# 法人税法 / Corporation Tax Act — 第四十三条 (Article 43)

- 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: 第四十三条 (Article 43)（国庫補助金等に係る特別勘定の金額の損金算入） — address `art-43`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-43
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-43
- 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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### 第四十三条（国庫補助金等に係る特別勘定の金額の損金算入） — (Inclusion in Deductible Expenses of Special Accounts pertaining to National Subsidies)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-43 · https://japanlaw.org/en/corporation-tax-act/art-43 · https://japanlaw.org/l/340AC0000000034/art-43</sup>

        **第一項**  内国法人（清算中のものを除く。以下この条において同じ。）が、各事業年度（被合併法人の合併（適格合併を除く。次項及び第三項において「非適格合併」という。）の日の前日の属する事業年度を除く。）において固定資産の取得又は改良に充てるための国庫補助金等の交付を受ける場合（その国庫補助金等の返還を要しないことが当該事業年度終了の時までに確定していない場合に限る。）において、その国庫補助金等の額に相当する金額以下の金額を当該事業年度の確定した決算において特別勘定を設ける方法（政令で定める方法を含む。）により経理したときは、その経理した金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-43/par-1 · https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1</sup>
        In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) receives national subsidies, etc. in each business year (excluding a business year containing the day preceding the date of the merger of an acquired corporation (excluding a qualified merger; referred to as a "non-qualified merger" in the following paragraph and paragraph (3))) for the purpose of spending such subsidies to acquire or improve its fixed assets (limited to the case where it has not been determined that the national subsidies, etc. need not be returned by the end of the business year), when the amount not exceeding the amount equivalent to the national subsidies, etc. has been booked in such a manner as to establish a special account (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount booked as above is included in deductible expenses, when calculating the amount of income for the business year.
        <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) receives national subsidies, etc. in each business year (excluding a business year containing the day preceding the date of the merger of an acquired corporation (excluding a qualified merger; referred to as a "non-qualified merger" in the following paragraph and paragraph (3)) for the purpose of spending such subsidies to acquire or improve its fixed assets (limited to the case where it has not been determined that the national subsidies, etc. need not be returned by the end of the business year), when the amount not exceeding the amount equivalent to the national subsidies, etc. has been booked in such a manner as to establish a special account (including in a manner as specified by Cabinet Order) in the final settlement of the accounts in the business year, the amount equivalent to the amount booked as above is included in deductible expenses, when calculating the amount of income for the business year." — https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb</sup>

        **第二項**  前項の特別勘定を設けている内国法人は、国庫補助金等について返還すべきこと又は返還を要しないことが確定した場合、当該内国法人が非適格合併により解散した場合その他の政令で定める場合には、その国庫補助金等に係る特別勘定の金額のうち政令で定めるところにより計算した金額を取り崩さなければならない。
        <sup>art-43/par-2 · https://japanlaw.org/en/corporation-tax-act/art-43/par-2 · https://japanlaw.org/l/340AC0000000034/art-43/par-2</sup>
        A domestic corporation that has established a special account set forth in the preceding paragraph must, in the case where it has been determined either that national subsidies, etc. should be returned or need not be returned, or where the domestic corporation has been dissolved as a result of a non-qualified merger, or in other cases as specified by Cabinet Order, dispose of the portion of the special account pertaining to the national subsidies, etc. that has been calculated as specified by Cabinet Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第三項**  前項の規定により取り崩すべきこととなつた第一項の特別勘定の金額又は前項の規定に該当しないで取り崩した当該特別勘定の金額（第八項の規定により合併法人、分割承継法人、被現物出資法人又は被現物分配法人（第八項及び第十項において「合併法人等」という。）に引き継ぐこととされたものを除く。）は、それぞれその取り崩すべきこととなつた日（前項に規定する内国法人が非適格合併により解散した場合には、当該非適格合併の日の前日）又は取り崩した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-43/par-3 · https://japanlaw.org/en/corporation-tax-act/art-43/par-3 · https://japanlaw.org/l/340AC0000000034/art-43/par-3</sup>
        The amount of the special account set forth in paragraph (1) that is to be disposed of under the preceding paragraph or the amount of the special account that has been disposed of without falling under the provisions of the preceding paragraph (excluding the amount to be succeeded to by an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind (referred to as an "acquiring corporation, etc." in paragraph (8) and paragraph (10)) pursuant to the provisions of paragraph (8)) is included in gross profits, when calculating the amount of income, respectively, for the business year containing the day on which the former amount is to be disposed of (in the case where the domestic corporation prescribed in the preceding paragraph has been dissolved as a result of a non-qualified merger, containing the day preceding the date of the non-qualified merger) or for the business year containing the day on which the latter amount was disposed of.
        <sup>machine translation, not official</sup>

