# 法人税法 / Corporation Tax Act — 第四十三条 (Supplementary Provisions, Article 43) - 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: 第四十三条 (Supplementary Provisions, Article 43)（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — address `suppl-4191-6/art-43` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-43 - 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. --- ### 第四十三条（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning the Business Year for Vesting Profits from and Expenses for Long-Term Installment Sales, etc. caption: machine translation, not official suppl-4191-6/art-43 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-43 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-43 **第一項** 新法人税法第六十三条の規定は、平成二十年四月一日以後に締結される契約に係る同条第六項に規定する長期割賦販売等に該当する同条第一項に規定する資産の販売等に係る収益の額及び費用の額並びに同日以後に締結される契約に係る同条第二項に規定するリース譲渡に係る収益の額及び費用の額について適用し、同日前に締結された契約に係る旧法人税法第六十三条第五項に規定する長期割賦販売等に該当する同条第一項に規定する資産の販売等に係る収益の額及び費用の額については、なお従前の例による。 suppl-4191-6/art-43/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4191-6/art-43/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/art-43/par-1 The provisions of Article 63 of the New Corporation Tax Act apply to the amount of proceeds and the amount of expenses pertaining to the sales, etc. of assets prescribed in paragraph (1) of that Article that fall under the category of long-term installment sales, etc. prescribed in paragraph (6) of that Article pertaining to a contract concluded on or after April 1, 2008, and to the amount of proceeds and the amount of expenses pertaining to a lease transfer prescribed in paragraph (2) of that Article pertaining to a contract concluded on or after that date, and with regard to the amount of proceeds and the amount of expenses pertaining to the sales, etc. of assets prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act that fall under the category of long-term installment sales, etc. prescribed in paragraph (5) of that Article pertaining to a contract concluded before that 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-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4191-6/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-20261008T111236-107, 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