための税制について、令和九年度に向けて複数年かけて段階的に実施するとした令和四年十二月二十三日に閣議において決定された令和五年度税制改正の大綱及び令和五年十二月二十二日に閣議において決定された令和六年度税制改正の大綱に基づき、防衛力強化に係る財源確保のための税制措置を実施するため、令和九年度に至る各年度の防衛力強化に係る財源確保の必要性を勘案しつつ、所得税、法人税及びたばこ税について所要の検討を加え、その結果に基づいて適当な時期に必要な法制上の措置を講ずるものとする。 suppl-5061-8/art-74/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5061-8/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-74/par-1 After the promulgation of this Act, with regard to the tax system for securing the stable financial resources necessary for the fundamental reinforcement of Japan's defense capabilities and for the maintenance of the fundamentally reinforced defense capabilities, in order to implement tax measures to secure financial resources for strengthening defense capabilities based on the Outline of the Fiscal 2023 Tax Reform decided by the Cabinet on December 23, 2022, which provided that those measures would be implemented in stages over multiple years toward fiscal 2027, and the Outline of the Fiscal 2024 Tax Reform decided by the Cabinet on December 22, 2023, the government is to conduct the necessary review of the income tax, the corporation tax, and the tobacco tax while taking into account the need to secure financial resources for strengthening defense capabilities in each fiscal year up to fiscal 2027, and is to take the necessary legislative measures at an appropriate time based on the results of that review. machine translation, not official --- ## 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-20261008T111236-146, 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