# 法人税法 / Corporation Tax Act — 第二十四条 (Supplementary Provisions, Article 24) - 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: 第二十四条 (Supplementary Provisions, Article 24)（交換により取得した資産の圧縮額の損金算入に関する経過措置） — address `suppl-4301-7/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-24 - 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. --- ### 第二十四条（交換により取得した資産の圧縮額の損金算入に関する経過措置） — Transitional Measures Concerning Inclusion in Deductible Expenses of the Depreciated Amount of Assets Acquired through Exchange caption: machine translation, not official suppl-4301-7/art-24 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-24 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-24 **第一項** 新法人税法第五十条第一項の規定は、法人が附則第一条第十号に定める日以後に行う同項の交換について適用し、法人が同日前に行った旧法人税法第五十条第一項の交換については、なお従前の例による。 suppl-4301-7/art-24/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-24/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-24/par-1 The provisions of Article 50, paragraph (1) of the New Corporation Tax Act apply to exchanges referred to in that paragraph that a corporation carries out on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and with regard to exchanges referred to in Article 50, paragraph (1) of the Former Corporation Tax Act that a corporation carried out before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4301-7/art-24/par-1: 新法人税法第五十条第一項 → 法人税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/corporation-tax-act/art-50/par-1 · https://japanlaw.org/l/340AC0000000034/art-50/par-1 - suppl-4301-7/art-24/par-1: 附則第一条第十号 → 法人税法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-4301-7/art-1/par-1/item-10 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-10 ## 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十号ロ（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-1/par-1/item-10/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-20261008T111236-131, 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