# 法人税法 / Corporation Tax Act — 第四十五条 (Article 45) - 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: 第四十五条 (Article 45)（工事負担金で取得した固定資産等の圧縮額の損金算入） — address `art-45` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-45 - 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. --- ### 第四十五条（工事負担金で取得した固定資産等の圧縮額の損金算入） — (Inclusion in Deductible Expenses of the Depreciated Amount of Fixed Assets Acquired through Payment by the Users) caption: Ministry of Justice translation — Japanese Law Translation Database System art-45 · https://japanlaw.org/en/corporation-tax-act/art-45 · https://japanlaw.org/l/340AC0000000034/art-45 **第一項** 次に掲げる事業を営む内国法人（清算中のものを除く。以下この条において同じ。）が、各事業年度において当該事業に必要な施設を設けるため電気、ガス若しくは水の需要者又は鉄道若しくは軌道の利用者その他その施設によつて便益を受ける者（以下この条において「受益者」という。）から金銭又は資材の交付を受けた場合において、当該事業年度終了の時までに取得したその施設を構成する固定資産につき、当該事業年度においてその交付を受けた金銭の額若しくは資材の価額のうちその固定資産の取得に要した金額に達するまでの金額（その固定資産が当該事業年度前の各事業年度において取得した減価償却資産である場合には、当該金額を基礎として政令で定めるところにより計算した金額。以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は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。 art-45/par-1 · https://japanlaw.org/en/corporation-tax-act/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1 In the case where a domestic corporation (excluding a domestic corporation in liquidation; hereinafter the same applies in this Article) that conducts any of the following businesses has received monies or materials in each business year, for the purpose of establishing the facilities necessary for conducting the business, from persons who consume electricity, gas or water, persons who use railway or rail track services, or other persons who enjoy benefits from such facilities (hereinafter referred to as the "beneficiaries" in this Article), when, with regard to the Fixed Assets comprising such facilities that it has acquired by the end of the business year, the book value of the Fixed Assets has been reduced, with the reduction accounted for as a loss, within the limit of the amount up to the amount required for the acquisition of the Fixed Assets out of the amount of the monies or the value of the materials received in the business year (if the Fixed Assets are depreciable assets acquired in a business year prior to the business year, the amount calculated as specified by Cabinet Order on the basis of that amount; hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (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 reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year: machine translation, not official **一** 電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号（定義）に規定する一般送配電事業、同項第十号に規定する送電事業、同項第十一号の二に規定する配電事業又は同項第十四号に規定する発電事業 art-45/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-45/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-1 the general electricity transmission and distribution business prescribed in Article 2, paragraph (1), item (viii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), electricity transmission business prescribed in item (x) of the paragraph, electricity distribution business prescribed in item (xi)-2 of the paragraph, or electricity generation business prescribed in item (xiv) of the paragraph; machine translation, not official **二** ガス事業法（昭和二十九年法律第五十一号）第二条第五項（定義）に規定する一般ガス導管事業 art-45/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-2 the general gas pipeline service business prescribed in Article 2, paragraph (5) (Definitions) of the Gas Business Act (Act No. 51 of 1954); machine translation, not official **三** 水道法（昭和三十二年法律第百七十七号）第三条第二項（用語の定義）に規定する水道事業 art-45/par-1/item-3 · https://japanlaw.org/en/corporation-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-3 the water utility business prescribed in Article 3, paragraph (2) (Definitions of Terms) of the Water Supply Act (Act No. 177 of 1957); machine translation, not official **四** 鉄道事業法（昭和六十一年法律第九十二号）第二条第一項（定義）に規定する鉄道事業 art-45/par-1/item-4 · https://japanlaw.org/en/corporation-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-4 the railway business prescribed in Article 2, paragraph (1) (Definitions) of the Railway Business Act (Act No. 92 of 1986); Ministry of Justice translation — Japanese Law Translation Database System **五** 軌道法（大正十年法律第七十六号）第一条第一項（軌道法の適用対象）に規定する軌道を敷設して行う運輸事業 art-45/par-1/item-5 · https://japanlaw.org/en/corporation-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-5 the transport business conducted by laying rail tracks prescribed in Article 1, paragraph (1) (Coverage of the Act on Rail Tracks) of the Act on Rail Tracks (Act No. 76 of 1921); machine translation, not official **六** 前各号に掲げる事業に類する事業で政令で定めるもの art-45/par-1/item-6 · https://japanlaw.org/en/corporation-tax-act/art-45/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-6 businesses equivalent to those listed in the preceding items that are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の内国法人が、各事業年度において同項各号に掲げる事業に係る受益者から当該事業に必要な施設を構成する固定資産の交付を受けた場合において、その固定資産につき、当該事業年度においてその固定資産の価額に相当する金額（以下この項において「圧縮限度額」という。）