# 法人税法 / Corporation Tax Act — 第十一条 (Supplementary Provisions, Article 11) - 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: 第十一条 (Supplementary Provisions, Article 11)（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-4211-13/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-11 - 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 Related to Unlawful Acts from Deductible Expenses caption: machine translation, not official suppl-4211-13/art-11 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-11 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-11 **第一項** 新法人税法第五十五条第四項（第三号に係る部分に限る。）の規定は、施行日以後に終わった行為に係る同号に掲げるものについて適用し、施行日前に終わった行為に係る旧法人税法第五十五条第四項第三号に掲げるものについては、なお従前の例による。 suppl-4211-13/art-11/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-11/par-1 The provisions of Article 55, paragraph (4) of the New Corporation Tax Act (limited to the part concerning item (iii) of that paragraph) apply to those listed in that item pertaining to an act that ended on or after the Effective Date, and with regard to those listed in Article 55, paragraph (4), item (iii) of the Former Corporation Tax Act pertaining to an act that ended before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 前項の場合において、施行日前に開始され、施行日以後に終わった行為に係る新法人税法第五十五条第四項第三号に掲げるもの（私的独占の禁止及び公正取引の確保に関する法律の規定による課徴金及び延滞金を除く。以下この項において「外国課徴金」という。）について同条第四項の規定を適用するときは、当該外国課徴金の額のうち当該行為の施行日前の部分に係る金額は、同号に掲げるものの額に該当しないものとみなす。 suppl-4211-13/art-11/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-11/par-2 In the case referred to in the preceding paragraph, when applying the provisions of Article 55, paragraph (4) of the New Corporation Tax Act to those listed in item (iii) of that paragraph (excluding a surcharge and delinquent charge under the provisions of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade; hereinafter referred to as a "foreign surcharge" in this paragraph) pertaining to an act that commenced before the Effective Date and ended on or after the Effective Date, the portion of the amount of the foreign surcharge that pertains to the part of the act before the Effective Date is deemed not to fall under the amount of those listed in that item. machine translation, not official --- ## Cites - suppl-4211-13/art-11/par-2: 前項 → 法人税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4211-13/art-11/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-11/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-11/par-1 - suppl-4211-13/art-11/par-2: この項 → 法人税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4211-13/art-11/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-11/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十一条第二項（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-4211-13/art-11/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-11/par-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-20261008T111236-111, 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