# 法人税法 / Corporation Tax Act — 第九条 (Supplementary Provisions, Article 9) - 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: 第九条 (Supplementary Provisions, Article 9)（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-4251-5/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4251-5/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4251-5/art-9 - 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. --- ### 第九条（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-4251-5/art-9 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-5/art-9 · https://japanlaw.org/l/340AC0000000034/suppl-4251-5/art-9 **第一項** 第二条の規定による改正後の法人税法第五十九条第二項の規定は、この法律の施行の日（以下「施行日」という。）以後に同項に規定する事実が生ずる場合について適用し、施行日前に第二条の規定による改正前の法人税法第五十九条第二項に規定する事実が生じた場合については、なお従前の例による。 suppl-4251-5/art-9/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4251-5/art-9/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4251-5/art-9/par-1 The provisions of Article 59, paragraph (2) of the Corporation Tax Act as amended by Article 2 apply in the case where the facts prescribed in that paragraph occur on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the case where the facts prescribed in Article 59, paragraph (2) of the Corporation Tax Act prior to the amendment by Article 2 occurred before the Effective Date. 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-20261008T111236-120, 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