# 法人税法 / Corporation Tax Act — 第六十二条の四 (Article 62-4) - 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: 第六十二条の四 (Article 62-4)（適格現物出資による資産等の帳簿価額による譲渡） — address `art-62-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-62-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-62-4 - 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. --- ### 第六十二条の四（適格現物出資による資産等の帳簿価額による譲渡） — (Transfer of Assets at Book Value as a Result of Qualified contribution in kind) caption: Ministry of Justice translation — Japanese Law Translation Database System art-62-4 · https://japanlaw.org/en/corporation-tax-act/art-62-4 · https://japanlaw.org/l/340AC0000000034/art-62-4 **第一項** 内国法人が適格現物出資により被現物出資法人にその有する資産の移転をし、又はこれと併せてその有する負債の移転をしたときは、当該被現物出資法人に当該移転をした資産及び負債の当該適格現物出資の直前の帳簿価額による譲渡をしたものとして、当該内国法人の各事業年度の所得の金額を計算する。 art-62-4/par-1 · https://japanlaw.org/en/corporation-tax-act/art-62-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-4/par-1 When a domestic corporation has transferred its assets or has also transferred its liabilities with its assets to a corporation receiving a capital contribution in kind, as a result of a qualified contribution in kind, the amount of income of the domestic corporation for each business year is calculated by deeming that the domestic corporation has transferred the assets and liabilities to the corporation receiving a capital contribution in kind at their book value as of immediately prior to the qualified contribution in kind. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 被現物出資法人の資産及び負債の取得価額その他前項の規定の適用に関し必要な事項は、政令で定める。 art-62-4/par-2 · https://japanlaw.org/en/corporation-tax-act/art-62-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-4/par-2 The acquisition cost of the assets and liabilities of a corporation receiving a capital contribution in kind and other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-62-4/par-2: 前項 → 法人税法 第六十二条の四第一項 (Article 62-4, paragraph (1)), art-62-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-62-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-62-4/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 法人税法 第六十一条第一項 — https://japanlaw.org/en/corporation-tax-act/art-61/par-1 · https://japanlaw.org/l/340AC0000000034/art-61/par-1 - 法人税法 第六十一条の二第一項（有価証券の譲渡益又は譲渡損の益金又は損金算入） — https://japanlaw.org/en/corporation-tax-act/art-61-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-2/par-1 - 法人税法 第六十二条の四第二項（適格現物出資による資産等の帳簿価額による譲渡） — https://japanlaw.org/en/corporation-tax-act/art-62-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-62-4/par-2 - 租税特別措置法 第六十七条の十四第五項（特定目的会社に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-67-14/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-14/par-5 --- ## 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 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08