# 法人税法 / Corporation Tax Act — 第九条 (Supplementary Provisions, Article 9)
- 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: 第九条 (Supplementary Provisions, Article 9)（割賦販売等に関する経過措置） — address `suppl-4101-24/art-9`
- 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-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9
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### 第九条（割賦販売等に関する経過措置） — Transitional Measures Concerning Instalment Sales or Similar Transactions
caption: machine translation, not official
suppl-4101-24/art-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9
**第一項** 法人の施行日前に開始した事業年度においてその目的物の引渡し又は提供をした棚卸資産若しくは役務又は資産若しくは工事の旧法人税法第六十二条第一項に規定する割賦販売等又は旧法人税法第六十三条第一項に規定する延払条件付譲渡若しくは延払条件付請負に係る益金の額及び損金の額への算入については、なお従前の例による。
suppl-4101-24/art-9/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-1
The provisions then in force continue to govern the inclusion in gross profits and in deductible expenses of amounts pertaining to instalment sales or similar transactions prescribed in Article 62, paragraph (1) of the Former Corporation Tax Act, or deferred payment sales or deferred payment contracts for work prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act, of inventory or services or of assets or construction work for which the subject matter was delivered or provided in a business year of a corporation that started before the Effective Date.
machine translation, not official
**第二項** 施行日以後最初に開始する事業年度の直前の事業年度において旧法人税法第六十二条第一項に規定する割賦販売等（以下この項において「割賦販売等」という。）をしたすべての棚卸資産又は役務の割賦販売等につき同条第一項に規定する政令で定める割賦基準の方法（以下この項において「割賦基準の方法」という。）により経理をした法人が、施行日から平成十五年三月三十一日までの間に開始する各事業年度において棚卸資産又は役務の割賦販売等をしたときは、その棚卸資産又は役務の割賦販売等（新法人税法第六十二条第二項に規定する長期割賦販売等に該当するものを除く。以下この条において「経過措置対象割賦販売等」という。）をした事業年度以後の各事業年度の所得の金額の計算上、当該経過措置対象割賦販売等に係る収益の額及び費用の額につき割賦基準の方法により経理した場合に当該各事業年度の益金の額又は損金の額に算入されることとなる収益の額及び費用の額のそれぞれに、当該経過措置対象割賦販売等をした事業年度が次の各号に掲げる事業年度のいずれに該当するかに応じ当該各号に定める金額（当該事業年度が一年に満たない場合には、当該金額を十二で除し、これに当該事業年度の月数を乗じて計算した金額）を加算した金額（当該金額が、当該経過措置対象割賦販売等に係る収益の額又は費用の額から当該経過措置対象割賦販売等につき当該事業年度の直前の事業年度までに既にこの項の規定により益金の額又は損金の額に算入した金額に相当する金額を控除した金額を超える場合には、当該控除をした金額）を、それぞれ益金の額及び損金の額に算入する。
suppl-4101-24/art-9/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2
If a corporation that, in the business year immediately preceding the business year first starting on or after the Effective Date, accounted for all instalment sales or similar transactions of inventory or services prescribed in Article 62, paragraph (1) of the Former Corporation Tax Act that it made (hereinafter referred to as "instalment sales or similar transactions" in this paragraph) under the instalment basis method specified by Cabinet Order prescribed in paragraph (1) of that Article (hereinafter referred to as the "instalment basis method" in this paragraph) makes instalment sales or similar transactions of inventory or services in any business year starting during the period from the Effective Date to March 31, 2003, then, when calculating the amount of income for the business year in which it made those instalment sales or similar transactions of inventory or services (excluding those falling under long-term instalment sales or similar transactions prescribed in Article 62, paragraph (2) of the New Corporation Tax Act; hereinafter referred to as an "instalment sale under the transitional rules" in this Article) and for each subsequent business year, the amounts obtained by adding, to each of the amount of proceeds and the amount of expenses that would be included in gross profits or deductible expenses for each of those business years if the amount of proceeds and the amount of expenses pertaining to that instalment sale under the transitional rules were accounted for under the instalment basis method, the amount specified in whichever of the following items lists the business year in which the instalment sale under the transitional rules was made (or, if that business year is less than one year, the amount calculated by dividing that amount by 12 and multiplying the result by the number of months in that business year) (or, if that amount exceeds the amount remaining after deducting, from the amount of proceeds or the amount of expenses pertaining to the instalment sale under the transitional rules, an amount equivalent to the amounts already included in gross profits or deductible expenses pursuant to the provisions of this paragraph for that instalment sale under the transitional rules up to the business year immediately preceding that business year, the amount remaining after that deduction) are included in gross profits and deductible expenses, respectively:
machine translation, not official
**一** 施行日から平成十一年三月三十一日までの間に開始する事業年度 繰延収益の額（当該経過措置対象割賦販売等に係る収益の額から当該収益の額につき割賦基準の方法により経理した場合に当該経過措置対象割賦販売等をした事業年度において益金の額に算入されることとなる収益の額を控除した金額をいう。以下この項において同じ。）及び繰延費用の額（当該経過措置対象割賦販売等に係る費用の額から当該費用の額につき割賦基準の方法により経理した場合に当該経過措置対象割賦販売等をした事業年度において損金の額に算入されることとなる費用の額を控除した金額をいう。以下この項において同じ。）のそれぞれ六分の一に相当する金額
suppl-4101-24/art-9/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2/item-1
