# 法人税法 / Corporation Tax Act — 第五十三条 (Article 53)
- 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: 第五十三条 (Article 53) — address `art-53`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-53
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-53
- 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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### 第五十三条
art-53 · https://japanlaw.org/en/corporation-tax-act/art-53 · https://japanlaw.org/l/340AC0000000034/art-53
**第一項** 内国法人が資産の賃貸借で第六十四条の二第三項（リース取引に係る所得の金額の計算）に規定するリース取引以外のもの（以下この項において「賃貸借取引」という。）によりその賃貸借取引の目的となる資産の賃借を行つた場合において、その賃貸借取引に係る契約をした事業年度以後の各事業年度においてその契約に基づき当該内国法人が支払うこととされている金額（その資産の賃借のために要する費用の額又はその資産を事業の用に供するために直接要する費用の額を含むものとし、次に掲げる額に該当するものを除く。）があるときは、その支払うこととされている金額のうち当該各事業年度において債務の確定した部分の金額は、当該各事業年度の所得の金額の計算上、損金の額に算入する。
art-53/par-1 · https://japanlaw.org/en/corporation-tax-act/art-53/par-1 · https://japanlaw.org/l/340AC0000000034/art-53/par-1
In the case where a domestic corporation has leased the assets that are the subject matter of a rental transaction through a lease of assets other than a lease transaction prescribed in Article 64-2, paragraph (3) (Calculation of the Amount of Income Related to Lease Transactions) (hereinafter referred to as a "rental transaction" in this paragraph), if there is an amount that the domestic corporation is to pay under the contract for the rental transaction in each business year on or after the business year in which it concluded the contract (including the amount of expenses required for leasing the assets or the amount of expenses directly required for using the assets for business, and excluding any amount falling under the following amounts), the portion of the amount to be paid for which the obligation has been determined in each such business year is included in deductible expenses, when calculating the amount of income for each such business year:
machine translation, not official
**一** 第二十二条第三項第一号（各事業年度の所得の金額の計算の通則）に掲げる原価の額
art-53/par-1/item-1 · https://japanlaw.org/en/corporation-tax-act/art-53/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-53/par-1/item-1
the amount of cost listed in Article 22, paragraph (3), item (i) (General Rules for Calculation of the Amount of Income for Each Business Year); and
machine translation, not official
**二** 固定資産の取得に要した金額とされるべき費用の額及び繰延資産となる費用の額
art-53/par-1/item-2 · https://japanlaw.org/en/corporation-tax-act/art-53/par-1/item-2 · https://japanlaw.org/l/340AC0000000034/art-53/par-1/item-2
the amount of expenses to be treated as the amount required for the acquisition of Fixed Assets and the amount of expenses that become deferred assets.
machine translation, not official
**第二項** 前項の規定の適用に関し必要な事項は、政令で定める。
art-53/par-2 · https://japanlaw.org/en/corporation-tax-act/art-53/par-2 · https://japanlaw.org/l/340AC0000000034/art-53/par-2
Necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
machine translation, not official
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## Cites
- art-53/par-1: 第六十四条の二第三項 → 法人税法 第六十四条の二第三項 (Article 64-2, paragraph (3)), art-64-2/par-3 — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-3
- art-53/par-1: この項 → 法人税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/corporation-tax-act/art-53/par-1 · https://japanlaw.org/l/340AC0000000034/art-53/par-1
- art-53/par-1/item-1: 第二十二条第三項第一号 → 法人税法 第二十二条第三項第一号 (Article 22, paragraph (3), item (i)), art-22/par-3/item-1 — https://japanlaw.org/en/corporation-tax-act/art-22/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-22/par-3/item-1
- art-53/par-2: 前項 → 法人税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/corporation-tax-act/art-53/par-1 · https://japanlaw.org/l/340AC0000000034/art-53/par-1
## Cited by
3 provisions cite this one. No official source publishes this direction.
- 法人税法 第五十三条第一項 — https://japanlaw.org/en/corporation-tax-act/art-53/par-1 · https://japanlaw.org/l/340AC0000000034/art-53/par-1
- 法人税法 第五十三条第二項 — https://japanlaw.org/en/corporation-tax-act/art-53/par-2 · https://japanlaw.org/l/340AC0000000034/art-53/par-2
- 法人税法 附則第十四条第一項（賃貸借取引に係る費用に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-14/par-1
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## 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-20261008T111236-015, 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