# 法人税法 / Corporation Tax Act — 第三十五条 (Supplementary Provisions, Article 35) - 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: 第三十五条 (Supplementary Provisions, Article 35)（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — address `suppl-4181-10/art-35` - 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-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35 - 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. --- ### 第三十五条（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — Transitional Measures Concerning Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses caption: machine translation, not official suppl-4181-10/art-35 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35 **第一項** 旧法人税法第六十一条の二第五項の規定は、施行日前に自己の株式（出資を含む。）の譲渡が行われた場合については、なお従前の例による。 suppl-4181-10/art-35/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-1 With regard to the provisions of Article 61-2, paragraph (5) of the Former Corporation Tax Act, in the case where a transfer of the shares that a corporation holds in itself (including capital contributions) was carried out before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 法人が施行日から会社法施行日の前日までの間に自己を被合併法人又は分割法人とする適格合併又は適格分割型分割を行う場合の新法人税法第六十一条の二第五項及び第六項の規定の適用については、同条第五項中「内国法人が」とあるのは「内国法人がその行つた適格合併に係る」と、同条第六項中「内国法人が自己を分割法人とする適格分割型分割により当該適格分割型分割に係る分割承継法人の株式を当該内国法人の株主等に交付した」とあるのは「内国法人がその行つた適格分割型分割に係る所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第三十八条第二項（合併及び分割による資産等の時価による譲渡等に関する経過措置）の規定により読み替えられた第六十二条の二第二項（適格合併及び適格分割型分割による資産等の帳簿価額による引継ぎ）の規定により同項に規定する株主等に同項に規定する株式を交付したものとされる」と、「第六十二条の二第三項」とあるのは「同条第二項」とする。 suppl-4181-10/art-35/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-2 With regard to the application of the provisions of Article 61-2, paragraphs (5) and (6) of the New Corporation Tax Act in the case where a corporation carries out a qualified merger or a Qualified Company Split by Split-Off in which it is the acquired corporation or the splitting corporation during the period from the Effective Date to the day preceding the Companies Act Effective Date, the phrase "a domestic corporation" in paragraph (5) of that Article is deemed to be replaced with "a domestic corporation, in relation to a qualified merger that it carried out,", and the phrase "a domestic corporation has delivered, as a result of a Qualified Company Split by Split-Off with itself as a splitting corporation, shares of a succeeding corporation in a company split involved in the Qualified Company Split by Split-Off to its shareholders, etc." in paragraph (6) of that Article is deemed to be replaced with "a domestic corporation is deemed, in relation to a Qualified Company Split by Split-Off that it carried out, to have delivered the shares prescribed in Article 62-2, paragraph (2) (Transfer of Assets, etc. at Book Value as a Result of Qualified Merger and Qualified Company Split by Split-Off) to the shareholders, etc. prescribed in that paragraph pursuant to the provisions of that paragraph as read by replacing terms pursuant to the provisions of Article 38, paragraph (2) (Transitional Measures Concerning Transfer, etc. of Assets, etc. at Fair Value as a Result of Merger and Company Split) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006)", and the phrase "Article 62-2, paragraph (3)" is deemed to be replaced with "paragraph (2) of that Article". machine translation, not official **第三項** 新法人税法第六十一条の二第七項及び第八項の規定は、平成十八年十月一日以後に株式交換又は株式移転が行われる場合について適用する。 suppl-4181-10/art-35/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-3 The provisions of Article 61-2, paragraphs (7) and (8) of the New Corporation Tax Act apply in the case where a share exchange or share transfer is carried out on or after October 1, 2006. machine translation, not official **第四項** 新法人税法第六十一条の二第九項及び第十項の規定は、会社法施行日以後に同条第九項に規定する合併等又は同条第十項に規定する組織変更が行われる場合について適用する。 suppl-4181-10/art-35/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-4 The provisions of Article 61-2, paragraphs (9) and (10) of the New Corporation Tax Act apply in the case where a merger, etc. prescribed in paragraph (9) of that Article or an entity conversion prescribed in paragraph (10) of that Article is carried out on or after the Companies Act Effective Date. machine translation, not official **第五項** 会社法施行日から平成十八年九月三十日までの間に新法人税法第六十一条の二第九項に規定する合併等が行われる場合における同項の規定の適用については、同項中「株式交換完全親法人又は株式移転完全親法人」とあるのは、「会社法第七百六十七条（株式交換契約の締結）に規定する株式交換完全親会社又は同法第七百七十三条第一項第一号（株式移転計画）に規定する株式移転設立完全親会社」とする。 suppl-4181-10/art-35/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-5 With regard to the application of the provisions of Article 61-2, paragraph (9) of the New Corporation Tax Act in the case where a merger, etc. prescribed in that paragraph is carried out during the period from the Companies Act Effective Date until September 30, 2006, the phrase "wholly owning parent corporation in a share exchange or wholly owning parent corporation in a share transfer" in that paragraph is deemed to be replaced with "wholly owning parent company in share exchange prescribed in Article 767 (Conclusion of a Share Exchange Agreement) of the Companies Act or wholly owning parent company incorporated in share transfer prescribed in Article 773, paragraph (1), item (i) (Share Transfer Plans) of that Act". machine translation, not official **第六項** 新法人税法第六十一条の二第十一項の規定は、会社法施行日以後に同項各号に定める事由が生ずる場合について適用する。 suppl-4181-10/art-35/par-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-6 The provisions of Article 61-2, paragraph (11) of the New Corporation Tax Act apply in the case where a ground specified in the items of that paragraph arises on or after the Companies Act Effective Date. machine translation, not official **第七項** 新法人税法第六十一条の二第十三項の規定は、施行日以後に同項に規定する出資の払戻しが行われる場合について適用する。 suppl-4181-10/art-35/par-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-7 The provisions of Article 61-2, paragraph (13) of the New Corporation Tax Act apply in the case where a refund of capital contributions prescribed in that paragraph is carried out on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4181-10/art-35/par-2: 内国法人がその行つた適格分割型分割に係る所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第三十八条第二項 → 法人税法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4181-10/art-38/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-38/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-38/par-2 - suppl-4181-10/art-35/par-5: 会社法第七百六十七条 → 会社法 第七百六十七条 (Article 767), art-767 — https://japanlaw.org/en/companies-act/art-767 · https://japanlaw.org/l/417AC0000000086/art-767 - suppl-4181-10/art-35/par-5: 同法第七百七十三条第一項第一号 → 会社法 第七百七十三条第一項第一号 (Article 773, paragraph (1), item (i)), art-773/par-1/item-1 — https://japanlaw.org/en/companies-act/art-773/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-1 ## Cited by 2 provisions cite 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-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-1/par-1/item-4/sub-2 - 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 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-103, 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