# 法人税法 / Corporation Tax Act — 第十七条 (Supplementary Provisions, Article 17) - 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: 第十七条 (Supplementary Provisions, Article 17)（役員給与の損金不算入に関する経過措置） — address `suppl-4311-6/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-17 - 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. --- ### 第十七条（役員給与の損金不算入に関する経過措置） — Transitional Measures Concerning Exclusion of Remuneration for Officers from Deductible Expenses caption: machine translation, not official suppl-4311-6/art-17 · https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-17 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-17 **第一項** 新法人税法第三十四条第一項（第三号イ（２）に係る部分に限る。）の規定は、施行日以後に終了する同号イ（２）の手続に係る給与について適用する。 suppl-4311-6/art-17/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-17/par-1 The provisions of Article 34, paragraph (1) of the New Corporation Tax Act (limited to the portion pertaining to item (iii), (a), (2)) apply to remuneration pertaining to the procedures referred to in (a), (2) of that item that are completed on or after the Effective Date. machine translation, not official **第二項** 令和二年三月三十一日以前に終了する旧法人税法第三十四条第一項第三号イ（２）の手続に係る給与（前項に規定する給与を除く。）については、同条第一項（同号イ（２）に係る部分に限る。）の規定は、なおその効力を有する。 suppl-4311-6/art-17/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-17/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-17/par-2 With regard to remuneration pertaining to the procedures referred to in Article 34, paragraph (1), item (iii), (a), (2) of the Former Corporation Tax Act that are completed on or before March 31, 2020 (excluding the remuneration prescribed in the preceding paragraph), the provisions of paragraph (1) of that Article (limited to the portion pertaining to (a), (2) of that item) remain in force. machine translation, not official --- ## Cites - suppl-4311-6/art-17/par-1: 新法人税法第三十四条第一項 → 法人税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/corporation-tax-act/art-34/par-1 · https://japanlaw.org/l/340AC0000000034/art-34/par-1 - suppl-4311-6/art-17/par-1: 第三号 → 法人税法 第三十四条第一項第三号 (Article 34, paragraph (1), item (iii)), art-34/par-1/item-3 — https://japanlaw.org/en/corporation-tax-act/art-34/par-1/item-3 · https://japanlaw.org/l/340AC0000000034/art-34/par-1/item-3 - suppl-4311-6/art-17/par-2: 前項 → 法人税法 附則第十七条第一項 (Supplementary Provisions, Article 17, paragraph (1)), suppl-4311-6/art-17/par-1 — https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-17/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-17/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 法人税法 附則第十七条第二項（役員給与の損金不算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4311-6/art-17/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4311-6/art-17/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-20261008T111236-133, 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