business year starting during the period from the Effective Date to March 31, 1999:An amount equivalent to one-sixth of each of the amount of deferred revenue (meaning the amount remaining after deducting, from the amount of proceeds pertaining to that instalment sale under the transitional rules, the amount of proceeds that would be included in gross profits for the business year in which the instalment sale under the transitional rules was made if that amount of proceeds were accounted for under the instalment basis method; the same applies hereinafter in this paragraph) and the amount of deferred expenses (meaning the amount remaining after deducting, from the amount of expenses pertaining to that instalment sale under the transitional rules, the amount of expenses that would be included in deductible expenses for the business year in which the instalment sale under the transitional rules was made if that amount of expenses were accounted for under the instalment basis method; the same applies hereinafter in this paragraph);
machine translation, not official
**二** 平成十一年四月一日から平成十二年三月三十一日までの間に開始する事業年度 繰延収益の額及び繰延費用の額のそれぞれ六分の二に相当する金額
suppl-4101-24/art-9/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2/item-2
business year starting during the period from April 1, 1999 to March 31, 2000:An amount equivalent to two-sixths of each of the amount of deferred revenue and the amount of deferred expenses;
machine translation, not official
**三** 平成十二年四月一日から平成十三年三月三十一日までの間に開始する事業年度 繰延収益の額及び繰延費用の額のそれぞれ六分の三に相当する金額
suppl-4101-24/art-9/par-2/item-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2/item-3 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2/item-3
business year starting during the period from April 1, 2000 to March 31, 2001:An amount equivalent to three-sixths of each of the amount of deferred revenue and the amount of deferred expenses;
machine translation, not official
**四** 平成十三年四月一日から平成十四年三月三十一日までの間に開始する事業年度 繰延収益の額及び繰延費用の額のそれぞれ六分の四に相当する金額
suppl-4101-24/art-9/par-2/item-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2/item-4
business year starting during the period from April 1, 2001 to March 31, 2002:An amount equivalent to four-sixths of each of the amount of deferred revenue and the amount of deferred expenses;
machine translation, not official
**五** 平成十四年四月一日から平成十五年三月三十一日までの間に開始する事業年度 繰延収益の額及び繰延費用の額のそれぞれ六分の五に相当する金額
suppl-4101-24/art-9/par-2/item-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2/item-5 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2/item-5
business year starting during the period from April 1, 2002 to March 31, 2003:An amount equivalent to five-sixths of each of the amount of deferred revenue and the amount of deferred expenses.
machine translation, not official
**第三項** 前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4101-24/art-9/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-3
The number of months set forth in the preceding paragraph is calculated according to the calendar and a division of less than one month is counted as one month.
machine translation, not official
**第四項** 第二項の規定は、経過措置対象割賦販売等をした事業年度（以下この項において「販売事業年度」という。）の確定申告書（新法人税法第二条第三十一号に規定する確定申告書をいう。以下この項及び次項において同じ。）に当該経過措置対象割賦販売等に係る収益の額及び費用の額のうち当該販売事業年度の益金の額及び損金の額に算入される金額についての明細書の添付がある場合（第二項の規定の適用を受ける事業年度が当該販売事業年度後の事業年度である場合には、当該販売事業年度から当該事業年度までの各事業年度の確定申告書に同項の規定により益金の額及び損金の額に算入される金額についての明細書の添付がある場合）に限り、適用する。
suppl-4101-24/art-9/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-4
The provisions of paragraph (2) apply only if a statement of the amounts, out of the amount of proceeds and the amount of expenses pertaining to the instalment sale under the transitional rules, that are included in gross profits and deductible expenses for the business year in which the instalment sale under the transitional rules was made (hereinafter referred to as the "business year of sale" in this paragraph) is attached to the Final Return (meaning a Final Return prescribed in Article 2, item (xxxi) of the New Corporation Tax Act; the same applies hereinafter in this paragraph and the following paragraph) for the business year of sale (or, if the business year to which the provisions of paragraph (2) apply is a business year after the business year of sale, only if a statement of the amounts included in gross profits and deductible expenses pursuant to the provisions of that paragraph is attached to the Final Return for each business year from the business year of sale through that business year).
machine translation, not official
**第五項** 税務署長は、前項の明細書の添付がない確定申告書の提出があった場合においても、その添付がなかっ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、同項の明細書の提出があった場合に限り、第二項の規定を適用することができる。
suppl-4101-24/art-9/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-5
Even if a Final Return without the statement referred to in the preceding paragraph attached has been filed, the district director may apply the provisions of paragraph (2) on finding that there were unavoidable circumstances for the failure to attach it, but only if the statement referred to in that paragraph is submitted.
