# 法人税法 / Corporation Tax Act — 第三十三条 (Article 33) - 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: 第三十三条 (Article 33) — address `art-33` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-33 - 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. --- ### 第三十三条 art-33 · https://japanlaw.org/en/corporation-tax-act/art-33 · https://japanlaw.org/l/340AC0000000034/art-33 **第一項** 内国法人がその有する資産の評価換えをしてその帳簿価額を減額した場合には、その減額した部分の金額は、その内国法人の各事業年度の所得の金額の計算上、損金の額に算入しない。 art-33/par-1 · https://japanlaw.org/en/corporation-tax-act/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/art-33/par-1 In the case where a domestic corporation has revaluated its assets to reduce their book value, the amount of the reduction is excluded from deductible expenses, when calculating the amount of income of the domestic corporation for each business year. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 内国法人の有する資産につき、災害による著しい損傷により当該資産の価額がその帳簿価額を下回ることとなつたことその他の政令で定める事実が生じた場合において、その内国法人が当該資産の評価換えをして損金経理によりその帳簿価額を減額したときは、その減額した部分の金額のうち、その評価換えの直前の当該資産の帳簿価額とその評価換えをした日の属する事業年度終了の時における当該資産の価額との差額に達するまでの金額は、前項の規定にかかわらず、その評価換えをした日の属する事業年度の所得の金額の計算上、損金の額に算入する。 art-33/par-2 · https://japanlaw.org/en/corporation-tax-act/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/art-33/par-2 With regard to a domestic corporation's assets, when the value of the assets has fallen below their book value due to significant damages caused by a disaster or any other events specified by Cabinet Order have occurred, and when the domestic corporation has revaluated the assets and accounted for as a loss in order to reduce their book value, the portion of the amount of the reduction up to the difference between the book value of the assets as of immediately prior to the revaluation and the value of the assets as of the end of the business year containing the date of the revaluation is included in deductible expenses, when calculating the amount of income for the business year containing the date of the revaluation, notwithstanding the provisions of the preceding paragraph. machine translation, not official **第三項** 内国法人がその有する資産につき更生計画認可の決定があつたことにより会社更生法又は金融機関等の更生手続の特例等に関する法律の規定に従つて行う評価換えをしてその帳簿価額を減額した場合には、その減額した部分の金額は、第一項の規定にかかわらず、その評価換えをした日の属する事業年度の所得の金額の計算上、損金の額に算入する。 art-33/par-3 · https://japanlaw.org/en/corporation-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000034/art-33/par-3 In the case where a domestic corporation has revaluated its assets to reduce their book value pursuant to the provisions of the Corporate Reorganization Act or the Act on Special Measures for the Reorganization Proceedings of Financial Institutions as a result of an order of approval of a reorganization plan having been made, the amount of the reduction is included in deductible expenses, when calculating the amount of income for the business year containing the date of the revaluation, notwithstanding the provisions of paragraph (1). machine translation, not official **第四項** 内国法人について再生計画認可の決定があつたことその他これに準ずる政令で定める事実が生じた場合において、その内国法人がその有する資産の価額につき政令で定める評定を行つているときは、その資産（評価損の計上に適しないものとして政令で定めるものを除く。）の評価損の額として政令で定める金額は、第一項の規定にかかわらず、これらの事実が生じた日の属する事業年度の所得の金額の計算上、損金の額に算入する。 art-33/par-4 · https://japanlaw.org/en/corporation-tax-act/art-33/par-4 · https://japanlaw.org/l/340AC0000000034/art-33/par-4 In the case where an order on the confirmation of a rehabilitation plan has been rendered for a domestic corporation or any equivalent event as specified by Cabinet Order has occurred, when the domestic corporation evaluates the value of its assets as specified by Cabinet Order, the amount specified by Cabinet Order as a valuation loss of the assets (excluding those specified by Cabinet Order as not being suitable for recording a valuation loss) is included in deductible expenses, when calculating the amount of income for the business year containing the date of any of such events, notwithstanding the provisions of paragraph (1). machine translation, not official **第五項** 前三項の内国法人がこれらの内国法人との間に完全支配関係がある他の内国法人で政令で定めるものの株式又は出資を有する場合における当該株式又は出資及びこれらの規定の内国法人が通算法人である場合におけるこれらの内国法人が有する他の通算法人（第六十四条の五（損益通算）の規定の適用を受けない法人として政令で定める法人及び通算親法人を除く。）