# 法人税法 / Corporation Tax Act — 第四条 (Supplementary Provisions, Article 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: 第四条 (Supplementary Provisions, Article 4)（特定の現物出資により取得した有価証券の圧縮額の損金算入に関する経過措置） — address `suppl-4101-24/art-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-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.

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### 第四条（特定の現物出資により取得した有価証券の圧縮額の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Securities Acquired through Specified Capital Contributions in Kind
<sup>caption: machine translation, not official</sup>
<sup>suppl-4101-24/art-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-4</sup>

**第一項**  新法人税法第五十一条の規定は、法人が施行日以後にする金銭以外の資産の出資について適用し、法人が施行日前にした金銭以外の資産の出資については、なお従前の例による。
<sup>suppl-4101-24/art-4/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-4/par-1</sup>
The provisions of Article 51 of the New Corporation Tax Act apply to a contribution of assets other than monies made by a corporation on or after the Effective Date, and the provisions then in force continue to govern a contribution of assets other than monies made by a corporation before the Effective Date.
<sup>machine translation, not official</sup>

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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-20261008T111236-085, 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