# 法人税法 / Corporation Tax Act — 第四十九条 (Article 49) - 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: 第四十九条 (Article 49)（特別勘定を設けた場合の保険金等で取得した固定資産等の圧縮額の損金算入） — address `art-49` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-49 - 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. --- ### 第四十九条（特別勘定を設けた場合の保険金等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 with Insurance Monies, etc. Where a Special Account Has Been Established) caption: Ministry of Justice translation — Japanese Law Translation Database System art-49 · https://japanlaw.org/en/corporation-tax-act/art-49 · https://japanlaw.org/l/340AC0000000034/art-49 **第一項** 前条第一項の特別勘定の金額（既に取り崩すべきこととなつたものを除く。）を有する内国法人が、同項に規定する期間（当該特別勘定の金額が同条第八項の規定により被合併法人から引継ぎを受けたものである場合その他の政令で定める場合には、政令で定める期間。第四項において「取得指定期間」という。）内に同条第一項に規定する取得又は改良をした場合において、その取得又は改良に係る固定資産につき、その取得又は改良をした日における当該特別勘定の金額のうちその取得又は改良に充てた保険金等に係るものとして政令で定めるところにより計算した金額（以下この項及び第四項において「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-49/par-1 · https://japanlaw.org/en/corporation-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000034/art-49/par-1 In the case where a domestic corporation that holds the amount of a special account set forth in paragraph (1) of the preceding Article (excluding the amount already having been disposed of) has made an acquisition or improvement as prescribed in the paragraph during the period prescribed in the paragraph (in the case where the amount of the special account was the amount succeeded to from an acquired corporation pursuant to the provisions of paragraph (8) of the preceding Article or in other cases as specified by Cabinet Order, during the period specified by Cabinet Order; referred to as the "designated acquisition period" in paragraph (4)), when the book value of the fixed assets pertaining to the acquisition or improvement has been reduced by accounting for losses to within the limit of the amount calculated, as specified by Cabinet Order, as the portion of the special account as of the date of the acquisition or improvement that pertains to the insurance monies, etc. spent for the acquisition or improvement (hereinafter such limit is referred to as the "advanced depreciation limit" in this paragraph and paragraph (4)) 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. Ministry of Justice translation — Japanese Law Translation Database System **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-49/par-2 · https://japanlaw.org/en/corporation-tax-act/art-49/par-2 · https://japanlaw.org/l/340AC0000000034/art-49/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 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-49/par-3 · https://japanlaw.org/en/corporation-tax-act/art-49/par-3 · https://japanlaw.org/l/340AC0000000034/art-49/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** 第一項の特別勘定の金額を有する内国法人が適格分割、適格現物出資又は適格現物分配（以下この項及び次項において「適格分割等」という。）を行い、かつ、当該内国法人が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第一項に規定する取得又は改良をした場合（当該取得又は改良に係る取得指定期間内に当該取得又は改良をし、かつ、当該取得又は改良をした固定資産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に移転する場合に限る。）において、当該固定資産につき、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、当該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-49/par-4 · https://japanlaw.org/en/corporation-tax-act/art-49/par-4 · https://japanlaw.org/l/340AC0000000034/art-49/par-4 In the case where a domestic corporation that holds the amount of a special account set forth in paragraph (1) 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 paragraph and the following paragraph) and where the domestic corporation has made an acquisition or improvement as prescribed in paragraph (1) 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 the acquisition or improvement has been made during the designated acquisition period pertaining to the acquisition or improvement, and the acquired or improved Fixed Assets are to be transferred to a succeeding corporation in a company split, corporation receiving a capital contribution in kind, or corporation receiving a distribution in kind as a result of the qualified company split, etc.), when the book value of the Fixed Assets has been reduced to within the advanced depreciation limit, 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 **第五項** 前項の規定は、同項に規定する内国法人が適格分割等の日以後二月以内に同項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-49/par-5 · https://japanlaw.org/en/corporation-tax-act/art-49/par-5 · https://japanlaw.org/l/340AC0000000034/art-49/par-5 The provisions of the preceding paragraph apply only in the case where the domestic corporation prescribed in