        **第四項**  第一項の規定は、確定申告書に同項に規定する経理した金額に相当する金額の損金算入に関する明細の記載がある場合に限り、適用する。
        <sup>art-43/par-4 · https://japanlaw.org/en/corporation-tax-act/art-43/par-4 · https://japanlaw.org/l/340AC0000000034/art-43/par-4</sup>
        The provisions of paragraph (1) apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount equivalent to the booked amount prescribed in the paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第五項**  税務署長は、前項の記載がない確定申告書の提出があつた場合においても、その記載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、第一項の規定を適用することができる。
        <sup>art-43/par-5 · https://japanlaw.org/en/corporation-tax-act/art-43/par-5 · https://japanlaw.org/l/340AC0000000034/art-43/par-5</sup>
        Even in the case where a tax return without entries for the matters set forth in the preceding paragraph has been filed, the district director of the tax office may apply the provisions of paragraph (1), when they find any unavoidable grounds for the person's failure to make entries for such matters.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第六項**  内国法人が、適格分割、適格現物出資又は適格現物分配（以下この条において「適格分割等」という。）を行い、かつ、当該適格分割等の日の属する事業年度開始の時から当該適格分割等の直前の時までの期間内に固定資産の取得又は改良に充てるための国庫補助金等（その返還を要しないことが当該直前の時までに確定していないものに限る。以下この項において同じ。）の交付を受けている場合（次に掲げる要件のいずれかを満たす場合に限る。）において、その取得又は改良に充てるための国庫補助金等の額に相当する金額の範囲内で第一項の特別勘定に相当するもの（以下この条において「期中特別勘定」という。）を設けたときは、その設けた期中特別勘定の金額に相当する金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
        <sup>art-43/par-6 · https://japanlaw.org/en/corporation-tax-act/art-43/par-6 · https://japanlaw.org/l/340AC0000000034/art-43/par-6</sup>
        In the case where a domestic corporation has effected a qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified company split, etc." in this Article) and has received national subsidies, etc. for the purpose of spending them to acquire or improve its Fixed Assets (limited to national subsidies, etc. for which it has not been determined that they need not be returned by the time immediately prior to the qualified company split, etc.; hereinafter the same applies in this paragraph) during the period from the beginning of the business year containing the date of the qualified company split, etc. to immediately prior to the qualified company split, etc. (limited to the case where any of the following requirements is met), when a special account equivalent to that which is set forth in paragraph (1) has been established within the limit equivalent to the amount of national subsidies, etc. to be spent for the acquisition or improvement of the Fixed Assets (hereinafter such special account is referred to as a "special account during the period" in this Article), the amount equivalent to the amount of the special account during the period established as above is included in deductible expenses, when calculating the amount of income for the business year:
        <sup>machine translation, not official</sup>

          **一**  当該内国法人が当該国庫補助金等をもつてその取得又は改良をした固定資産（当該国庫補助金等の交付の目的に適合するものに限る。）を当該適格分割等により分割承継法人、被現物出資法人又は被現物分配法人（第八項第二号イ及び第九項において「分割承継法人等」という。）に移転すること。
          <sup>art-43/par-6/item-1 · https://japanlaw.org/en/corporation-tax-act/art-43/par-6/item-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-6/item-1</sup>
          that the domestic corporation transfers any of the Fixed Assets that it has acquired or improved with the national subsidies, etc. (limited to Fixed Assets in line with the purpose of the national subsidies, etc.) to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind (referred to as a "succeeding corporation in a company split, etc." in paragraph (8), item (ii), (a) and paragraph (9)) as a result of the qualified company split, etc.; or
          <sup>machine translation, not official</sup>

