# 法人税法 / Corporation Tax Act — 第二十八条 (Supplementary Provisions, Article 28)

- 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: 第二十八条 (Supplementary Provisions, Article 28)（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — address `suppl-4301-7/art-28`
- 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-28
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28
- 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.

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### 第二十八条（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — Transitional Measures Concerning the Business Year for Vesting Proceeds and Expenses Pertaining to Long-Term Installment Sales, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4301-7/art-28 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28</sup>

**第一項**  施行日前に旧法人税法第六十三条第六項に規定する長期割賦販売等（以下この条において「長期割賦販売等」という。）に該当する旧法人税法第六十三条第一項に規定する資産の販売等（法人税法第六十三条第一項に規定するリース譲渡を除く。以下この条において「特定資産の販売等」という。）を行った法人（施行日前に行われた長期割賦販売等に該当する特定資産の販売等に係る契約の移転を受けた法人を含む。）の施行日以後に終了する事業年度（令和五年三月三十一日以前に開始する事業年度に限る。次項第一号において「経過措置事業年度」という。）の所得の金額の計算については、旧法人税法第六十三条第一項、第四項から第六項まで及び第九項（特定資産の販売等に係る部分に限るものとし、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。）の規定は、なおその効力を有する。この場合において、旧法人税法第六十三条第四項中「連結事業年度」とあるのは「連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項（連結事業年度の意義）に規定する連結事業年度をいう。）」と、「連結所得」とあるのは「連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四（定義）に規定する連結所得をいう。）」と、同条第五項中「第六十一条の十三第一項」とあるのは「第六十一条の十一第一項」とする。
<sup>suppl-4301-7/art-28/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-1</sup>
With regard to the calculation of the amount of income for a business year (limited to a business year that begins on or before March 31, 2023; referred to as a "business year under the transitional measures" in item (i) of the following paragraph) that ends on or after the Effective Date of a corporation that carried out, before the Effective Date, a sale, etc. of assets prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act (excluding a lease transfer prescribed in Article 63, paragraph (1) of the Corporation Tax Act; hereinafter referred to as a "specified sale of assets" in this Article) that falls under a long-term installment sale, etc. prescribed in Article 63, paragraph (6) of the Former Corporation Tax Act (hereinafter referred to as a "long-term installment sale, etc." in this Article) (including a corporation that received a transfer of a contract pertaining to a specified sale of assets falling under a long-term installment sale, etc. carried out before the Effective Date), the provisions of Article 63, paragraphs (1), (4) through (6) and (9) of the Former Corporation Tax Act (limited to the portion pertaining to specified sales of assets, and 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) remain in force. In this case, in Article 63, paragraph (4) of the Former Corporation Tax Act, the phrase "consolidated business year" is deemed to be replaced with "consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) (Meaning of Consolidated Business Year) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))" and the phrase "consolidated income" with "consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 (Definitions) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))", and in paragraph (5) of that Article, the phrase "Article 61-13, paragraph (1)" is deemed to be replaced with "Article 61-11, paragraph (1)".
<sup>machine translation, not official</sup>

**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（以下この条において「旧効力法人税法」という。）第六十三条第一項本文（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。次項において同じ。）の規定の適用を受ける法人の長期割賦販売等に該当する特定資産の販売等に係る収益の額及び費用の額が次の各号に掲げる場合に該当する場合には、当該収益の額及び費用の額（当該各号に定める事業年度開始の日前に開始した各事業年度の所得の金額又は同日前に開始した各連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第十五条の二第一項に規定する連結事業年度をいう。以下この条において同じ。）の連結所得（所得税法等の一部を改正する法律（令和二年法律第八号）第三条の規定による改正前の法人税法第二条第十八号の四に規定する連結所得をいう。以下この条において同じ。）の金額の計算上益金の額及び損金の額に算入されるものを除く。次項においてそれぞれ「未計上収益額」及び「未計上費用額」という。）は、当該各号に定める事業年度（次項及び第四項において「基準事業年度」という。）の所得の金額の計算上、益金の額及び損金の額に算入する。
<sup>suppl-4301-7/art-28/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2</sup>
If the amount of proceeds and the amount of expenses pertaining to a specified sale of assets falling under a long-term installment sale, etc. of a corporation that is subject to the provisions of the main clause of Article 63, paragraph (1) (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) of the Former Corporation Tax Act as it remains in force pursuant to the provisions of the preceding paragraph (hereinafter referred to as the "Former Corporation Tax Act Kept in Force" in this Article) fall under the cases set forth in the following items, that amount of proceeds and amount of expenses (excluding those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began before the first day of the business year specified in the respective items or the amount of consolidated income (meaning consolidated income prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies hereinafter in this Article) for each consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020); the same applies hereinafter in this Article) that began before that day; referred to respectively as "unrecognized revenue" and "unrecognized expenses" in the following paragraph) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for the business year specified in the respective items (referred to as the "base business year" in the following paragraph and paragraph (4)):
<sup>machine translation, not official</sup>

