# 法人税法 / Corporation Tax Act — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（法人の返品調整引当金に関する経過措置） — address `suppl-4301-7/art-25` - 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-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25 - 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. --- ### 第二十五条（法人の返品調整引当金に関する経過措置） — Transitional Measures Concerning Returned Goods Adjustment Reserves of Corporations caption: machine translation, not official suppl-4301-7/art-25 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25 **第一項** この法律の施行の際現に旧法人税法第五十三条第一項に規定する対象事業（以下この項及び第四項において「対象事業」という。）を営む法人（この法律の施行の際現に営まれている対象事業につき施行日以後に移転を受ける法人を含む。以下この項及び第四項において「経過措置法人」という。）の施行日以後に終了する事業年度（令和十二年三月三十一日以前に開始する事業年度に限る。）の所得の金額（経過措置法人以外の法人で施行日の属する事業年度の施行日前の期間内に対象事業を移転する同条第四項に規定する適格分割等を行ったものの当該事業年度の所得の金額を含む。）の計算については、同条（旧法人税法第百四十二条第二項の規定により準じて計算する場合を含む。次項から第四項までにおいて同じ。）の規定は、なおその効力を有する。この場合において、旧法人税法第五十三条第一項中「政令で定めるところにより計算した金額」とあるのは、令和三年四月一日から令和四年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の九に相当する金額」と、同年四月一日から令和五年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の八に相当する金額」と、同年四月一日から令和六年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の七に相当する金額」と、同年四月一日から令和七年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の六に相当する金額」と、同年四月一日から令和八年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の五に相当する金額」と、同年四月一日から令和九年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の四に相当する金額」と、同年四月一日から令和十年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の三に相当する金額」と、同年四月一日から令和十一年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の二に相当する金額」と、同年四月一日から令和十二年三月三十一日までの間に開始する事業年度については「政令で定めるところにより計算した金額の十分の一に相当する金額」と、同条第九項中「第十条の三第一項（課税所得の範囲の変更等）に規定する特定普通法人等」とあるのは「普通法人又は協同組合等」と、「当該特定普通法人等」とあるのは「当該普通法人又は協同組合等」とする。 suppl-4301-7/art-25/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1 With regard to the calculation of the amount of income (including the amount of income for the business year containing the Effective Date of a corporation other than a corporation under the transitional measures that has carried out a qualified company split, etc. prescribed in paragraph (4) of that Article that transfers a covered business within the period of that business year before the Effective Date) for a business year (limited to a business year that begins on or before March 31, 2030) that ends on or after the Effective Date of a corporation that, at the time this Act comes into effect, is actually engaged in a covered business prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act (hereinafter referred to as a "covered business" in this paragraph and paragraph (4)) (including a corporation that receives, on or after the Effective Date, a transfer of a covered business actually being conducted at the time this Act comes into effect; hereinafter referred to as a "corporation under the transitional measures" in this paragraph and paragraph (4)), the provisions of that Article (including the cases where calculation is made in accordance therewith pursuant to the provisions of Article 142, paragraph (2) of the Former Corporation Tax Act; the same applies in the following paragraph through paragraph (4)) remain in force. In this case, in Article 53, paragraph (1) of the Former Corporation Tax Act, the phrase "the amount calculated as specified by Cabinet Order" is deemed to be replaced with "the amount equivalent to nine-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2021 to March 31, 2022, with "the amount equivalent to eight-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2022 to March 31, 2023, with "the amount equivalent to seven-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2023 to March 31, 2024, with "the amount equivalent to six-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2024 to March 31, 2025, with "the amount equivalent to five-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2025 to March 31, 2026, with "the amount equivalent to four-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2026 to March 31, 2027, with "the amount equivalent to three-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2027 to March 31, 2028, with "the amount equivalent to two-tenths of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2028 to March 31, 2029, and with "the amount equivalent to one-tenth of the amount calculated as specified by Cabinet Order" for business years beginning during the period from April 1, 2029 to March 31, 2030, and in paragraph (9) of that Article, the phrase "specified ordinary corporation, etc. prescribed in Article 10-3, paragraph (1) (Changes in Scope of Taxable Income, etc.)" is deemed to be replaced with "ordinary corporation or cooperative, etc." and the phrase "that specified ordinary corporation, etc." with "that ordinary corporation or cooperative, etc.". machine translation, not official **第二項** 前項の規定によりなおその効力を有するものとされる旧法人税法第五十三条第一項の規定により法人の令和十二年四月一日以後最初に開始する事業年度の前事業年度の所得の金額の計算上損金の額に算入された同項に規定する返品調整引当金勘定の金額は、当該最初に開始する事業年度の所得の金額の計算上、益金の額に算入する。 