          **二**  当該適格分割又は適格現物出資に係る分割承継法人又は被現物出資法人が当該国庫補助金等をもつてその交付の目的に適合した固定資産の取得又は改良をすることが見込まれること。
          <sup>art-43/par-6/item-2 · https://japanlaw.org/en/corporation-tax-act/art-43/par-6/item-2 · https://japanlaw.org/l/340AC0000000034/art-43/par-6/item-2</sup>
          that a succeeding corporation in a company split or corporation receiving a capital contribution in kind involved in the qualified company split or qualified capital contribution in kind is expected to acquire or improve its Fixed Assets with the national subsidies, etc. in line with the purpose thereof.
          <sup>machine translation, not official</sup>

        **第七項**  前項の規定は、同項の内国法人が適格分割等の日以後二月以内に期中特別勘定の金額に相当する金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-43/par-7 · https://japanlaw.org/en/corporation-tax-act/art-43/par-7 · https://japanlaw.org/l/340AC0000000034/art-43/par-7</sup>
        The provisions of the preceding paragraph apply only in the case where the domestic corporation set forth in the paragraph has submitted documents stating the amount equivalent to the special account during the period and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第八項**  内国法人が、適格合併、適格分割、適格現物出資又は適格現物分配（以下この項において「適格組織再編成」という。）を行つた場合には、次の各号に掲げる適格組織再編成の区分に応じ、当該各号に定める特別勘定の金額又は期中特別勘定の金額は、当該適格組織再編成に係る合併法人等に引き継ぐものとする。
        <sup>art-43/par-8 · https://japanlaw.org/en/corporation-tax-act/art-43/par-8 · https://japanlaw.org/l/340AC0000000034/art-43/par-8</sup>
        In the case where a domestic corporation has effected a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution (hereinafter referred to as a "qualified organizational restructuring" in this paragraph), the amount of a special account or special account during the period prescribed in the following items is to be succeeded to by an acquiring corporation, etc. involved in the qualified organizational restructuring, in accordance with the category of the following qualified organizational restructuring:
        <sup>machine translation, not official</sup>

          **一**  適格合併　当該適格合併の直前に有する国庫補助金等（その返還を要しないことが当該適格組織再編成の直前までに確定していないものに限る。次号において同じ。）に係る第一項の特別勘定の金額
          <sup>art-43/par-8/item-1 · https://japanlaw.org/en/corporation-tax-act/art-43/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-8/item-1</sup>
          qualified merger: The amount of a special account set forth in paragraph (1) pertaining to national subsidies, etc. (limited to those for which it has not been determined that they need not be returned by the time immediately prior to the qualified organizational restructuring; the same applies in the following item) that the domestic corporation holds as of immediately prior to the qualified merger; and
          <sup>machine translation, not official</sup>

          **二**  適格分割等　当該適格分割等の直前に有する国庫補助金等に係る第一項の特別勘定の金額のうち、次に掲げる場合の区分に応じ、それぞれ次に定めるもの及び当該適格分割等に際して設けた国庫補助金等に係る期中特別勘定の金額
          <sup>art-43/par-8/item-2 · https://japanlaw.org/en/corporation-tax-act/art-43/par-8/item-2 · https://japanlaw.org/l/340AC0000000034/art-43/par-8/item-2</sup>
          qualified company split, etc.: The portion prescribed respectively as follows, in accordance with the category of the following cases, out of the amount of a special account set forth in paragraph (1) pertaining to national subsidies, etc. that the domestic corporation holds as of immediately prior to the qualified company split, etc. and the amount of the special account during the period pertaining to national subsidies, etc. that the domestic corporation established at the time of the qualified company split, etc.:
          <sup>machine translation, not official</sup>

            **イ**  当該内国法人が当該国庫補助金等をもつてその取得又は改良をした固定資産（当該国庫補助金等の交付の目的に適合するものに限る。）を当該適格分割等により分割承継法人等に移転した場合　当該固定資産の取得又は改良に充てた当該国庫補助金等に係る特別勘定の金額
            <sup>art-43/par-8/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/art-43/par-8/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-8/item-2/sub-1</sup>
            In the case where the domestic corporation has transferred any of the Fixed Assets that it has acquired or improved with the national subsidies, etc. (limited to Fixed Assets in line with the purpose of the national subsidies, etc.) to a succeeding corporation in a company split, etc. as a result of the qualified company split, etc.: The amount of a special account pertaining to the national subsidies, etc. that have been spent for acquiring or improving the Fixed Assets
            <sup>machine translation, not official</sup>