  **一**  当該特定資産の販売等に係る収益の額及び費用の額につき経過措置事業年度の確定した決算（法人税法第七十二条第一項又は第百四十四条の四第一項若しくは第二項に規定する期間（通算子法人にあっては、同法第七十二条第五項第一号に規定する期間）について同法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載した中間申告書を提出する場合には、その期間に係る決算）において旧効力法人税法第六十三条第一項に規定する延払基準の方法により経理しなかった場合　その経理しなかった決算に係る事業年度
  <sup>suppl-4301-7/art-28/par-2/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2/item-1</sup>
  if, with regard to the amount of proceeds and the amount of expenses pertaining to that specified sale of assets, the corporation has not used the method of the deferred payment basis prescribed in Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force for accounting in the final settlement of accounts for a business year under the transitional measures (in the case of filing an interim return containing the matters set forth in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) or (2) of that Act (for a group tax sharing subsidiary corporation, the period prescribed in Article 72, paragraph (5), item (i) of that Act), the settlement of accounts for that period): the business year pertaining to the settlement of accounts in which that method was not used for accounting;
  <sup>machine translation, not official</sup>

  **二**  当該特定資産の販売等に係る収益の額及び費用の額のうち、令和五年三月三十一日以前に開始した各事業年度の所得の金額又は同日以前に開始した各連結事業年度の連結所得の金額の計算上益金の額及び損金の額に算入されなかったものがある場合　同日後最初に開始する事業年度
  <sup>suppl-4301-7/art-28/par-2/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2/item-2</sup>
  if any portion of the amount of proceeds and the amount of expenses pertaining to that specified sale of assets has not been included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year that began on or before March 31, 2023 or the amount of consolidated income for each consolidated business year that began on or before that date: the business year that first begins after that date.
  <sup>machine translation, not official</sup>

**第三項**  旧効力法人税法第六十三条第一項本文の規定の適用を受ける法人の長期割賦販売等に該当する特定資産の販売等に係る収益の額及び費用の額が前項各号に掲げる場合に該当する場合において、当該特定資産の販売等に係る未計上収益額が当該特定資産の販売等に係る未計上費用額を超えるときは、同項の規定にかかわらず、第一号に掲げる金額（解散若しくは事業の全部の廃止若しくは譲渡（適格分割による分割承継法人への譲渡その他の政令で定めるものを除く。）の日の属する事業年度、清算中の事業年度又は被合併法人の合併（適格合併を除く。）の日の前日の属する事業年度、普通法人又は協同組合等が公益法人等に該当することとなる場合におけるその該当することとなる日の前日の属する事業年度及び同号に掲げる金額が第二号に掲げる金額を超える事業年度にあっては、同号に掲げる金額）を、基準事業年度以後の各事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。
<sup>suppl-4301-7/art-28/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3</sup>
If the amount of proceeds and the amount of expenses pertaining to a specified sale of assets falling under a long-term installment sale, etc. of a corporation that is subject to the provisions of the main clause of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force fall under the cases set forth in the items of the preceding paragraph, and the unrecognized revenue pertaining to that specified sale of assets exceeds the unrecognized expenses pertaining to that specified sale of assets, notwithstanding the provisions of that paragraph, the amount set forth in item (i) (for a business year containing the date of dissolution or of discontinuance or transfer of the whole of the business (excluding a transfer to a succeeding corporation in a company split through a qualified company split and any other transfer specified by Cabinet Order), a business year during liquidation or a business year containing the day preceding the date of the merger of an acquired corporation (excluding a qualified merger), a business year containing the day preceding the day on which an ordinary corporation or a cooperative, etc. comes to fall under a public interest corporation, etc. in the case where it so comes to fall, and a business year in which the amount set forth in that item exceeds the amount set forth in item (ii), the amount set forth in item (ii)) is included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year on or after the base business year:
<sup>machine translation, not official</sup>

