# 法人税法 / Corporation Tax Act — 第三十三条 (Supplementary Provisions, Article 33) - 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: 第三十三条 (Supplementary Provisions, Article 33)（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） — address `suppl-4181-10/art-33` - 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-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-33 - 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. --- ### 第三十三条（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） — Transitional Measures Concerning Inclusion in Deductible Expenses of Losses Where Corporate Reorganization, etc. Caused a Release from Obligation, etc. caption: machine translation, not official suppl-4181-10/art-33 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-33 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-33 **第一項** 新法人税法第五十九条第一項及び第二項の規定は、法人が会社法施行日以後にこれらの規定に規定する債務の免除を受ける場合について適用し、法人が会社法施行日前に旧法人税法第五十九条第一項及び第二項に規定する債務の免除を受けた場合については、なお従前の例による。 suppl-4181-10/art-33/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-33/par-1 The provisions of Article 59, paragraphs (1) and (2) of the New Corporation Tax Act apply in the case where a corporation receives a release from an obligation prescribed in those provisions on or after the Companies Act Effective Date, and in the case where a corporation received a release from an obligation prescribed in Article 59, paragraphs (1) and (2) of the Former Corporation Tax Act before the Companies Act Effective Date, the provisions then in force continue to govern. machine translation, not official ## 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六号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-6/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-20261008T111236-102, 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