の株式又は出資については、前三項の規定は、適用しない。 art-33/par-5 · https://japanlaw.org/en/corporation-tax-act/art-33/par-5 · https://japanlaw.org/l/340AC0000000034/art-33/par-5 The provisions of the preceding three paragraphs do not apply to shares or capital contributions of another domestic corporation specified by Cabinet Order that has a full controlling interest with the domestic corporation referred to in the preceding three paragraphs, in the case where that domestic corporation holds them, or to shares or capital contributions of another group tax sharing corporation (excluding a corporation specified by Cabinet Order as a corporation not subject to the provisions of Article 64-5 (Aggregation of Profits and Losses), and the group tax sharing parent corporation) held by the domestic corporation referred to in those provisions in the case where it is a group tax sharing corporation. machine translation, not official **第六項** 第一項の規定の適用があつた場合において、同項の評価換えにより減額された金額を損金の額に算入されなかつた資産については、その評価換えをした日の属する事業年度以後の各事業年度の所得の金額の計算上、当該資産の帳簿価額は、その減額がされなかつたものとみなす。 art-33/par-6 · https://japanlaw.org/en/corporation-tax-act/art-33/par-6 · https://japanlaw.org/l/340AC0000000034/art-33/par-6 In the case where the provisions of paragraph (1) were applied, with regard to the assets whose reduced value due to revaluation was not included in deductible expenses, it is deemed that the book value of the assets was not reduced, when calculating the amount of income for each business year after the business year containing the date of the revaluation. Ministry of Justice translation — Japanese Law Translation Database System **第七項** 第四項の規定は、確定申告書に同項に規定する評価損の額として政令で定める金額の損金算入に関する明細（次項において「評価損明細」という。）の記載があり、かつ、財務省令で定める書類（次項において「評価損関係書類」という。）の添付がある場合（第二十五条第三項（資産の評価益）に規定する資産につき同項に規定する評価益の額として政令で定める金額がある場合（次項において「評価益がある場合」という。）には、同条第六項に規定する評価益明細（次項において「評価益明細」という。）の記載及び同条第六項に規定する評価益関係書類（次項において「評価益関係書類」という。）の添付がある場合に限る。）に限り、適用する。 art-33/par-7 · https://japanlaw.org/en/corporation-tax-act/art-33/par-7 · https://japanlaw.org/l/340AC0000000034/art-33/par-7 The provisions of paragraph (4) apply only in the case where a Final Return contains a detailed statement concerning the inclusion in deductible expenses of the amount specified by Cabinet Order as the amount of valuation loss prescribed in the paragraph (referred to as a "statement of valuation loss" in the following paragraph) and is attached with the documents specified by Ministry of Finance Order (referred to as "documents related to valuation loss" in the following paragraph) (when with regard to the assets prescribed in Article 25, paragraph (3) (Valuation Gains on Assets), there is any amount specified by Cabinet Order as the amount of valuation gain prescribed in the paragraph (such case is referred to as the "case where there is a valuation gain" in the following paragraph), only in the case where a Final Return contains a statement of valuation gain prescribed in paragraph (6) of the Article (referred to as a "statement of valuation gain" in the following paragraph) and is attached with the documents related to valuation gain prescribed in paragraph (6) of the Article (referred to as "documents related to valuation gain" in the following paragraph)). machine translation, not official **第八項** 税務署長は、評価損明細（評価益がある場合には、評価損明細又は評価益明細）の記載又は評価損関係書類（評価益がある場合には、評価損関係書類又は評価益関係書類）の添付がない確定申告書の提出があつた場合においても、当該記載又は当該添付がなかつたことについてやむを得ない事情があると認めるときは、第四項の規定を適用することができる。 