# 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-5081-64` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5081-64 - 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 令和八年七月二三日法律第六四号 suppl-5081-64 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5081-64/art-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/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、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。 suppl-5081-64/art-1/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items. machine translation, not official **一** 附則第九十条の規定　公布の日 suppl-5081-64/art-1/par-1/item-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1/item-1 the provisions of Article 90 of the Supplementary Provisions: the date of promulgation; machine translation, not official **二** 第一条中金融商品取引法第百九十七条第一項の改正規定、同法第百九十七条の二第一項の改正規定（同項第一号の改正規定を除く。）及び同法第二百十条第一項の改正規定並びに附則第四十一条、第四十七条及び第八十九条の規定　公布の日から起算して二十日を経過した日 suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1/item-2 the provision in Article 1 amending Article 197, paragraph (1) of the Financial Instruments and Exchange Act, the provision amending Article 197-2, paragraph (1) of that Act (excluding the provision amending item (i) of that paragraph) and the provision amending Article 210, paragraph (1) of that Act, and the provisions of Articles 41, 47 and 89 of the Supplementary Provisions: the day on which 20 days have elapsed from the date of promulgation; machine translation, not official **三** 略 suppl-5081-64/art-1/par-1/item-3 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1/item-3 Omitted machine translation, not official **四** 第一条の規定（前二号に掲げる改正規定を除く。）並びに次条並びに附則第三条及び第四十三条の規定、附則第四十八条中協同組合による金融事業に関する法律（昭和二十四年法律第百八十三号）第六条の五の十一第一項の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十条中投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第九項第二号、第四条第二項第十二号、第六条第六項第七号、第十三条第三項第二号、第四十九条第二項第十三号及び第五十条第二項第七号の改正規定、附則第五十一条中信用金庫法（昭和二十六年法律第二百三十八号）第八十九条の二第一項の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十二条中長期信用銀行法（昭和二十七年法律第百八十七号）第十七条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十三条中労働金庫法（昭和二十八年法律第二百二十七号）第九十四条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第五十七条の規定、附則第五十九条中住民基本台帳法（昭和四十二年法律第八十一号）別表第一の三の項の改正規定（「よる」の下に「同法第二十六条の六の登録、同法第二十六条の十第一項若しくは第二十六条の二十三第一項の届出、同法第二十六条の二十九第一項の認定、」を加える部分に限る。）、附則第六十二条中銀行法（昭和五十六年法律第五十九号）第十三条の四、第五十二条の二の五、第五十二条の四十五の二及び第五十二条の六十の十七の改正規定（これらの改正規定中「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第六十三条中保険業法（平成七年法律第百五号）第三百条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）、附則第六十五条中金融サービスの提供及び利用環境の整備等に関する法律（平成十二年法律第百一号）第十一条第四項第三号の改正規定、附則第六十七条中信託業法（平成十六年法律第百五十四号）第二十四条の二の改正規定（「特定投資家向け有価証券」を「特定投資家等向け有価証券」に改める部分に限る。）並びに附則第八十三条、第八十五条及び第八十八条の規定　令和九年四月一日 suppl-5081-64/art-1/par-1/item-4 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1/item-4 the provisions of Article 1 (excluding the amending provisions set forth in the preceding two items), the following Article, and Articles 3 and 43 of the Supplementary Provisions, the provision in Article 48 of the Supplementary Provisions amending Article 6-5-11, paragraph (1) of the Act on Financial Businesses by Cooperative (Act No. 183 of 1949) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), the provisions in Article 50 of the Supplementary Provisions amending Article 2, paragraph (9), item (ii), Article 4, paragraph (2), item (xii), Article 6, paragraph (6), item (vii), Article 13, paragraph (3), item (ii), Article 49, paragraph (2), item (xiii) and Article 50, paragraph (2), item (vii) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the provision in Article 51 of the Supplementary Provisions amending Article 89-2, paragraph (1) of the Shinkin Bank Act (Act No. 238 of 1951) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), the provision in Article 52 of the Supplementary Provisions amending Article 17-2 of the Long Term Credit Bank Act (Act No. 187 of 1952) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), the provision in Article 53 of the Supplementary Provisions amending Article 94-2 of the Labor Bank Act (Act No. 227 of 1953) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), the provisions of Article 57 of the Supplementary Provisions, the provision in Article 59 of the Supplementary Provisions amending row 3 of Appended Table 1 of the Residential Basic Book Act (Act No. 81 of 1967) (limited to the part adding "the registration under Article 26-6 of that Act, the notification under Article 26-10, paragraph (1) or Article 26-23, paragraph (1) of that Act, the certification under Article 26-29, paragraph (1) of that Act," after "under"), the provisions in Article 62 of the Supplementary Provisions amending Articles 13-4, 52-2-5, 52-45-2 and 52-60-17 of the Banking Act (Act No. 59 of 1981) (limited to the parts of those amending provisions replacing "securities for specified investors" with "securities for specified investors, etc."), the provision in Article 63 of the Supplementary Provisions amending Article 300-2 of the Insurance Business Act (Act No. 105 of 1995) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), the provision in Article 65 of the Supplementary Provisions amending Article 11, paragraph (4), item (iii) of the Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000), the provision in Article 67 of the Supplementary Provisions amending Article 24-2 of the Trust Business Act (Act No. 154 of 2004) (limited to the part replacing "securities for specified investors" with "securities for specified investors, etc."), and the provisions of Articles 83, 85 and 88 of the Supplementary Provisions: April 1, 2027. machine translation, not official ### 第八十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5081-64/art-89 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-89 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-89 **第一項** この法律（附則第一条第二号及び第四号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後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-5081-64/art-89/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-89/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-89/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in Article 1, items (ii) and (iv) of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第九十条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5081-64/art-90 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-90 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-90 **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-5081-64/art-90/par-1 · https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-90/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-90/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-5081-64/art-1/par-1/item-1: 附則第九十条 → 法人税法 附則第九十条 (Supplementary Provisions, Article 90), suppl-5081-64/art-90 — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-90 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-90 - suppl-5081-64/art-1/par-1/item-2: 第八十九条 → 法人税法 附則第八十九条 (Supplementary Provisions, Article 89), suppl-5081-64/art-89 — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-89 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-89 - suppl-5081-64/art-1/par-1/item-4: 前二号 → 法人税法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5081-64/art-1/par-1/item-3 — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1/item-3 - suppl-5081-64/art-1/par-1/item-4: 前二号 → 法人税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5081-64/art-1/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1/item-2 - suppl-5081-64/art-89/par-1: この条 → 法人税法 附則第八十九条 (Supplementary Provisions, Article 89), suppl-5081-64/art-89 — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-89 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-89 - suppl-5081-64/art-89/par-1: 第四号 → 法人税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5081-64/art-1/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1/item-4 - suppl-5081-64/art-89/par-1: 附則第一条第二号 → 法人税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5081-64/art-1/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1/item-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1/item-1 - 法人税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1/item-2 - 法人税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-1/par-1/item-4 - 法人税法 附則第八十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-5081-64/art-89/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5081-64/art-89/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-20261008T111236-150, 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