            **ロ**  当該適格分割又は適格現物出資に係る分割承継法人又は被現物出資法人が当該国庫補助金等をもつてその交付の目的に適合した固定資産の取得又は改良をすることが見込まれる場合　当該固定資産の取得又は改良に充てるための当該国庫補助金等に係る特別勘定の金額
            <sup>art-43/par-8/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/art-43/par-8/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/art-43/par-8/item-2/sub-2</sup>
            In the case where a succeeding corporation in a company split or corporation receiving a capital contribution in kind involved in the qualified company split or qualified capital contribution in kind is expected to acquire or improve its Fixed Assets with the national subsidies, etc. in line with the purpose thereof: The amount of a special account pertaining to the national subsidies, etc. that is to be spent for acquiring or improving the Fixed Assets
            <sup>machine translation, not official</sup>

        **第九項**  前項の規定は、第一項の特別勘定を設けている内国法人で適格分割等を行つたもの（当該特別勘定及び期中特別勘定の双方を設けている内国法人であつて、適格分割等により分割承継法人等に当該期中特別勘定の金額のみを引き継ぐものを除く。）にあつては、当該特別勘定を設けている内国法人が当該適格分割等の日以後二月以内に当該適格分割等により分割承継法人等に引き継ぐ当該特別勘定の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
        <sup>art-43/par-9 · https://japanlaw.org/en/corporation-tax-act/art-43/par-9 · https://japanlaw.org/l/340AC0000000034/art-43/par-9</sup>
        With regard to a domestic corporation that has established a special account set forth in paragraph (1) and has effected a qualified company split, etc. (excluding a domestic corporation that has established both the special account and a special account during the period and carries over only the amount of the special account during the period to a succeeding corporation in a company split, etc. as a result of a qualified company split, etc.), the provisions of the preceding paragraph apply only in the case where the domestic corporation that has established the special account has submitted documents stating the amount of the special account to be carried over to a succeeding corporation in a company split, etc. as a result of the qualified company split, etc. and any other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment, within two months on or after the date of the qualified company split, etc.
        <sup>machine translation, not official</sup>

        **第十項**  第八項の規定により合併法人等が引継ぎを受けた第一項の特別勘定の金額又は期中特別勘定の金額は、当該合併法人等が同項の規定により設けている同項の特別勘定の金額とみなす。
        <sup>art-43/par-10 · https://japanlaw.org/en/corporation-tax-act/art-43/par-10 · https://japanlaw.org/l/340AC0000000034/art-43/par-10</sup>
        The amount of a special account set forth in paragraph (1) or the amount of a special account during the period that an acquiring corporation, etc. has succeeded to pursuant to the provisions of paragraph (8) is deemed to be the amount of a special account set forth in paragraph (1) that the acquiring corporation, etc. has established pursuant to the provisions of the paragraph.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **第十一項**  合併、分割、現物出資又は現物分配（第二条第十二号の五の二（定義）に規定する現物分配をいう。）が行われた場合における前各項の規定の適用に関し必要な事項は、政令で定める。
        <sup>art-43/par-11 · https://japanlaw.org/en/corporation-tax-act/art-43/par-11 · https://japanlaw.org/l/340AC0000000034/art-43/par-11</sup>
        Necessary matters concerning the application of the provisions of the preceding paragraphs in the case where a merger, company split, contribution in kind to the capital of the receiving corporation, or in-kind distribution (meaning the in-kind distribution prescribed in Article 2, item (xii)-5-2 (Definitions)) has been effected are specified by Cabinet Order.
        <sup>machine translation, not official</sup>

