# 法人税法 / Corporation Tax Act — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例に関する経過措置） — address `suppl-4211-13/art-19` - 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-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-19 - 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. --- ### 第十九条（仮装経理に基づく過大申告の場合の更正に伴う法人税額の還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refund of Corporation Tax upon Reassessment after Excessive Return Based on Fictitious Accounting caption: machine translation, not official suppl-4211-13/art-19 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-19 **第一項** 新法人税法第百三十四条の二（第四項に係る部分を除く。）の規定は、施行日以後にされる更正に係る同条第一項に規定する仮装経理法人税額について適用し、施行日前にされた旧法人税法第百三十四条の二第一項又は第二項に規定する更正に係る旧法人税法第七十条第一項又は第八十一条の十六第一項（同条第二項において準用する場合を含む。）の規定により控除することができる金額については、なお従前の例による。 suppl-4211-13/art-19/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-19/par-1 The provisions of Article 134-2 of the New Corporation Tax Act (excluding the part pertaining to paragraph (4)) apply to the amount of corporation tax based on fictitious accounting prescribed in paragraph (1) of that Article pertaining to a Reassessment made on or after the Effective Date, and with regard to the amount that may be deducted pursuant to the provisions of Article 70, paragraph (1) or Article 81-16, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) of the Former Corporation Tax Act pertaining to a Reassessment prescribed in Article 134-2, paragraph (1) or (2) of the Former Corporation Tax Act made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第百三十四条の二（第四項に係る部分に限る。）の規定は、施行日以後に生ずる同項各号に掲げる事実について適用する。この場合において、施行日前にされた更正により減少した法人税の額について同条（同項に係る部分に限る。）の規定を適用するときは、同項中「適用法人につき」とあるのは「所得税法等の一部を改正する法律（平成二十一年法律第十三号）第二条（法人税法の一部改正）の規定による改正前の法人税法（以下この項において「旧法人税法」という。）第七十条第一項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の控除）又は第八十一条の十六第一項（仮装経理に基づく過大申告の場合の更正に伴う法人税額の連結事業年度における控除）（同条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。）の規定の適用がある内国法人（以下この条において「適用法人」という。）につき」と、「仮装経理法人税額（既に前二項又は第七項の規定により還付されるべきこととなつた金額及び第七十条又は第八十一条の十六の規定により控除された金額を除く。第六項及び第七項において同じ。）」とあるのは「旧法人税法第七十条第一項又は第八十一条の十六第一項の規定により控除することができる金額（既に第七項の規定により還付されるべきこととなつた金額及び旧法人税法第七十条第一項又は第八十一条の十六第一項の規定により控除された金額を除く。第六項及び第七項において「仮装経理法人税額」という。）」とする。 suppl-4211-13/art-19/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4211-13/art-19/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4211-13/art-19/par-2 The provisions of Article 134-2 of the New Corporation Tax Act (limited to the part pertaining to paragraph (4)) apply to the facts listed in the items of that paragraph that arise on or after the Effective Date. In such a case, when applying the provisions of that Article (limited to the part pertaining to that paragraph) to the amount of corporation tax reduced by a Reassessment made before the Effective Date, the phrase "with regard to an applicable corporation" in that paragraph is deemed to be replaced with "with regard to a domestic corporation to which the provisions of Article 70, paragraph (1) (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting) or Article 81-16, paragraph (1) (Corporation Tax Credit in Consolidated Business Years Due to a Reassessment after Fictitious Accounting) (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this paragraph) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Corporation Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009) (hereinafter referred to as the "Former Corporation Tax Act" in this paragraph) apply (hereinafter referred to as an "applicable corporation" in this Article)", and the phrase "the amount of corporation tax based on fictitious accounting (excluding the amount that has already become refundable pursuant to the provisions of the preceding two paragraphs or paragraph (7) and the amount deducted pursuant to the provisions of Article 70 or Article 81-16; the same applies in paragraphs (6) and (7))" is deemed to be replaced with "the amount that may be deducted pursuant to the provisions of Article 70, paragraph (1) or Article 81-16, paragraph (1) of the Former Corporation Tax Act (excluding the amount that has already become refundable pursuant to the provisions of paragraph (7) and the amount deducted pursuant to the provisions of Article 70, paragraph (1) or Article 81-16, paragraph (1) of the Former Corporation Tax Act; referred to as the "amount of corporation tax based on fictitious accounting" in paragraphs (6) and (7))". machine translation, not official --- ## 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-20261008T111236-112, 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