  **一**  当該未計上収益額及び未計上費用額を百二十で除し、これに当該事業年度の月数を乗じて計算した金額
  <sup>suppl-4301-7/art-28/par-3/item-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-1</sup>
  the amount calculated by dividing that unrecognized revenue and unrecognized expenses by 120 and multiplying the result by the number of months in the business year;
  <sup>machine translation, not official</sup>

  **二**  イに掲げる金額からロに掲げる金額を控除した金額
  <sup>suppl-4301-7/art-28/par-3/item-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-2</sup>
  the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a):
  <sup>machine translation, not official</sup>

    **イ**  当該未計上収益額及び未計上費用額
    <sup>suppl-4301-7/art-28/par-3/item-2/sub-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-2/sub-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-2/sub-1</sup>
    that unrecognized revenue and unrecognized expenses;
    <sup>machine translation, not official</sup>

    **ロ**  イに掲げる金額のうち当該事業年度前の各事業年度の所得の金額又は当該事業年度前の各連結事業年度の連結所得の金額の計算上益金の額及び損金の額に算入された金額
    <sup>suppl-4301-7/art-28/par-3/item-2/sub-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-2/sub-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-2/sub-2</sup>
    the amount, out of the amount set forth in (a), that has been included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for each business year before that business year or the amount of consolidated income for each consolidated business year before that business year.
    <sup>machine translation, not official</sup>

**第四項**  前項の規定は、基準事業年度の確定申告書（基準事業年度の中間申告書で法人税法第七十二条第一項各号又は第百四十四条の四第一項各号若しくは第二項各号に掲げる事項を記載したものを提出する場合には、その中間申告書。次項において同じ。）に前項の規定により益金の額及び損金の額に算入される金額の申告の記載がある場合に限り、適用する。
<sup>suppl-4301-7/art-28/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-4</sup>
The provisions of the preceding paragraph apply only if the Final Return for the base business year (in the case of filing an interim return for the base business year containing the matters set forth in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) or (2) of the Corporation Tax Act, that interim return; the same applies in the following paragraph) contains a statement of the amounts to be included in the amount of gross profit and the amount of deductible expenses pursuant to the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

**第五項**  税務署長は、前項の記載がない確定申告書の提出があった場合においても、その記載がなかったことについてやむを得ない事情があると認めるときは、第三項の規定を適用することができる。
<sup>suppl-4301-7/art-28/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-5</sup>
Even in the case where a Final Return without entries for the matters set forth in the preceding paragraph has been filed, the district director may apply the provisions of paragraph (3), when they find any unavoidable grounds for the person's failure to make entries for such matters.
<sup>machine translation, not official</sup>

**第六項**  第三項第一号の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを切り捨てる。
<sup>suppl-4301-7/art-28/par-6 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-6</sup>
The number of months referred to in paragraph (3), item (i) is calculated in accordance with the calendar, and any fraction of less than one month is rounded down.
<sup>machine translation, not official</sup>