the paragraph has submitted documents stating the amount equivalent to the reduced amount prescribed in the paragraph and 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 **第六項** 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又は第四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-49/par-6 · https://japanlaw.org/en/corporation-tax-act/art-49/par-6 · https://japanlaw.org/l/340AC0000000034/art-49/par-6 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) or paragraph (4) 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-49/par-1: 第四項 → 法人税法 第四十九条第四項 (Article 49, paragraph (4)), art-49/par-4 — https://japanlaw.org/en/corporation-tax-act/art-49/par-4 · https://japanlaw.org/l/340AC0000000034/art-49/par-4 - art-49/par-1: この項 → 法人税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/corporation-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000034/art-49/par-1 - art-49/par-1: 同条第八項 → 法人税法 第四十八条第八項 (Article 48, paragraph (8)), art-48/par-8 — https://japanlaw.org/en/corporation-tax-act/art-48/par-8 · https://japanlaw.org/l/340AC0000000034/art-48/par-8 - art-49/par-1: 前条第一項 → 法人税法 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/en/corporation-tax-act/art-48/par-1 · https://japanlaw.org/l/340AC0000000034/art-48/par-1 - art-49/par-2: 前項 → 法人税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/corporation-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000034/art-49/par-1 - art-49/par-3: 前項 → 法人税法 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/en/corporation-tax-act/art-49/par-2 · https://japanlaw.org/l/340AC0000000034/art-49/par-2 - art-49/par-3: 第一項 → 法人税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/corporation-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000034/art-49/par-1 - art-49/par-4: この項 → 法人税法 第四十九条第四項 (Article 49, paragraph (4)), art-49/par-4 — https://japanlaw.org/en/corporation-tax-act/art-49/par-4 · https://japanlaw.org/l/340AC0000000034/art-49/par-4 - art-49/par-4: 第一項 → 法人税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/corporation-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000034/art-49/par-1 - art-49/par-4: 次項 → 法人税法 第四十九条第五項 (Article 49, paragraph (5)), art-49/par-5 — https://japanlaw.org/en/corporation-tax-act/art-49/par-5 · https://japanlaw.org/l/340AC0000000034/art-49/par-5 - art-49/par-5: 前項 → 法人税法 第四十九条第四項 (Article 49, paragraph (4)), art-49/par-4 — https://japanlaw.org/en/corporation-tax-act/art-49/par-4 · https://japanlaw.org/l/340AC0000000034/art-49/par-4 - art-49/par-6: 第四項 → 法人税法 第四十九条第四項 (Article 49, paragraph (4)), art-49/par-4 — https://japanlaw.org/en/corporation-tax-act/art-49/par-4 · https://japanlaw.org/l/340AC0000000034/art-49/par-4 - art-49/par-6: 前各項 → 法人税法 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/en/corporation-tax-act/art-49/par-2 · https://japanlaw.org/l/340AC0000000034/art-49/par-2 - art-49/par-6: 第一項 → 法人税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/corporation-tax-act/art-49/par-1 · https://japanlaw.org/l/340AC0000000034/art-49/par-1 - art-49/par-6: 前各項 → 法人税法 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/en/corporation-tax-act/art-49/par-3 · https://japanlaw.org/l/340AC0000000034/art-49/par-3 - art-49/par-6: 前各項 → 法人税法 第四十九条第五項 (Article 49, paragraph (5)), art-49/par-5 — https://japanlaw.org/en/corporation-tax-act/art-49/par-5 · https://japanlaw.org/l/340AC0000000034/art-49/par-5 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 法人税法 第四十七条第一項（保険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-47/par-1 · https://japanlaw.org/l/340AC0000000034/art-47/par-1 - 法人税法 第四十九条第一項（特別勘定を設けた場合の保険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-49/par-1 · https://japanlaw.org/l/340AC0000000034/art-49/par-1 - 法人税法 第四十九条第二項（特別勘定を設けた場合の保険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-49/par-2 · https://japanlaw.org/l/340AC0000000034/art-49/par-2 - 法人税法 第四十九条第三項（特別勘定を設けた場合の保険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-49/par-3 · https://japanlaw.org/l/340AC0000000034/art-49/par-3 - 法人税法 第四十九条第四項（特別勘定を設けた場合の保険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-49/par-4 · https://japanlaw.org/l/340AC0000000034/art-49/par-4 - 法人税法 第四十九条第五項（特別勘定を設けた場合の保険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-49/par-5 · https://japanlaw.org/l/340AC0000000034/art-49/par-5 - 法人税法 第四十九条第六項（特別勘定を設けた場合の保険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-49/par-6 · https://japanlaw.org/l/340AC0000000034/art-49/par-6 --- ## 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-20261008T111236-014, 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