# 法人税法 / Corporation Tax Act — 第二十二条の二 (Article 22-2)

- 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: 第二十二条の二 (Article 22-2) — address `art-22-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-22-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-22-2
- 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.

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### 第二十二条の二
<sup>art-22-2 · https://japanlaw.org/en/corporation-tax-act/art-22-2 · https://japanlaw.org/l/340AC0000000034/art-22-2</sup>

        **第一項**  内国法人の資産の販売若しくは譲渡又は役務の提供（以下この条において「資産の販売等」という。）に係る収益の額は、別段の定め（前条第四項を除く。）があるものを除き、その資産の販売等に係る目的物の引渡し又は役務の提供の日の属する事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-22-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-22-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-1</sup>
        The amount of proceeds pertaining to the sale or transfer of assets or the provision of services by a domestic corporation (hereinafter referred to as the "sale, etc. of assets" in this Article) is, except as otherwise provided (excluding paragraph (4) of the preceding Article), included in the amount of gross profit, when calculating the amount of income for the business year that includes the day of the delivery of the subject matter or the provision of the services pertaining to the sale, etc. of assets.
        <sup>machine translation, not official</sup>

        **第二項**  内国法人が、資産の販売等に係る収益の額につき一般に公正妥当と認められる会計処理の基準に従つて当該資産の販売等に係る契約の効力が生ずる日その他の前項に規定する日に近接する日の属する事業年度の確定した決算において収益として経理した場合には、同項の規定にかかわらず、当該資産の販売等に係る収益の額は、別段の定め（前条第四項を除く。）があるものを除き、当該事業年度の所得の金額の計算上、益金の額に算入する。
        <sup>art-22-2/par-2 · https://japanlaw.org/en/corporation-tax-act/art-22-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-2</sup>
        In the case where a domestic corporation, in accordance with an accounting standard that is generally accepted as fair and appropriate, has booked the amount of proceeds pertaining to the sale, etc. of assets as proceeds in the final settlement of the accounts for the business year that includes the day on which the contract pertaining to the sale, etc. of assets becomes effective or any other day close to the day prescribed in the preceding paragraph, notwithstanding the provisions of that paragraph, the amount of proceeds pertaining to the sale, etc. of assets is, except as otherwise provided (excluding paragraph (4) of the preceding Article), included in the amount of gross profit, when calculating the amount of income for that business year.
        <sup>machine translation, not official</sup>

        **第三項**  内国法人が資産の販売等を行つた場合（当該資産の販売等に係る収益の額につき一般に公正妥当と認められる会計処理の基準に従つて第一項に規定する日又は前項に規定する近接する日の属する事業年度の確定した決算において収益として経理した場合を除く。）において、当該資産の販売等に係る同項に規定する近接する日の属する事業年度の確定申告書に当該資産の販売等に係る収益の額の益金算入に関する申告の記載があるときは、その額につき当該事業年度の確定した決算において収益として経理したものとみなして、同項の規定を適用する。
        <sup>art-22-2/par-3 · https://japanlaw.org/en/corporation-tax-act/art-22-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-3</sup>
        In the case where a domestic corporation has made a sale, etc. of assets (excluding the case where it has booked the amount of proceeds pertaining to the sale, etc. of assets as proceeds, in accordance with an accounting standard that is generally accepted as fair and appropriate, in the final settlement of the accounts for the business year that includes the day prescribed in paragraph (1) or the close day prescribed in the preceding paragraph), when the Final Return for the business year that includes the close day prescribed in that paragraph pertaining to the sale, etc. of assets contains a statement concerning the inclusion in gross profit of the amount of proceeds pertaining to the sale, etc. of assets, the provisions of that paragraph apply by deeming that the amount has been booked as proceeds in the final settlement of the accounts for that business year.
        <sup>machine translation, not official</sup>