の範囲内でその帳簿価額を損金経理により減額し、又はその圧縮限度額以下の金額を当該事業年度の確定した決算において積立金として積み立てる方法（政令で定める方法を含む。）により経理したときは、その減額し又は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。 art-45/par-2 · https://japanlaw.org/en/corporation-tax-act/art-45/par-2 · https://japanlaw.org/l/340AC0000000034/art-45/par-2 In the case where the domestic corporation set forth in the preceding paragraph has received the delivery of Fixed Assets comprising the facilities necessary for conducting the businesses listed in the items of the paragraph in each business year from the beneficiaries of the business, when, in the business year, the book value of the Fixed Assets has been reduced, with the reduction accounted for as a loss, within the limit of the amount equivalent to the value of the Fixed Assets (hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph) or the amount not exceeding the advanced depreciation limit has been booked in such a manner as to save it as a reserve (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 reduced or booked as above is included in deductible expenses, when calculating the amount of income for the business year. machine translation, not official **第三項** 前二項の規定は、確定申告書にこれらの規定に規定する減額し又は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。 art-45/par-3 · https://japanlaw.org/en/corporation-tax-act/art-45/par-3 · https://japanlaw.org/l/340AC0000000034/art-45/par-3 The provisions of the preceding two paragraphs apply only in the case where a tax return contains a detailed statement concerning the inclusion in deductible expenses of the amount reduced or booked as prescribed in these provisions. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 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、第一項又は第二項の規定を適用することができる。 art-45/par-4 · https://japanlaw.org/en/corporation-tax-act/art-45/par-4 · https://japanlaw.org/l/340AC0000000034/art-45/par-4 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) or paragraph (2), when they find any unavoidable grounds for the person's failure to make entries for such matters. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 第一項の内国法人が、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。）により当該適格分割等の直前の時までに取得した固定資産（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直前の時までの期間内に同項各号に掲げる事業に必要な施設を設けるため当該事業に係る受益者から金銭又は資材の交付を受けた場合におけるその施設を構成するものに限る。）を分割承継法人、被現物出資法人又は被現物分配法人（次項において「分割承継法人等」という。）に移転する場合において、当該固定資産につき、当該事業年度において第一項に規定する圧縮限度額に相当する金額の範囲内でその帳簿価額を減額したときは、その減額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。 art-45/par-5 · https://japanlaw.org/en/corporation-tax-act/art-45/par-5 · https://japanlaw.org/l/340AC0000000034/art-45/par-5 In the case where the domestic corporation set forth in paragraph (1) transfers, as a result of 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), Fixed Assets that it has acquired by the time immediately prior to the qualified company split, etc. (limited to those comprising the facilities in the case where the domestic corporation has received monies or materials, for the purpose of establishing the facilities necessary for conducting the business listed in the items of that paragraph, from the beneficiaries of the business during the period from the beginning of the business year containing the date of the qualified company split, etc. to that time immediately prior) 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 the following paragraph), when, in the business year, the book value of the Fixed Assets has been reduced to within the amount equivalent to the advanced depreciation limit prescribed in paragraph (1), the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year. machine translation, not official **第六項** 第一項の内国法人が、適格分割等により同項各号に掲げる事業に必要な施設を構成する固定資産（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当該事業に係る受益者から交付を受けたものに限る。）を分割承継法人等に移転する場合において、当該固定資産につき、当該事業年度において当該固定資産の価額に相当する金額の範囲内でその帳簿価額を減額したときは、その減額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。 