# 法人税法 / Corporation Tax Act — 第十九条 (Supplementary Provisions, Article 19) - 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: 第十九条 (Supplementary Provisions, Article 19)（譲渡制限付株式を対価とする費用の帰属事業年度の特例に関する経過措置） — address `suppl-5021-8/art-19` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-19 - 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. --- ### 第十九条（譲渡制限付株式を対価とする費用の帰属事業年度の特例に関する経過措置） — Transitional Measures for Special Provisions on the Business Year for Vesting Expenses in Exchange for Restricted Shares caption: machine translation, not official suppl-5021-8/art-19 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-19 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-19 **第一項** 第三条の規定による改正後の法人税法第五十四条第一項の規定は、法人が附則第一条第七号に定める日以後にその交付に係る決議（当該決議が行われない場合には、その交付）をする同項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式について適用し、法人が同日前にその交付に係る決議（当該決議が行われない場合には、その交付）をした第三条の規定による改正前の法人税法第五十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式については、なお従前の例による。 suppl-5021-8/art-19/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-19/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-19/par-1 The provisions of Article 54, paragraph (1) of the Corporation Tax Act as amended by Article 3 apply to specified restricted shares prescribed in that paragraph for which a corporation makes a resolution on their delivery (or, if no such resolution is made, delivers them) on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares; with regard to specified restricted shares prescribed in Article 54, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 3 for which a corporation made a resolution on their delivery (or, if no such resolution was made, delivered them) before that date, and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5021-8/art-19/par-1: 附則第一条第七号 → 法人税法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-5021-8/art-1/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-7 - suppl-5021-8/art-19/par-1: 法人税法第五十四条第一項 → 法人税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/corporation-tax-act/art-54/par-1 · https://japanlaw.org/l/340AC0000000034/art-54/par-1 ## 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七号（施行期日） — https://japanlaw.org/en/corporation-tax-act/suppl-5021-8/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/suppl-5021-8/art-1/par-1/item-7 --- ## 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-20261008T111236-136, 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