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## Cites
- art-43/par-1: この条 → 法人税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/en/corporation-tax-act/art-43 · https://japanlaw.org/l/340AC0000000034/art-43
- art-43/par-1: 次項 → 法人税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/corporation-tax-act/art-43/par-2 · https://japanlaw.org/l/340AC0000000034/art-43/par-2
- art-43/par-1: 第三項 → 法人税法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/en/corporation-tax-act/art-43/par-3 · https://japanlaw.org/l/340AC0000000034/art-43/par-3
- art-43/par-2: 前項 → 法人税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1
- art-43/par-3: 第八項 → 法人税法 第四十三条第八項 (Article 43, paragraph (8)), art-43/par-8 — https://japanlaw.org/en/corporation-tax-act/art-43/par-8 · https://japanlaw.org/l/340AC0000000034/art-43/par-8
- art-43/par-3: 第十項 → 法人税法 第四十三条第十項 (Article 43, paragraph (10)), art-43/par-10 — https://japanlaw.org/en/corporation-tax-act/art-43/par-10 · https://japanlaw.org/l/340AC0000000034/art-43/par-10
- art-43/par-3: 前項 → 法人税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/corporation-tax-act/art-43/par-2 · https://japanlaw.org/l/340AC0000000034/art-43/par-2
- art-43/par-3: 第一項 → 法人税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1
- art-43/par-4: 第一項 → 法人税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1
- art-43/par-5: 前項 → 法人税法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/en/corporation-tax-act/art-43/par-4 · https://japanlaw.org/l/340AC0000000034/art-43/par-4
- art-43/par-5: 第一項 → 法人税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1
- art-43/par-6: この条 → 法人税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/en/corporation-tax-act/art-43 · https://japanlaw.org/l/340AC0000000034/art-43
- art-43/par-6: この項 → 法人税法 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — https://japanlaw.org/en/corporation-tax-act/art-43/par-6 · https://japanlaw.org/l/340AC0000000034/art-43/par-6
- art-43/par-6: 第一項 → 法人税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1
- art-43/par-6/item-1: 第八項第二号 → 法人税法 第四十三条第八項第二号 (Article 43, paragraph (8), item (ii)), art-43/par-8/item-2 — https://japanlaw.org/en/corporation-tax-act/art-43/par-8/item-2 · https://japanlaw.org/l/340AC0000000034/art-43/par-8/item-2
- art-43/par-6/item-1: 第九項 → 法人税法 第四十三条第九項 (Article 43, paragraph (9)), art-43/par-9 — https://japanlaw.org/en/corporation-tax-act/art-43/par-9 · https://japanlaw.org/l/340AC0000000034/art-43/par-9
- art-43/par-7: 前項 → 法人税法 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — https://japanlaw.org/en/corporation-tax-act/art-43/par-6 · https://japanlaw.org/l/340AC0000000034/art-43/par-6
- art-43/par-8: この項 → 法人税法 第四十三条第八項 (Article 43, paragraph (8)), art-43/par-8 — https://japanlaw.org/en/corporation-tax-act/art-43/par-8 · https://japanlaw.org/l/340AC0000000034/art-43/par-8
- art-43/par-8/item-1: 次号 → 法人税法 第四十三条第八項第二号 (Article 43, paragraph (8), item (ii)), art-43/par-8/item-2 — https://japanlaw.org/en/corporation-tax-act/art-43/par-8/item-2 · https://japanlaw.org/l/340AC0000000034/art-43/par-8/item-2
- art-43/par-8/item-1: 第一項 → 法人税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1
- art-43/par-8/item-2: 第一項 → 法人税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1
- art-43/par-9: 前項 → 法人税法 第四十三条第八項 (Article 43, paragraph (8)), art-43/par-8 — https://japanlaw.org/en/corporation-tax-act/art-43/par-8 · https://japanlaw.org/l/340AC0000000034/art-43/par-8
- art-43/par-9: 第一項 → 法人税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1
- art-43/par-10: 第八項 → 法人税法 第四十三条第八項 (Article 43, paragraph (8)), art-43/par-8 — https://japanlaw.org/en/corporation-tax-act/art-43/par-8 · https://japanlaw.org/l/340AC0000000034/art-43/par-8
- art-43/par-10: 第一項 → 法人税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1
- art-43/par-11: 前各項 → 法人税法 第四十三条第八項 (Article 43, paragraph (8)), art-43/par-8 — https://japanlaw.org/en/corporation-tax-act/art-43/par-8 · https://japanlaw.org/l/340AC0000000034/art-43/par-8
- art-43/par-11: 前各項 → 法人税法 第四十三条第十項 (Article 43, paragraph (10)), art-43/par-10 — https://japanlaw.org/en/corporation-tax-act/art-43/par-10 · https://japanlaw.org/l/340AC0000000034/art-43/par-10
- art-43/par-11: 前各項 → 法人税法 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — https://japanlaw.org/en/corporation-tax-act/art-43/par-6 · https://japanlaw.org/l/340AC0000000034/art-43/par-6
- art-43/par-11: 前各項 → 法人税法 第四十三条第七項 (Article 43, paragraph (7)), art-43/par-7 — https://japanlaw.org/en/corporation-tax-act/art-43/par-7 · https://japanlaw.org/l/340AC0000000034/art-43/par-7
- art-43/par-11: 第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-43/par-11: 前各項 → 法人税法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/en/corporation-tax-act/art-43/par-4 · https://japanlaw.org/l/340AC0000000034/art-43/par-4
- art-43/par-11: 前各項 → 法人税法 第四十三条第九項 (Article 43, paragraph (9)), art-43/par-9 — https://japanlaw.org/en/corporation-tax-act/art-43/par-9 · https://japanlaw.org/l/340AC0000000034/art-43/par-9
- art-43/par-11: 前各項 → 法人税法 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/corporation-tax-act/art-43/par-2 · https://japanlaw.org/l/340AC0000000034/art-43/par-2
- art-43/par-11: 前各項 → 法人税法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/en/corporation-tax-act/art-43/par-3 · https://japanlaw.org/l/340AC0000000034/art-43/par-3
- art-43/par-11: 前各項 → 法人税法 第四十三条第五項 (Article 43, paragraph (5)), art-43/par-5 — https://japanlaw.org/en/corporation-tax-act/art-43/par-5 · https://japanlaw.org/l/340AC0000000034/art-43/par-5
- art-43/par-11: 前各項 → 法人税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1