art-45/par-6 · https://japanlaw.org/en/corporation-tax-act/art-45/par-6 · https://japanlaw.org/l/340AC0000000034/art-45/par-6 In the case where the domestic corporation set forth in paragraph (1) transfers, as a result of a qualified company split, etc., Fixed Assets comprising the facilities necessary for conducting the business listed in the items of the paragraph (limited to the Fixed Assets that the domestic corporation acquired from the beneficiaries of the business 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.) to a succeeding corporation in a company split, etc., when, in the business year, the book value of the Fixed Assets has been reduced to within the amount equivalent to the value of the Fixed Assets, the amount equivalent to the amount reduced as above is included in deductible expenses, when calculating the amount of income for the business year. machine translation, not official **第七項** 前二項の規定は、これらの規定に規定する内国法人が適格分割等の日以後二月以内にこれらの規定に規定する減額した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。 art-45/par-7 · https://japanlaw.org/en/corporation-tax-act/art-45/par-7 · https://japanlaw.org/l/340AC0000000034/art-45/par-7 The provisions of the preceding two paragraphs apply only in the case where the domestic corporation prescribed in these provisions has submitted documents stating the amount equivalent to the reduced amount prescribed in these provisions and any other matters as 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. machine translation, not official **第八項** 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が適格合併、適格分割、適格現物出資又は適格現物分配により被合併法人、分割法人、現物出資法人又は現物分配法人において第一項、第二項、第五項又は第六項の規定の適用を受けた固定資産の移転を受けた場合における当該固定資産の取得価額その他前各項の規定の適用に関し必要な事項は、政令で定める。 art-45/par-8 · https://japanlaw.org/en/corporation-tax-act/art-45/par-8 · https://japanlaw.org/l/340AC0000000034/art-45/par-8 In the case where an acquiring corporation, succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind has received the transfer of any of the Fixed Assets to which the provisions of paragraph (1), paragraph (2), paragraph (5), or paragraph (6) had been applied under an acquired corporation, splitting corporation, corporation making a capital contribution in kind, or corporation making a distribution in kind, as a result of a qualified merger, qualified company split, qualified capital contribution in kind, or qualified in-kind distribution, the acquisition cost of the Fixed Assets and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-45/par-1: この条 → 法人税法 第四十五条 (Article 45), art-45 — https://japanlaw.org/en/corporation-tax-act/art-45 · https://japanlaw.org/l/340AC0000000034/art-45 - art-45/par-1: この項 → 法人税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1 - art-45/par-1/item-1: 電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号 → e-Gov law 339AC0000000170, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection - art-45/par-1/item-1: 同項第十号 → e-Gov law 339AC0000000170, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection - art-45/par-1/item-1: 同項第十一号の二 → e-Gov law 339AC0000000170, 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — not held in this collection - art-45/par-1/item-1: 同項第十四号 → e-Gov law 339AC0000000170, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection - art-45/par-1/item-2: ガス事業法（昭和二十九年法律第五十一号）第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection - art-45/par-1/item-3: 水道法（昭和三十二年法律第百七十七号）第三条第二項 → e-Gov law 332AC0000000177, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection - art-45/par-1/item-4: 鉄道事業法（昭和六十一年法律第九十二号）第二条第一項 → e-Gov law 361AC0000000092, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - art-45/par-1/item-5: 軌道法（大正十年法律第七十六号）第一条第一項 → e-Gov law 210AC0000000076, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection - art-45/par-1/item-6: 前各号 → 法人税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-5 - art-45/par-1/item-6: 前各号 → 法人税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-1 - art-45/par-1/item-6: 前各号 → 法人税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-2 - art-45/par-1/item-6: 前各号 → 法人税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-3 - art-45/par-1/item-6: 前各号 → 法人税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-4 - art-45/par-2: この項 → 法人税法 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/en/corporation-tax-act/art-45/par-2 · https://japanlaw.org/l/340AC0000000034/art-45/par-2 - art-45/par-2: 前項 → 法人税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1 - art-45/par-3: 前二項 → 法人税法 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/en/corporation-tax-act/art-45/par-2 · https://japanlaw.org/l/340AC0000000034/art-45/par-2 - art-45/par-3: 前二項 → 法人税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1 - art-45/par-4: 第二項 → 法人税法 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/en/corporation-tax-act/art-45/par-2 · https://japanlaw.org/l/340AC0000000034/art-45/par-2 - art-45/par-4: 前項 → 法人税法 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/en/corporation-tax-act/art-45/par-3 · https://japanlaw.org/l/340AC0000000034/art-45/par-3 - art-45/par-4: 第一項 → 法人税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1 - art-45/par-5: 次項 → 法人税法 第四十五条第六項 (Article 45, paragraph (6)), art-45/par-6 — https://japanlaw.org/en/corporation-tax-act/art-45/par-6 · https://japanlaw.org/l/340AC0000000034/art-45/par-6 - art-45/par-5: この条 → 法人税法 第四十五条 (Article 45), art-45 — https://japanlaw.org/en/corporation-tax-act/art-45 · https://japanlaw.org/l/340AC0000000034/art-45 - art-45/par-5: 第一項 → 法人税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1 - art-45/par-6: 第一項 → 法人税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1 - art-45/par-7: 前二項 → 法人税法 第四十五条第六項 (Article 45, paragraph (6)), art-45/par-6 — https://japanlaw.org/en/corporation-tax-act/art-45/par-6 · https://japanlaw.org/l/340AC0000000034/art-45/par-6 - art-45/par-7: 前二項 → 法人税法 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — https://japanlaw.org/en/corporation-tax-act/art-45/par-5 · https://japanlaw.org/l/340AC0000000034/art-45/par-5 - art-45/par-8: 第二項 → 法人税法 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/en/corporation-tax-act/art-45/par-2 · https://japanlaw.org/l/340AC0000000034/art-45/par-2 - art-45/par-8: 第六項 → 法人税法 第四十五条第六項 (Article 45, paragraph (6)), art-45/par-6 — https://japanlaw.org/en/corporation-tax-act/art-45/par-6 · https://japanlaw.org/l/340AC0000000034/art-45/par-6 - art-45/par-8: 前各項 → 法人税法 第四十五条第七項 (Article 45, paragraph (7)), art-45/par-7 — https://japanlaw.org/en/corporation-tax-act/art-45/par-7 · https://japanlaw.org/l/340AC0000000034/art-45/par-7 - art-45/par-8: 前各項 → 法人税法 第四十五条第四項 (Article 45, paragraph (4)), art-45/par-4 — https://japanlaw.org/en/corporation-tax-act/art-45/par-4 · https://japanlaw.org/l/340AC0000000034/art-45/par-4 - art-45/par-8: 前各項 → 法人税法 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/en/corporation-tax-act/art-45/par-3 · https://japanlaw.org/l/340AC0000000034/art-45/par-3 - art-45/par-8: 第一項 → 法人税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1 - art-45/par-8: 第五項 → 法人税法 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — https://japanlaw.org/en/corporation-tax-act/art-45/par-5 · https://japanlaw.org/l/340AC0000000034/art-45/par-5 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 法人税法 第四十五条第一項（工事負担金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-45/par-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1 - 法人税法 第四十五条第一項第六号（工事負担金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-45/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-45/par-1/item-6 - 法人税法 第四十五条第二項（工事負担金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-45/par-2 · https://japanlaw.org/l/340AC0000000034/art-45/par-2 - 法人税法 第四十五条第三項（工事負担金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-45/par-3 · https://japanlaw.org/l/340AC0000000034/art-45/par-3 - 法人税法 第四十五条第四項（工事負担金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-45/par-4 · https://japanlaw.org/l/340AC0000000034/art-45/par-4 - 法人税法 第四十五条第五項（工事負担金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-45/par-5 · https://japanlaw.org/l/340AC0000000034/art-45/par-5 - 法人税法 第四十五条第六項（工事負担金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-45/par-6 · https://japanlaw.org/l/340AC0000000034/art-45/par-6 - 法人税法 第四十五条第七項（工事負担金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-45/par-7 · https://japanlaw.org/l/340AC0000000034/art-45/par-7 - 法人税法 第四十五条第八項（工事負担金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-45/par-8 · https://japanlaw.org/l/340AC0000000034/art-45/par-8 - 法人税法 附則第十条第二項（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等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10/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-20261008T111236-013, 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