# 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)（資産の評価益の益金不算入等に関する経過措置） — address `suppl-4171-21/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-4171-21/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4171-21/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.
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### 第十条（資産の評価益の益金不算入等に関する経過措置） — Transitional Measures Concerning Exclusion of Asset Valuation Gain from Gross Profits, etc.
caption: machine translation, not official
suppl-4171-21/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-4171-21/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10
**第一項** 法人（第二条の規定による改正後の法人税法（以下附則第十二条までにおいて「新法人税法」という。）第二条第八号に規定する人格のない社団等を含む。以下附則第十二条までにおいて同じ。）が施行日前に行った第二条の規定による改正前の法人税法（次条第一項において「旧法人税法」という。）第二十五条第一項に規定する法律の規定に従って行う評価換え及び同項に規定する政令で定める評価換えについては、なお従前の例による。
suppl-4171-21/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4171-21/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10/par-1
With regard to revaluations that a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Corporation Tax Act" in the Supplementary Provisions up to Article 12); the same applies hereinafter in the Supplementary Provisions up to Article 12) carried out before the Effective Date in accordance with the provisions of the laws prescribed in Article 25, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (referred to as "the Former Corporation Tax Act" in paragraph (1) of the following Article) and to revaluations specified by Cabinet Order prescribed in that paragraph, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法人税法第二十五条第二項の規定は、法人が施行日以後に行う同項に規定する評価換えについて適用する。
suppl-4171-21/art-10/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4171-21/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10/par-2
The provisions of Article 25, paragraph (2) of the New Corporation Tax Act apply to revaluations prescribed in that paragraph that a corporation carries out on or after the Effective Date.
machine translation, not official
**第三項** 新法人税法第二十五条第三項の規定は、施行日以後に同項に規定する事実が生ずる場合について適用する。
suppl-4171-21/art-10/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4171-21/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-10/par-3
The provisions of Article 25, paragraph (3) of the New Corporation Tax Act apply in the case where a fact prescribed in that paragraph occurs on or after the Effective Date.
machine translation, not official
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## Cites
- suppl-4171-21/art-10/par-1: 附則第十二条 → 法人税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4171-21/art-12 — https://japanlaw.org/en/corporation-tax-act/suppl-4171-21/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12
- suppl-4171-21/art-10/par-1: 次条第一項 → 法人税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4171-21/art-11/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4171-21/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-11/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 法人税法 附則第十二条第二項（会社更生等による債務免除等があった場合の欠損金の損金算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4171-21/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4171-21/art-12/par-2
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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-20261008T111236-100, 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