## Cited by

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

- 法人税法 第四十三条第一項（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-1
- 法人税法 第四十三条第二項（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-2 · https://japanlaw.org/l/340AC0000000034/art-43/par-2
- 法人税法 第四十三条第三項（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-3 · https://japanlaw.org/l/340AC0000000034/art-43/par-3
- 法人税法 第四十三条第四項（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-4 · https://japanlaw.org/l/340AC0000000034/art-43/par-4
- 法人税法 第四十三条第五項（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-5 · https://japanlaw.org/l/340AC0000000034/art-43/par-5
- 法人税法 第四十三条第六項（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-6 · https://japanlaw.org/l/340AC0000000034/art-43/par-6
- 法人税法 第四十三条第六項第一号（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-6/item-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-6/item-1
- 法人税法 第四十三条第七項（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-7 · https://japanlaw.org/l/340AC0000000034/art-43/par-7
- 法人税法 第四十三条第八項（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-8 · https://japanlaw.org/l/340AC0000000034/art-43/par-8
- 法人税法 第四十三条第八項第一号（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-43/par-8/item-1
- 法人税法 第四十三条第八項第二号（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-8/item-2 · https://japanlaw.org/l/340AC0000000034/art-43/par-8/item-2
- 法人税法 第四十三条第九項（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-9 · https://japanlaw.org/l/340AC0000000034/art-43/par-9
- 法人税法 第四十三条第十項（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-10 · https://japanlaw.org/l/340AC0000000034/art-43/par-10
- 法人税法 第四十三条第十一項（国庫補助金等に係る特別勘定の金額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-43/par-11 · https://japanlaw.org/l/340AC0000000034/art-43/par-11
- 法人税法 第四十四条第一項（特別勘定を設けた場合の国庫補助金等で取得した固定資産等の圧縮額の損金算入） — https://japanlaw.org/en/corporation-tax-act/art-44/par-1 · https://japanlaw.org/l/340AC0000000034/art-44/par-1

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## Sources

- claude-opus-5-5 — Slips in the Ministry of Justice's English of the Corporation Tax Act, corrected, written 2026-10-08
- 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
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act (法人税法), Article 43, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-012, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-013, 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