# 法人税法 / Corporation Tax Act — 第三条 (Supplementary Provisions, Article 3) - 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: 第三条 (Supplementary Provisions, Article 3)（有価証券の譲渡損益の計上時期に関する経過措置） — address `suppl-4121-14/art-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-3 - 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. --- ### 第三条（有価証券の譲渡損益の計上時期に関する経過措置） — Transitional Measures Concerning the Timing of Recording Capital Gain or Loss on Securities caption: machine translation, not official suppl-4121-14/art-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-3 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-3 **第一項** 法人が改正事業年度（施行日以後最初に開始する事業年度をいう。以下同じ。）前の事業年度において有価証券の譲渡に係る契約をし、かつ、改正事業年度以後の事業年度においてその有価証券の引渡しをする場合におけるその譲渡に係る新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）に規定する譲渡利益額又は譲渡損失額は、同項の規定にかかわらず、その引渡しの日の属する事業年度の益金の額又は損金の額に算入する。ただし、改正事業年度前の事業年度においてその譲渡に係る契約をし、かつ、その契約をした日の属する事業年度においてその譲渡に係る同項に規定する譲渡利益額又は譲渡損失額に相当する金額を益金の額又は損金の額に算入したものについては、この限りでない。 suppl-4121-14/art-3/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-3/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-3/par-1 If a corporation concludes a contract for the transfer of securities in a business year before the business year of the amendment (meaning the business year beginning first on or after the Effective Date; the same applies hereinafter) and delivers those securities in a business year on or after the business year of the amendment, the capital gain or capital loss prescribed in Article 61-2, paragraph (1) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) of the New Act pertaining to that transfer is, notwithstanding the provisions of that paragraph, included in the amount of gross profit or the amount of deductible expenses for the business year containing the date of that delivery; provided, however, that this does not apply to a transfer for which the corporation concluded the contract in a business year before the business year of the amendment and included the amount equivalent to the capital gain or capital loss prescribed in that paragraph pertaining to that transfer in the amount of gross profit or the amount of deductible expenses for the business year containing the date on which it concluded the contract. machine translation, not official **第二項** 法人が施行日から平成十四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有価証券の譲渡に係る契約をする場合（改正事業年度後の各事業年度にあっては、当該事業年度の直前の事業年度においてこの項の規定の適用を受けている場合に限る。）における新法第六十一条の二第一項の規定の適用については、同項中「契約をした日」とあるのは、「契約をした日（その内国法人が次条第一項第二号に規定する売買目的外有価証券の譲渡に係る契約をした場合においてそのすべての契約に係る譲渡について当該売買目的外有価証券を引き渡した日の属する事業年度にこれらの譲渡に係る譲渡利益額又は譲渡損失額を益金の額又は損金の額に算入することとしているときは、当該譲渡利益額又は譲渡損失額についてはその引渡しをした日）」とする。 suppl-4121-14/art-3/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-3/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-3/par-2 With regard to the application of the provisions of Article 61-2, paragraph (1) of the New Act in the case where a corporation concludes a contract for the transfer of securities in each business year beginning during the period from the Effective Date to March 31, 2002 (for each business year after the business year of the amendment, limited to the case where the provisions of this paragraph have been applied in the business year immediately preceding that business year), the phrase "the date on which the contract was concluded" in that paragraph is deemed to be replaced with "the date on which the contract was concluded (if the domestic corporation has concluded a contract for the transfer of securities not for buying and selling prescribed in paragraph (1), item (ii) of the following Article and, with regard to the transfers under all of those contracts, includes the capital gain or capital loss pertaining to those transfers in the amount of gross profit or the amount of deductible expenses for the business year containing the date on which it delivered those securities not for buying and selling, the date on which it made that delivery, with regard to that capital gain or capital loss)". machine translation, not official --- ## Cites - suppl-4121-14/art-3/par-2: この項 → 法人税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4121-14/art-3/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-3/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-3/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第三条第二項（有価証券の譲渡損益の計上時期に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-3/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-3/par-2 - 法人税法 附則第六条第一項（政令への委任） — https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-6/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-6/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-20261008T111236-088, 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