        **第四項**  内国法人の各事業年度の資産の販売等に係る収益の額として第一項又は第二項の規定により当該事業年度の所得の金額の計算上益金の額に算入する金額は、別段の定め（前条第四項を除く。）があるものを除き、その販売若しくは譲渡をした資産の引渡しの時における価額又はその提供をした役務につき通常得べき対価の額に相当する金額とする。
        <sup>art-22-2/par-4 · https://japanlaw.org/en/corporation-tax-act/art-22-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-4</sup>
        The amount to be included in the amount of gross profit, when calculating the amount of income for that business year pursuant to the provisions of paragraph (1) or (2), as the amount of proceeds pertaining to the sale, etc. of assets of a domestic corporation for each business year is, except as otherwise provided (excluding paragraph (4) of the preceding Article), the value at the time of delivery of the assets sold or transferred, or the amount equivalent to the amount of consideration normally receivable for the services provided.
        <sup>machine translation, not official</sup>

        **第五項**  前項の引渡しの時における価額又は通常得べき対価の額は、同項の資産の販売等につき次に掲げる事実が生ずる可能性がある場合においても、その可能性がないものとした場合における価額とする。
        <sup>art-22-2/par-5 · https://japanlaw.org/en/corporation-tax-act/art-22-2/par-5 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-5</sup>
        The value at the time of delivery or the amount of consideration normally receivable referred to in the preceding paragraph is to be the value as it would be if there were no possibility of the occurrence of the facts listed below, even in the case where such facts may occur with regard to the sale, etc. of assets referred to in that paragraph:
        <sup>machine translation, not official</sup>

          **一**  当該資産の販売等の対価の額に係る金銭債権の貸倒れ
          <sup>art-22-2/par-5/item-1 · https://japanlaw.org/en/corporation-tax-act/art-22-2/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-5/item-1</sup>
          Bad debts of monetary claims pertaining to the amount of consideration for the sale, etc. of assets;
          <sup>machine translation, not official</sup>

          **二**  当該資産の販売等（資産の販売又は譲渡に限る。）に係る資産の買戻し
          <sup>art-22-2/par-5/item-2 · https://japanlaw.org/en/corporation-tax-act/art-22-2/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-5/item-2</sup>
          Repurchase of the assets pertaining to the sale, etc. of assets (limited to the sale or transfer of assets).
          <sup>machine translation, not official</sup>

        **第六項**  前各項及び前条第二項の場合には、無償による資産の譲渡に係る収益の額は、金銭以外の資産による利益又は剰余金の分配及び残余財産の分配又は引渡しその他これらに類する行為としての資産の譲渡に係る収益の額を含むものとする。
        <sup>art-22-2/par-6 · https://japanlaw.org/en/corporation-tax-act/art-22-2/par-6 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-6</sup>
        In the cases of the preceding paragraphs and paragraph (2) of the preceding Article, the amount of proceeds pertaining to the transfer of assets without compensation is to include the amount of proceeds pertaining to the transfer of assets as a distribution of profits or distribution of surplus by means of assets other than monies and a distribution of residual assets or delivery thereof, or any other act similar thereto.
        <sup>machine translation, not official</sup>

        **第七項**  前二項に定めるもののほか、資産の販売等に係る収益の額につき修正の経理をした場合の処理その他第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
        <sup>art-22-2/par-7 · https://japanlaw.org/en/corporation-tax-act/art-22-2/par-7 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-7</sup>
        Beyond what is provided for in the preceding two paragraphs, the treatment in the case where corrective accounting has been made for the amount of proceeds pertaining to the sale, etc. of assets and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

