# 法人税法 / Corporation Tax Act — 第八条 (Supplementary Provisions, Article 8) - 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: 第八条 (Supplementary Provisions, Article 8)（引当金に関する経過規定） — address `suppl-3401-34/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-8 - 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. --- ### 第八条（引当金に関する経過規定） — Transitional Provisions Concerning Reserves caption: machine translation, not official suppl-3401-34/art-8 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-8 **第一項** 法人が施行日の属する事業年度開始の日において有する旧法（これに基づく命令を含む。以下この条において同じ。）の規定による貸倒引当金勘定、退職給与引当金勘定又は特別修繕引当金勘定の金額（既に旧法の規定により取りくずすべきこととなつたものを除く。以下この条において「旧貸倒引当金勘定等の金額」という。）は、それぞれ新法第五十二条第一項（貸倒引当金）、第五十五条第一項（退職給与引当金）又は第五十六条第一項（特別修繕引当金）の規定によりその法人の各事業年度の所得の金額の計算上損金の額に算入された貸倒引当金勘定、退職給与引当金勘定又は特別修繕引当金勘定の金額とみなす。 suppl-3401-34/art-8/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-8/par-1 The amount of a bad debt reserve account, retirement allowance reserve account or special repair reserve account under the provisions of the Former Act (including orders based on it; hereinafter the same applies in this Article) that a corporation holds as of the first day of the business year that includes the Effective Date (excluding any amount already required to be reversed under the provisions of the Former Act; hereinafter referred to as the "balance of former bad-debt and similar reserves" in this Article) is deemed to be, respectively, the amount of the bad debt reserve account, retirement allowance reserve account or special repair reserve account included in the amount of deductible expenses when calculating the amount of income of that corporation for each business year pursuant to the provisions of Article 52, paragraph (1) (Bad Debt Reserves), Article 55, paragraph (1) (Retirement Allowance Reserves) or Article 56, paragraph (1) (Special Repair Reserves) of the New Act. machine translation, not official **第二項** 前項の規定は、法人が、施行日の属する事業年度開始の日から施行日の前日までの間において行なつた合併により、その合併に係る被合併法人から旧貸倒引当金勘定等の金額を引き継いだ場合におけるその旧貸倒引当金勘定等の金額について準用する。 suppl-3401-34/art-8/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-8/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the balance of former bad-debt and similar reserves where a corporation has succeeded to the balance of former bad-debt and similar reserves from the acquired corporation in a merger carried out during the period from the first day of the business year that includes the Effective Date to the day before the Effective Date. machine translation, not official **第三項** 新法第五十四条（賞与引当金）の規定は、法人の昭和四十年十月一日以後に開始する事業年度の所得に対する法人税について適用する。 suppl-3401-34/art-8/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-8/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-8/par-3 Article 54 (Reserve for Bonuses) of the New Act applies to corporation tax on income for business years of a corporation beginning on or after October 1, 1965. machine translation, not official --- ## Cites - suppl-3401-34/art-8/par-1: この条 → 法人税法 附則第八条 (Supplementary Provisions, Article 8), suppl-3401-34/art-8 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-8 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-8 - suppl-3401-34/art-8/par-2: 前項 → 法人税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3401-34/art-8/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-8/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 附則第八条第一項（引当金に関する経過規定） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-8/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-8/par-1 - 法人税法 附則第八条第二項（引当金に関する経過規定） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-8/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-8/par-2 - 法人税法 附則第十七条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-3401-34/art-17/par-1 --- ## 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-20261008T111236-065, 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