# 法人税法 / Corporation Tax Act — 第三十一条 (Supplementary Provisions, Article 31) - 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: 第三十一条 (Supplementary Provisions, Article 31)（不正行為等に係る費用等の損金不算入に関する経過措置） — address `suppl-4181-10/art-31` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-31 - 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. --- ### 第三十一条（不正行為等に係る費用等の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Expenses, etc. Pertaining to Wrongful Acts, etc. from Deductible Expenses caption: machine translation, not official suppl-4181-10/art-31 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-31 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-31 **第一項** 新法人税法第五十五条第一項及び第二項の規定は、法人が施行日以後に支出する同条第一項（第二項において準用する場合を含む。以下この項において同じ。）に規定する費用の額又は法人の施行日以後に生ずる同条第一項に規定する損失の額について適用する。 suppl-4181-10/art-31/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-31/par-1 The provisions of Article 55, paragraphs (1) and (2) of the New Corporation Tax Act apply to the amount of expenses prescribed in paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (2); the same applies hereinafter in this paragraph) that a corporation pays on or after the Effective Date or the amount of losses prescribed in paragraph (1) of that Article that arise for a corporation on or after the Effective Date. machine translation, not official **第二項** 新法人税法第五十五条第五項の規定は、法人が施行日以後に供与をする同項の金銭の額及び金銭以外の資産の価額並びに経済的な利益の額の合計額に相当する同項に規定する費用又は損失の額について適用する。 suppl-4181-10/art-31/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-31/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-31/par-2 The provisions of Article 55, paragraph (5) of the New Corporation Tax Act apply to the amount of expenses or losses prescribed in that paragraph that is equivalent to the sum of the amount of monies, the value of assets other than monies and the amount of economic benefits referred to in that paragraph that a corporation provides on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4181-10/art-31/par-1: この項 → 法人税法 附則第三十一条第一項 (Supplementary Provisions, Article 31, paragraph (1)), suppl-4181-10/art-31/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-31/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第三十一条第一項（不正行為等に係る費用等の損金不算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-31/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-31/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-20261008T111236-102, 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