# 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)（ヘッジ処理に関する経過措置） — address `suppl-4121-14/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-4121-14/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4121-14/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. --- ### 第四条（ヘッジ処理に関する経過措置） — Transitional Measures Concerning Hedge Accounting caption: machine translation, not official suppl-4121-14/art-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-4 **第一項** 法人が、改正事業年度開始の日前に新法第六十一条の六第一項各号（繰延ヘッジ処理による利益額又は損失額の繰延べ）に掲げる損失の額又は新法第六十一条の七第一項（時価ヘッジ処理による利益額又は損失額の計上）に規定する損失の額を減少させるために新法第六十一条の六第二項に規定するデリバティブ取引等を行い、かつ、同日の前日までに当該デリバティブ取引等の決済をしていない場合において、当該開始の日に当該デリバティブ取引等によりその損失の額を減少させようとする同条第一項第一号の資産若しくは負債若しくは新法第六十一条の七第一項の売買目的外有価証券（以下この条において「ヘッジ対象資産等」という。）を有し、又は同日以後に当該デリバティブ取引等によりその損失の額を減少させようとする新法第六十一条の六第一項第二号の金銭の額の受取若しくは支払（以下この条において「ヘッジ対象取引」という。）があるときは、当該デリバティブ取引等並びにヘッジ対象資産等及びヘッジ対象取引に係る新法第六十一条の六及び第六十一条の七の規定の適用については、当該デリバティブ取引等は同日において行ったものとみなす。 suppl-4121-14/art-4/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-4/par-1 If, before the date of the beginning of the business year of the amendment, a corporation has conducted derivative transactions, etc. prescribed in Article 61-6, paragraph (2) of the New Act in order to reduce the amount of a loss listed in the items of paragraph (1) of that Article (Deferment of Profit or Loss by Deferred Hedge Accounting) or the amount of a loss prescribed in Article 61-7, paragraph (1) (Recording of Profit or Loss by Market Value Hedge Accounting) of the New Act, and has not settled those derivative transactions, etc. by the day preceding that date, and on that date of beginning it holds assets or liabilities under paragraph (1), item (i) of that Article or securities not for buying and selling under Article 61-7, paragraph (1) of the New Act whose amount of loss it intends to reduce through those derivative transactions, etc. (hereinafter referred to as "hedged assets, etc." in this Article), or on or after that date it has a receipt or payment of an amount of monies under Article 61-6, paragraph (1), item (ii) of the New Act whose amount of loss it intends to reduce through those derivative transactions, etc. (hereinafter referred to as "hedged transactions" in this Article), then with regard to the application of the provisions of Articles 61-6 and 61-7 of the New Act to those derivative transactions, etc., hedged assets, etc. and hedged transactions, those derivative transactions, etc. are deemed to have been conducted on that date. machine translation, not official --- ## Cites - suppl-4121-14/art-4/par-1: この条 → 法人税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4121-14/art-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-4 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 法人税法 附則第四条第一項（ヘッジ処理に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4121-14/art-4/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4121-14/art-4/par-1 - 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