art-33/par-8 · https://japanlaw.org/en/corporation-tax-act/art-33/par-8 · https://japanlaw.org/l/340AC0000000034/art-33/par-8 Even in the case where a Final Return has been filed without a statement of valuation loss (in the case where there is a valuation gain, without a statement of valuation loss or a statement of valuation gain) or without documents related to valuation loss (in the case where there is a valuation gain, without documents related to valuation loss or documents related to valuation gain), the district director may apply the provisions of paragraph (4), when they find any unavoidable grounds for the person's failure to make entries of such a statement or to attach such documents. machine translation, not official **第九項** 前三項に定めるもののほか、第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。 art-33/par-9 · https://japanlaw.org/en/corporation-tax-act/art-33/par-9 · https://japanlaw.org/l/340AC0000000034/art-33/par-9 Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-33/par-2: 前項 → 法人税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/corporation-tax-act/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/art-33/par-1 - art-33/par-3: 第一項 → 法人税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/corporation-tax-act/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/art-33/par-1 - art-33/par-4: 第一項 → 法人税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/corporation-tax-act/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/art-33/par-1 - art-33/par-5: 前三項 → 法人税法 第三十三条第四項 (Article 33, paragraph (4)), art-33/par-4 — https://japanlaw.org/en/corporation-tax-act/art-33/par-4 · https://japanlaw.org/l/340AC0000000034/art-33/par-4 - art-33/par-5: 前三項 → 法人税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/en/corporation-tax-act/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/art-33/par-2 - art-33/par-5: 前三項 → 法人税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/corporation-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000034/art-33/par-3 - art-33/par-5: 第六十四条の五 → 法人税法 第六十四条の五 (Article 64-5), art-64-5 — https://japanlaw.org/en/corporation-tax-act/art-64-5 · https://japanlaw.org/l/340AC0000000034/art-64-5 - art-33/par-6: 第一項 → 法人税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/corporation-tax-act/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/art-33/par-1 - art-33/par-7: 第二十五条第三項 → 法人税法 第二十五条第三項 (Article 25, paragraph (3)), art-25/par-3 — https://japanlaw.org/en/corporation-tax-act/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/art-25/par-3 - art-33/par-7: 第四項 → 法人税法 第三十三条第四項 (Article 33, paragraph (4)), art-33/par-4 — https://japanlaw.org/en/corporation-tax-act/art-33/par-4 · https://japanlaw.org/l/340AC0000000034/art-33/par-4 - art-33/par-7: 次項 → 法人税法 第三十三条第八項 (Article 33, paragraph (8)), art-33/par-8 — https://japanlaw.org/en/corporation-tax-act/art-33/par-8 · https://japanlaw.org/l/340AC0000000034/art-33/par-8 - art-33/par-7: 同条第六項 → 法人税法 第二十五条第六項 (Article 25, paragraph (6)), art-25/par-6 — https://japanlaw.org/en/corporation-tax-act/art-25/par-6 · https://japanlaw.org/l/340AC0000000034/art-25/par-6 - art-33/par-8: 第四項 → 法人税法 第三十三条第四項 (Article 33, paragraph (4)), art-33/par-4 — https://japanlaw.org/en/corporation-tax-act/art-33/par-4 · https://japanlaw.org/l/340AC0000000034/art-33/par-4 - art-33/par-9: 前三項 → 法人税法 第三十三条第六項 (Article 33, paragraph (6)), art-33/par-6 — https://japanlaw.org/en/corporation-tax-act/art-33/par-6 · https://japanlaw.org/l/340AC0000000034/art-33/par-6 - art-33/par-9: 第一項から第五項まで → 法人税法 第三十三条第五項 (Article 33, paragraph (5)), art-33/par-5 — https://japanlaw.org/en/corporation-tax-act/art-33/par-5 · https://japanlaw.org/l/340AC0000000034/art-33/par-5 - art-33/par-9: 第一項から第五項まで → 法人税法 第三十三条第四項 (Article 33, paragraph (4)), art-33/par-4 — https://japanlaw.org/en/corporation-tax-act/art-33/par-4 · https://japanlaw.org/l/340AC0000000034/art-33/par-4 - art-33/par-9: 前三項 → 法人税法 第三十三条第八項 (Article 33, paragraph (8)), art-33/par-8 — https://japanlaw.org/en/corporation-tax-act/art-33/par-8 · https://japanlaw.org/l/340AC0000000034/art-33/par-8 - art-33/par-9: 第一項から第五項まで → 法人税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/en/corporation-tax-act/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/art-33/par-2 - art-33/par-9: 第一項から第五項まで → 法人税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/corporation-tax-act/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/art-33/par-1 - art-33/par-9: 第一項から第五項まで → 法人税法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/corporation-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000034/art-33/par-3 - art-33/par-9: 前三項 → 法人税法 第三十三条第七項 (Article 33, paragraph (7)), art-33/par-7 — https://japanlaw.org/en/corporation-tax-act/art-33/par-7 · https://japanlaw.org/l/340AC0000000034/art-33/par-7 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 法人税法 第二十五条第六項 — https://japanlaw.org/en/corporation-tax-act/art-25/par-6 · https://japanlaw.org/l/340AC0000000034/art-25/par-6 - 法人税法 第三十三条第二項 — https://japanlaw.org/en/corporation-tax-act/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/art-33/par-2 - 法人税法 第三十三条第三項 — https://japanlaw.org/en/corporation-tax-act/art-33/par-3 · https://japanlaw.org/l/340AC0000000034/art-33/par-3 - 法人税法 第三十三条第四項 — https://japanlaw.org/en/corporation-tax-act/art-33/par-4 · https://japanlaw.org/l/340AC0000000034/art-33/par-4 - 法人税法 第三十三条第五項 — https://japanlaw.org/en/corporation-tax-act/art-33/par-5 · https://japanlaw.org/l/340AC0000000034/art-33/par-5 - 法人税法 第三十三条第六項 — https://japanlaw.org/en/corporation-tax-act/art-33/par-6 · https://japanlaw.org/l/340AC0000000034/art-33/par-6 - 法人税法 第三十三条第七項 — https://japanlaw.org/en/corporation-tax-act/art-33/par-7 · https://japanlaw.org/l/340AC0000000034/art-33/par-7 - 法人税法 第三十三条第八項 — https://japanlaw.org/en/corporation-tax-act/art-33/par-8 · https://japanlaw.org/l/340AC0000000034/art-33/par-8 - 法人税法 第三十三条第九項 — https://japanlaw.org/en/corporation-tax-act/art-33/par-9 · https://japanlaw.org/l/340AC0000000034/art-33/par-9 - 法人税法 第五十九条第一項第三号（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-59/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-59/par-1/item-3 - 法人税法 第五十九条第二項（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-59/par-2 · https://japanlaw.org/l/340AC0000000034/art-59/par-2 - 法人税法 第五十九条第二項第三号（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-59/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/art-59/par-2/item-3 - 法人税法 第五十九条第三項（会社更生等による債務免除等があつた場合の欠損金の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-59/par-3 · https://japanlaw.org/l/340AC0000000034/art-59/par-3 - 法人税法 第六十一条第三項 — https://japanlaw.org/en/corporation-tax-act/art-61/par-3 · https://japanlaw.org/l/340AC0000000034/art-61/par-3 - 法人税法 第六十一条第四項 — https://japanlaw.org/en/corporation-tax-act/art-61/par-4 · https://japanlaw.org/l/340AC0000000034/art-61/par-4 - 法人税法 第六十一条の三第二項（売買目的有価証券の評価益又は評価損の益金又は損金算入等） — https://japanlaw.org/en/corporation-tax-act/art-61-3/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-3/par-2 - 法人税法 第六十一条の三第三項（売買目的有価証券の評価益又は評価損の益金又は損金算入等） — https://japanlaw.org/en/corporation-tax-act/art-61-3/par-3 · https://japanlaw.org/l/340AC0000000034/art-61-3/par-3 - 法人税法 第百四十二条第二項（恒久的施設帰属所得に係る所得の金額の計算） — https://japanlaw.org/en/corporation-tax-act/art-142/par-2 · https://japanlaw.org/l/340AC0000000034/art-142/par-2 --- ## 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-20261008T111236-010, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-011, 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