**第七項**  法人税法第六十四条の十一第一項に規定する内国法人、同法第六十四条の十二第一項に規定する他の内国法人又は同法第六十四条の十三第一項に規定する通算法人（同項第一号に掲げる要件に該当するものに限る。）が時価評価事業年度（同法第六十四条の十一第一項に規定する通算開始直前事業年度、同法第六十四条の十二第一項に規定する通算加入直前事業年度又は同法第六十四条の十三第一項に規定する通算終了直前事業年度（これらの事業年度のうち旧効力法人税法第六十三条第四項の規定の適用を受ける事業年度を除く。）をいう。以下この項において同じ。）において旧効力法人税法第六十三条第一項の規定の適用を受けているときは、その適用を受けている特定資産の販売等に係る収益の額及び費用の額（当該時価評価事業年度前の各事業年度又は各連結事業年度の所得の金額又は連結所得の金額の計算上益金の額及び損金の額に算入されるもの並びに同項の規定により当該時価評価事業年度の所得の金額の計算上益金の額及び損金の額に算入されるものを除く。）は、当該収益の額と費用の額との差額が少額であるものとして政令で定める要件に該当する契約その他政令で定める契約に係るものを除き、当該時価評価事業年度の所得の金額の計算上、益金の額及び損金の額に算入する。
<sup>suppl-4301-7/art-28/par-7 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-7</sup>
If a domestic corporation prescribed in Article 64-11, paragraph (1) of the Corporation Tax Act, another domestic corporation prescribed in Article 64-12, paragraph (1) of that Act or a group tax sharing corporation prescribed in Article 64-13, paragraph (1) of that Act (limited to one that falls under the requirement set forth in item (i) of that paragraph) is subject to the provisions of Article 63, paragraph (1) of the Former Corporation Tax Act Kept in Force in a business year of fair valuation (meaning the business year immediately before the start of group tax sharing prescribed in Article 64-11, paragraph (1) of that Act, the business year immediately before joining group tax sharing prescribed in Article 64-12, paragraph (1) of that Act or the business year immediately before the end of group tax sharing prescribed in Article 64-13, paragraph (1) of that Act (excluding any of those business years that is subject to the provisions of Article 63, paragraph (4) of the Former Corporation Tax Act Kept in Force); the same applies hereinafter in this paragraph), the amount of proceeds and the amount of expenses pertaining to the specified sale of assets subject to those provisions (excluding those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income or the amount of consolidated income for each business year or each consolidated business year before that business year of fair valuation, and those included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for that business year of fair valuation pursuant to the provisions of that paragraph) are included in the amount of gross profit and the amount of deductible expenses when calculating the amount of income for that business year of fair valuation, except for those pertaining to a contract that meets the requirements specified by Cabinet Order as a contract under which the difference between that amount of proceeds and that amount of expenses is small, or to any other contract specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第八項**  適格合併、適格分割、適格現物出資又は適格現物分配により長期割賦販売等に該当する特定資産の販売等に係る契約の移転があった場合における当該特定資産の販売等に係る収益の額及び費用の額の処理の特例その他第一項から第三項まで及び前項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-4301-7/art-28/par-8 · https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-8</sup>
Special provisions for the treatment of the amount of proceeds and the amount of expenses pertaining to a specified sale of assets in the case where a contract pertaining to that specified sale of assets falling under a long-term installment sale, etc. has been transferred through a qualified merger, qualified company split, qualified capital contribution in kind or qualified in-kind distribution, and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and the preceding paragraph are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4301-7/art-28/par-1: この条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4301-7/art-28 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28
- suppl-4301-7/art-28/par-1: 所得税法等の一部を改正する法律（令和二年法律第八号）第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection
- suppl-4301-7/art-28/par-1: 次項第一号 → 法人税法 附則第二十八条第二項第一号 (Supplementary Provisions, Article 28, paragraph (2), item (i)), suppl-4301-7/art-28/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2/item-1
- suppl-4301-7/art-28/par-2: この条 → 法人税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4301-7/art-28 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28
- suppl-4301-7/art-28/par-2: 第四項 → 法人税法 附則第二十八条第四項 (Supplementary Provisions, Article 28, paragraph (4)), suppl-4301-7/art-28/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-4
- suppl-4301-7/art-28/par-2: 所得税法等の一部を改正する法律（令和二年法律第八号）第三条 → e-Gov law 502AC0000000008, 第三条 (Article 3), art-3 — not held in this collection
- suppl-4301-7/art-28/par-2: 前項 → 法人税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4301-7/art-28/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-1
- suppl-4301-7/art-28/par-2: 次項 → 法人税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4301-7/art-28/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3
