# 法人税法 / Corporation Tax Act — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（国庫補助金等で取得した固定資産等の圧縮額の損金算入に関する経過措置） — address `suppl-4151-8/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-10 - 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. --- ### 第十条（国庫補助金等で取得した固定資産等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 Fixed Assets, etc. Acquired with National Subsidies, etc. caption: machine translation, not official suppl-4151-8/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-10 **第一項** 法人が附則第一条第四号に定める日前に取得した旧法人税法第四十二条第二項第二号に掲げる固定資産については、なお従前の例による。 suppl-4151-8/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-10/par-1 With regard to Fixed Assets set forth in Article 42, paragraph (2), item (ii) of the Former Corporation Tax Act acquired by a corporation before the date specified in Article 1, item (iv) of the Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4151-8/art-10/par-1: 附則第一条第四号 → 法人税法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4151-8/art-1/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第一条第一項第四号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4151-8/art-1/par-1/item-4/sub-2 --- ## 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-20261008T111236-097, translated 2026-10-08 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08