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by 22 July 2027, on a day set by

Corporation Tax Act

法人税法（ほうじんぜいほう）

Amended by

Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act

金融商品取引法及び資金決済に関する法律の一部を改正する法律

The whole text as amended, on e-Gov

On a day set by , no later than 22 July 2027 — the amending law allows up to one year from . The exact day is not fixed yet.

The same amending law also changes

1 provision changed

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

Article 61第六十一条

Read it in the amended law
  • ChangedArticle 61, paragraph (1)

    In the case where a domestic corporation has transferred any commodities for short-term trading, etc. (meaning commodities as specified by Cabinet Order as assets acquired for the purpose of profit from short-term price fluctuations (excluding securities) and crypto-assets as prescribed in Article 2, paragraph (1449) (Definitions) of the Payment Services Act (Act No. 59 of 2009)Financial Instruments and Exchange Act (hereinafter referred to as "crypto-assets" in this Article); hereinafter the same applies in this Article), except in the case where the provisions of Articles 62 through 62-5 (Transfer of Assets as a Result of a Merger, etc.) apply, capital gain (meaning the difference between the amount listed in item (i) and the amount listed in item (ii) when the former exceeds the latter) or capital loss (meaning the difference between the amount listed in item (i) and the amount listed in item (ii) when the latter exceeds the former) on the transfer is included in gross profits or deductible expenses, when calculating the amount of income for the business year containing the day on which a contract for the transfer was concluded (or, in the case where the transfer is due to a dividend of surplus or any other grounds specified by Ministry of Finance Order, the day on which the dividend of surplus becomes effective or any other day specified by Ministry of Finance Order):

    内国法人が短期売買商品等（短期的な価格の変動を利用して利益を得る目的で取得した資産として政令で定めるもの（有価証券を除く。）及び資金決済に関する法律（平成二十一年法律第五十九号）第金融商品取引法第二条第十四四十九項（定義）に規定する暗号資産（以下この条において「暗号資産」という。）をいう。以下この条において同じ。）の譲渡をした場合には、その譲渡に係る譲渡利益額（第一号に掲げる金額が第二号に掲げる金額を超える場合におけるその超える部分の金額をいう。）又は譲渡損失額（同号に掲げる金額が第一号に掲げる金額を超える場合におけるその超える部分の金額をいう。）は、第六十二条から第六十二条の五まで（合併等による資産の譲渡）の規定の適用がある場合を除き、その譲渡に係る契約をした日（その譲渡が剰余金の配当その他の財務省令で定める事由によるものである場合には、当該剰余金の配当の効力が生ずる日その他の財務省令で定める日）の属する事業年度の所得の金額の計算上、益金の額又は損金の額に算入する。