# 法人税法 / Corporation Tax Act — 第四十六条 (Article 46) - 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: 第四十六条 (Article 46)（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入） — address `art-46` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-46 - 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. --- ### 第四十六条（非出資組合が賦課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 by a Non-investment Partnership with Allotment Monies) caption: Ministry of Justice translation — Japanese Law Translation Database System art-46 · https://japanlaw.org/en/corporation-tax-act/art-46 · https://japanlaw.org/l/340AC0000000034/art-46 **第一項** 協同組合等のうち出資を有しないものが、各事業年度においてその組合員又は会員に対しその事業の用に供する固定資産の取得又は改良に充てるための費用を賦課した場合において、当該事業年度終了の時までに取得又は改良をしたその事業の用に供する固定資産につき、当該事業年度においてその賦課に基づいて納付された金額のうちその固定資産の取得若しくは改良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又は改良を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-46/par-1 · https://japanlaw.org/en/corporation-tax-act/art-46/par-1 · https://japanlaw.org/l/340AC0000000034/art-46/par-1 In the case where a cooperative, etc. that does not hold capital contributions has allotted the expenses for acquiring or improving its Fixed Assets to be used for its business to its partners or members in each business year, when, with regard to the Fixed Assets to be used for its business that it has acquired or improved 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 or improvement of the Fixed Assets out of the amount paid based on such allotment in the business year (if the Fixed Assets are depreciable assets acquired or improved 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 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 **第二項** 前項の規定は、確定申告書に同項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-46/par-2 · https://japanlaw.org/en/corporation-tax-act/art-46/par-2 · https://japanlaw.org/l/340AC0000000034/art-46/par-2 The provisions of the preceding paragraph 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 amount reduced or booked as prescribed in the paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 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。 art-46/par-3 · https://japanlaw.org/en/corporation-tax-act/art-46/par-3 · https://japanlaw.org/l/340AC0000000034/art-46/par-3 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. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第一項の規定の適用を受けた固定資産の取得価額その他前三項の規定の適用に関し必要な事項は、政令で定める。 art-46/par-4 · https://japanlaw.org/en/corporation-tax-act/art-46/par-4 · https://japanlaw.org/l/340AC0000000034/art-46/par-4 The acquisition cost of the Fixed Assets to which the provisions of paragraph (1) have been applied and other necessary matters concerning the application of the provisions of the preceding three paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-46/par-1: この項 → 法人税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/corporation-tax-act/art-46/par-1 · https://japanlaw.org/l/340AC0000000034/art-46/par-1 - art-46/par-2: 前項 → 法人税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/corporation-tax-act/art-46/par-1 · https://japanlaw.org/l/340AC0000000034/art-46/par-1 - art-46/par-3: 第一項 → 法人税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/corporation-tax-act/art-46/par-1 · https://japanlaw.org/l/340AC0000000034/art-46/par-1 - art-46/par-3: 前項 → 法人税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/en/corporation-tax-act/art-46/par-2 · https://japanlaw.org/l/340AC0000000034/art-46/par-2 - art-46/par-4: 前三項 → 法人税法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/en/corporation-tax-act/art-46/par-3 · https://japanlaw.org/l/340AC0000000034/art-46/par-3 - art-46/par-4: 第一項 → 法人税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/corporation-tax-act/art-46/par-1 · https://japanlaw.org/l/340AC0000000034/art-46/par-1 - art-46/par-4: 前三項 → 法人税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/en/corporation-tax-act/art-46/par-2 · https://japanlaw.org/l/340AC0000000034/art-46/par-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 法人税法 第四十六条第一項（非出資組合が賦課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-46/par-1 · https://japanlaw.org/l/340AC0000000034/art-46/par-1 - 法人税法 第四十六条第二項（非出資組合が賦課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-46/par-2 · https://japanlaw.org/l/340AC0000000034/art-46/par-2 - 法人税法 第四十六条第三項（非出資組合が賦課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-46/par-3 · https://japanlaw.org/l/340AC0000000034/art-46/par-3 - 法人税法 第四十六条第四項（非出資組合が賦課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-46/par-4 · https://japanlaw.org/l/340AC0000000034/art-46/par-4 - 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 - 法人税法 第百四十四条の四第四項第二号（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-4/item-2 - 法人税法 附則第十条第三項（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-3 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10/par-3 --- ## 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