- suppl-4301-7/art-28/par-2/item-1: 法人税法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- suppl-4301-7/art-28/par-2/item-1: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- suppl-4301-7/art-28/par-2/item-1: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- suppl-4301-7/art-28/par-3: 第一号 → 法人税法 附則第二十八条第三項第一号 (Supplementary Provisions, Article 28, paragraph (3), item (i)), suppl-4301-7/art-28/par-3/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-1
- suppl-4301-7/art-28/par-3: 第二号 → 法人税法 附則第二十八条第三項第二号 (Supplementary Provisions, Article 28, paragraph (3), item (ii)), suppl-4301-7/art-28/par-3/item-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-2
- suppl-4301-7/art-28/par-3: 前項 → 法人税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4301-7/art-28/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2
- suppl-4301-7/art-28/par-4: 法人税法第七十二条第一項 → 法人税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- suppl-4301-7/art-28/par-4: 第二項 → 法人税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-2
- suppl-4301-7/art-28/par-4: 次項 → 法人税法 附則第二十八条第五項 (Supplementary Provisions, Article 28, paragraph (5)), suppl-4301-7/art-28/par-5 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-5
- suppl-4301-7/art-28/par-4: 前項 → 法人税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4301-7/art-28/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3
- suppl-4301-7/art-28/par-4: 第百四十四条の四第一項 → 法人税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-4/par-1
- suppl-4301-7/art-28/par-5: 前項 → 法人税法 附則第二十八条第四項 (Supplementary Provisions, Article 28, paragraph (4)), suppl-4301-7/art-28/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-4
- suppl-4301-7/art-28/par-5: 第三項 → 法人税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4301-7/art-28/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3
- suppl-4301-7/art-28/par-6: 第三項第一号 → 法人税法 附則第二十八条第三項第一号 (Supplementary Provisions, Article 28, paragraph (3), item (i)), suppl-4301-7/art-28/par-3/item-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3/item-1
- suppl-4301-7/art-28/par-7: 同項第一号 → 法人税法 第六十四条の十三第一項第一号 (Article 64-13, paragraph (1), item (i)), art-64-13/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1/item-1
- suppl-4301-7/art-28/par-7: この項 → 法人税法 附則第二十八条第七項 (Supplementary Provisions, Article 28, paragraph (7)), suppl-4301-7/art-28/par-7 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-7
- suppl-4301-7/art-28/par-7: 同法第六十四条の十三第一項 → 法人税法 第六十四条の十三第一項 (Article 64-13, paragraph (1)), art-64-13/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-13/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-13/par-1
- suppl-4301-7/art-28/par-7: 法人税法第六十四条の十一第一項 → 法人税法 第六十四条の十一第一項 (Article 64-11, paragraph (1)), art-64-11/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-11/par-1
- suppl-4301-7/art-28/par-7: 同法第六十四条の十二第一項 → 法人税法 第六十四条の十二第一項 (Article 64-12, paragraph (1)), art-64-12/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-12/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-12/par-1
- suppl-4301-7/art-28/par-8: 前項 → 法人税法 附則第二十八条第七項 (Supplementary Provisions, Article 28, paragraph (7)), suppl-4301-7/art-28/par-7 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-7
- suppl-4301-7/art-28/par-8: 第一項から第三項まで → 法人税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4301-7/art-28/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-1
- suppl-4301-7/art-28/par-8: 第一項から第三項まで → 法人税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4301-7/art-28/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2
- suppl-4301-7/art-28/par-8: 第一項から第三項まで → 法人税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4301-7/art-28/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3

## Cited by

10 provisions cite this one. No official source publishes this direction.

- 法人税法 附則第二十八条第一項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-1
- 法人税法 附則第二十八条第二項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-2
- 法人税法 附則第二十八条第三項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-3
- 法人税法 附則第二十八条第四項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-4
- 法人税法 附則第二十八条第五項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-5
- 法人税法 附則第二十八条第六項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-6
- 法人税法 附則第二十八条第七項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-7
- 法人税法 附則第二十八条第八項（長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-28/par-8 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-28/par-8
- 法人税法 附則第三十三条第一項（連結事業年度における長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-33/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-33/par-1
- 法人税法 附則第三十三条第二項（連結事業年度における長期割賦販売等に係る収益及び費用の帰属事業年度に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-33/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-33/par-2

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## 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
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-132, 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