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## Cites
- art-22-2/par-1: この条 → 法人税法 第二十二条の二 (Article 22-2), art-22-2 — https://japanlaw.org/en/corporation-tax-act/art-22-2 · https://japanlaw.org/l/340AC0000000034/art-22-2
- art-22-2/par-1: 前条第四項 → 法人税法 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/corporation-tax-act/art-22/par-4 · https://japanlaw.org/l/340AC0000000034/art-22/par-4
- art-22-2/par-2: 前項 → 法人税法 第二十二条の二第一項 (Article 22-2, paragraph (1)), art-22-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-1
- art-22-2/par-2: 前条第四項 → 法人税法 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/corporation-tax-act/art-22/par-4 · https://japanlaw.org/l/340AC0000000034/art-22/par-4
- art-22-2/par-3: 第一項 → 法人税法 第二十二条の二第一項 (Article 22-2, paragraph (1)), art-22-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-1
- art-22-2/par-3: 前項 → 法人税法 第二十二条の二第二項 (Article 22-2, paragraph (2)), art-22-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-2
- art-22-2/par-4: 第一項 → 法人税法 第二十二条の二第一項 (Article 22-2, paragraph (1)), art-22-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-1
- art-22-2/par-4: 第二項 → 法人税法 第二十二条の二第二項 (Article 22-2, paragraph (2)), art-22-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-2
- art-22-2/par-4: 前条第四項 → 法人税法 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/corporation-tax-act/art-22/par-4 · https://japanlaw.org/l/340AC0000000034/art-22/par-4
- art-22-2/par-5: 前項 → 法人税法 第二十二条の二第四項 (Article 22-2, paragraph (4)), art-22-2/par-4 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-4
- art-22-2/par-6: 前各項 → 法人税法 第二十二条の二第一項 (Article 22-2, paragraph (1)), art-22-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-1
- art-22-2/par-6: 前条第二項 → 法人税法 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/corporation-tax-act/art-22/par-2 · https://japanlaw.org/l/340AC0000000034/art-22/par-2
- art-22-2/par-6: 前各項 → 法人税法 第二十二条の二第四項 (Article 22-2, paragraph (4)), art-22-2/par-4 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-4
- art-22-2/par-6: 前各項 → 法人税法 第二十二条の二第二項 (Article 22-2, paragraph (2)), art-22-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-2
- art-22-2/par-6: 前各項 → 法人税法 第二十二条の二第三項 (Article 22-2, paragraph (3)), art-22-2/par-3 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-3
- art-22-2/par-6: 前各項 → 法人税法 第二十二条の二第五項 (Article 22-2, paragraph (5)), art-22-2/par-5 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-5 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-5
- art-22-2/par-7: 第一項から第四項まで → 法人税法 第二十二条の二第一項 (Article 22-2, paragraph (1)), art-22-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-1
- art-22-2/par-7: 第一項から第四項まで → 法人税法 第二十二条の二第四項 (Article 22-2, paragraph (4)), art-22-2/par-4 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-4
- art-22-2/par-7: 第一項から第四項まで → 法人税法 第二十二条の二第二項 (Article 22-2, paragraph (2)), art-22-2/par-2 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-2
- art-22-2/par-7: 第一項から第四項まで → 法人税法 第二十二条の二第三項 (Article 22-2, paragraph (3)), art-22-2/par-3 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-3
- art-22-2/par-7: 前二項 → 法人税法 第二十二条の二第六項 (Article 22-2, paragraph (6)), art-22-2/par-6 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-6 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-6
- art-22-2/par-7: 前二項 → 法人税法 第二十二条の二第五項 (Article 22-2, paragraph (5)), art-22-2/par-5 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-5 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-5

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 法人税法 第二十二条の二第一項 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-1
- 法人税法 第二十二条の二第二項 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-2 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-2
- 法人税法 第二十二条の二第三項 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-3
- 法人税法 第二十二条の二第四項 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-4 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-4
- 法人税法 第二十二条の二第五項 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-5 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-5
- 法人税法 第二十二条の二第六項 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-6 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-6
- 法人税法 第二十二条の二第七項 — https://japanlaw.org/en/corporation-tax-act/art-22-2/par-7 · https://japanlaw.org/l/340AC0000000034/art-22-2/par-7

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## 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-20261008T111236-008, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-001, 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