suppl-4301-7/art-25/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-2 The amount in the returned goods adjustment reserve account prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act that has been included in the amount of deductible expenses pursuant to the provisions of that paragraph, which remain in force pursuant to the provisions of the preceding paragraph, when calculating the amount of income for the previous business year of the business year of a corporation that first begins on or after April 1, 2030, is included in the amount of gross profit when calculating the amount of income for that business year that first begins. machine translation, not official **第三項** 第一項の規定によりなおその効力を有するものとされる旧法人税法第五十三条第六項に規定する合併法人等の令和十二年四月一日以後に開始する事業年度において当該合併法人等が同項の規定により引継ぎを受けた返品調整引当金勘定の金額又は同条第四項に規定する期中返品調整引当金勘定の金額は、当該事業年度の所得の金額の計算上、益金の額に算入する。 suppl-4301-7/art-25/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-3 The amount in the returned goods adjustment reserve account that a merging corporation, etc. prescribed in Article 53, paragraph (6) of the Former Corporation Tax Act, as that paragraph remains in force pursuant to the provisions of paragraph (1), has taken over pursuant to the provisions of that paragraph, or the amount in the interim returned goods adjustment reserve account prescribed in paragraph (4) of that Article, in a business year of that merging corporation, etc. that begins on or after April 1, 2030, is included in the amount of gross profit when calculating the amount of income for that business year. machine translation, not official **第四項** 旧法人税法第五十三条第一項の規定により施行日前に対象事業を営んでいた法人（経過措置法人を除く。）の施行日の属する事業年度の前事業年度の所得の金額の計算上損金の額に算入された同項に規定する返品調整引当金勘定の金額その他これに準ずるものとして政令で定める金額は、施行日の属する事業年度の所得の金額の計算上、益金の額に算入する。 suppl-4301-7/art-25/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-4 The amount in the returned goods adjustment reserve account prescribed in Article 53, paragraph (1) of the Former Corporation Tax Act that has been included in the amount of deductible expenses pursuant to the provisions of that paragraph when calculating the amount of income for the previous business year of the business year containing the Effective Date of a corporation (excluding a corporation under the transitional measures) that was engaged in a covered business before the Effective Date, and any other amount specified by Cabinet Order as being equivalent thereto, is included in the amount of gross profit when calculating the amount of income for the business year containing the Effective Date. machine translation, not official **第五項** 前各項の規定の適用に関し必要な事項は、政令で定める。 suppl-4301-7/art-25/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-5 Necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4301-7/art-25/par-1: 第四項 → 法人税法 附則第二十五条第四項 (Supplementary Provisions, Article 25, paragraph (4)), suppl-4301-7/art-25/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-4 - suppl-4301-7/art-25/par-1: 次項 → 法人税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4301-7/art-25/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-2 - suppl-4301-7/art-25/par-1: この項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4301-7/art-25/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1 - suppl-4301-7/art-25/par-2: 前項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4301-7/art-25/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1 - suppl-4301-7/art-25/par-3: 第一項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4301-7/art-25/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1 - suppl-4301-7/art-25/par-5: 前各項 → 法人税法 附則第二十五条第二項 (Supplementary Provisions, Article 25, paragraph (2)), suppl-4301-7/art-25/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-2 - suppl-4301-7/art-25/par-5: 前各項 → 法人税法 附則第二十五条第四項 (Supplementary Provisions, Article 25, paragraph (4)), suppl-4301-7/art-25/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-4 - suppl-4301-7/art-25/par-5: 前各項 → 法人税法 附則第二十五条第三項 (Supplementary Provisions, Article 25, paragraph (3)), suppl-4301-7/art-25/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-3 - suppl-4301-7/art-25/par-5: 前各項 → 法人税法 附則第二十五条第一項 (Supplementary Provisions, Article 25, paragraph (1)), suppl-4301-7/art-25/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 法人税法 附則第二十五条第一項（法人の返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-1 - 法人税法 附則第二十五条第二項（法人の返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-2 - 法人税法 附則第二十五条第三項（法人の返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-3 - 法人税法 附則第二十五条第五項（法人の返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-25/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-25/par-5 - 法人税法 附則第三十二条第一項（連結事業年度における返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-32/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32/par-1 - 法人税法 附則第三十二条第二項（連結事業年度における返品調整引当金に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-32/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-32/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-20261008T111236-131, 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