machine translation, not official
**第六項** 第二項の法人が新法人税法第七十二条第一項（新法人税法第百四十五条第一項において準用する場合を含む。）の規定の適用を受ける場合における前二項の規定の適用については、第四項中「同じ。）」とあるのは「同じ。）（当該販売事業年度につき中間申告書（同条第三十号に規定する中間申告書で新法人税法第七十二条第一項各号に掲げる事項を記載したものをいう。以下この項及び次項において同じ。）を提出する場合にあっては、当該中間申告書）」と、「当該事業年度までの各事業年度の確定申告書」とあるのは「当該事業年度の直前の事業年度までの各事業年度の確定申告書及び当該事業年度の中間申告書」と、前項中「確定申告書」とあるのは「中間申告書」とする。
suppl-4101-24/art-9/par-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-6
With regard to the application of the provisions of the preceding two paragraphs in the case where the corporation referred to in paragraph (2) is subject to the provisions of Article 72, paragraph (1) of the New Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the New Corporation Tax Act), the phrase "the same applies hereinafter in this paragraph and the following paragraph)" in paragraph (4) is deemed to be replaced with "the same applies hereinafter in this paragraph and the following paragraph) (or, if an interim return (meaning an interim return prescribed in item (xxx) of that Article that states the matters listed in the items of Article 72, paragraph (1) of the New Corporation Tax Act; the same applies hereinafter in this paragraph and the following paragraph) is filed for that business year of sale, that interim return)", the phrase "the Final Return for each business year from the business year of sale through that business year" is deemed to be replaced with "the Final Return for each business year from the business year of sale through the business year immediately preceding that business year and the interim return for that business year", and the phrase "Final Return" in the preceding paragraph is deemed to be replaced with "interim return".
machine translation, not official
**第七項** 適格合併、平成十三年新法第二条第十二号の十一に規定する適格分割、同条第十二号の十四に規定する適格現物出資又は同条第十二号の十五に規定する適格事後設立が行われた場合における経過措置対象割賦販売等に係る収益の額及び費用の額の処理の特例その他第二項の規定の適用に関し必要な事項は、政令で定める。
suppl-4101-24/art-9/par-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-7
Special provisions for the treatment of the amount of proceeds and the amount of expenses pertaining to an instalment sale under the transitional rules in the case where a qualified merger, a qualified company split prescribed in Article 2, item (xii)-11 of the 2001 New Corporation Tax Act, a qualified capital contribution in kind prescribed in item (xii)-14 of that Article or a qualified post-formation acquisition of assets prescribed in item (xii)-15 of that Article has been carried out, and other necessary matters concerning the application of the provisions of paragraph (2), are specified by Cabinet Order.
machine translation, not official
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## Cites
- suppl-4101-24/art-9/par-2: この条 → 法人税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4101-24/art-9 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9
- suppl-4101-24/art-9/par-2: この項 → 法人税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4101-24/art-9/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2
- suppl-4101-24/art-9/par-2/item-1: この項 → 法人税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4101-24/art-9/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2
- suppl-4101-24/art-9/par-3: 前項 → 法人税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4101-24/art-9/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2
- suppl-4101-24/art-9/par-4: 第二項 → 法人税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4101-24/art-9/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2
- suppl-4101-24/art-9/par-4: 次項 → 法人税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4101-24/art-9/par-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-5
- suppl-4101-24/art-9/par-4: この項 → 法人税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4101-24/art-9/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-4
- suppl-4101-24/art-9/par-5: 第二項 → 法人税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4101-24/art-9/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2
- suppl-4101-24/art-9/par-5: 前項 → 法人税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4101-24/art-9/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-4
- suppl-4101-24/art-9/par-6: 第二項 → 法人税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4101-24/art-9/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2
- suppl-4101-24/art-9/par-6: 次項 → 法人税法 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4101-24/art-9/par-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-5
- suppl-4101-24/art-9/par-6: 前二項 → 法人税法 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4101-24/art-9/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-4
- suppl-4101-24/art-9/par-7: 第二項 → 法人税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4101-24/art-9/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2
## Cited by
7 provisions cite this one. No official source publishes this direction.
- 法人税法 附則第九条第二項（割賦販売等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2
- 法人税法 附則第九条第二項第一号（割賦販売等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-2/item-1
- 法人税法 附則第九条第三項（割賦販売等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-3
- 法人税法 附則第九条第四項（割賦販売等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-4
- 法人税法 附則第九条第五項（割賦販売等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-5
- 法人税法 附則第九条第六項（割賦販売等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-6
- 法人税法 附則第九条第七項（割賦販売等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4101-24/art-9/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4101-24/art-9/par-7
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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-20261008T111236-086, 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