Supplementary Provisions, Article 31Transitional Measures Concerning Exclusion of Expenses, etc. Pertaining to Wrongful Acts, etc. from Deductible Expenses
第三十一条（不正行為等に係る費用等の損金不算入に関する経過措置）
The provisions of Article 55, paragraphs (1) and (2) of the New Corporation Tax Act apply to the amount of expenses prescribed in paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (2); the same applies hereinafter in this paragraph) that a corporation pays on or after the Effective Date or the amount of losses prescribed in paragraph (1) of that Article that arise for a corporation on or after the Effective Date.
新法人税法第五十五条第一項及び第二項の規定は、法人が施行日以後に支出する同条第一項（第二項において準用する場合を含む。以下この項において同じ。）に規定する費用の額又は法人の施行日以後に生ずる同条第一項に規定する損失の額について適用する。
The provisions of Article 55, paragraph (5) of the New Corporation Tax Act apply to the amount of expenses or losses prescribed in that paragraph that is equivalent to the sum of the amount of monies, the value of assets other than monies and the amount of economic benefits referred to in that paragraph that a corporation provides on or after the Effective Date.
新法人税法第五十五条第五項の規定は、法人が施行日以後に供与をする同項の金銭の額及び金銭以外の資産の価額並びに経済的な利益の額の合計額に相当する同項に規定する費用又は損失の額について適用する。