# 法人税法 / Corporation Tax Act — 第十条 (Supplementary Provisions, Article 10) - 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: 第十条 (Supplementary Provisions, Article 10)（国庫補助金等で取得した固定資産等の圧縮額の損金算入等に関する経過措置） — address `suppl-5041-4/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10 - 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. --- ### 第十条（国庫補助金等で取得した固定資産等の圧縮額の損金算入等に関する経過措置） — Transitional Measures for Inclusion in Deductible Expenses, etc. of the Depreciated Amount of Fixed Assets, etc. Acquired with National Government Subsidies, etc. caption: machine translation, not official suppl-5041-4/art-10 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10 **第一項** 新法人税法第四十二条第一項及び第五項の規定は、法人（人格のない社団等を含む。以下附則第十六条までにおいて同じ。）が施行日以後に交付を受ける新法人税法第四十二条第一項に規定する国庫補助金等に係る同項又は同条第五項に規定する固定資産について適用し、法人が施行日前に交付を受けた第二条の規定による改正前の法人税法（以下「旧法人税法」という。）第四十二条第一項に規定する国庫補助金等に係る同項又は同条第五項に規定する固定資産については、なお従前の例による。 suppl-5041-4/art-10/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10/par-1 The provisions of Article 42, paragraphs (1) and (5) of the New Corporation Tax Act apply to Fixed Assets prescribed in paragraph (1) or (5) of that Article pertaining to national subsidies, etc. prescribed in Article 42, paragraph (1) of the New Corporation Tax Act that a corporation (including an association or foundation without juridical personality; hereinafter the same applies up to Article 16 of the Supplementary Provisions) receives on or after the Effective Date, and with regard to Fixed Assets prescribed in paragraph (1) or (5) of that Article pertaining to national subsidies, etc. prescribed in Article 42, paragraph (1) of the Corporation Tax Act prior to the amendment by Article 2 (hereinafter referred to as the "Former Corporation Tax Act") that a corporation received before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法人税法第四十五条第一項及び第五項の規定は、法人が施行日以後に交付を受けるこれらの規定の金銭又は資材に係るこれらの規定に規定する固定資産について適用し、法人が施行日前に交付を受けた旧法人税法第四十五条第一項又は第五項の金銭又は資材に係るこれらの規定に規定する固定資産については、なお従前の例による。 suppl-5041-4/art-10/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10/par-2 The provisions of Article 45, paragraphs (1) and (5) of the New Corporation Tax Act apply to Fixed Assets prescribed in those provisions pertaining to the money or materials set forth in those provisions that a corporation receives on or after the Effective Date, and with regard to Fixed Assets prescribed in those provisions pertaining to the money or materials set forth in Article 45, paragraph (1) or (5) of the Former Corporation Tax Act that a corporation received before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新法人税法第四十六条第一項の規定は、協同組合等が施行日以後に同項の賦課に基づいて納付される金額に係る同項に規定する固定資産について適用し、協同組合等が施行日前に旧法人税法第四十六条第一項の賦課に基づいて納付された金額に係る同項に規定する固定資産については、なお従前の例による。 suppl-5041-4/art-10/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10/par-3 The provisions of Article 46, paragraph (1) of the New Corporation Tax Act apply to Fixed Assets prescribed in that paragraph pertaining to amounts paid to a cooperative, etc. on or after the Effective Date based on the levy set forth in that paragraph, and with regard to Fixed Assets prescribed in that paragraph pertaining to amounts paid to a cooperative, etc. before the Effective Date based on the levy set forth in Article 46, paragraph (1) of the Former Corporation Tax Act, the provisions then in force continue to govern. machine translation, not official **第四項** 新法人税法第四十七条第一項及び第五項の規定は、法人が施行日以後に支払を受ける同条第一項に規定する保険金等に係る同項に規定する代替資産若しくは損壊資産等又は同条第五項に規定する固定資産について適用し、法人が施行日前に支払を受けた旧法人税法第四十七条第一項に規定する保険金等に係る同項に規定する代替資産若しくは損壊をした所有固定資産若しくは代替資産となるべき資産又は同条第五項に規定する固定資産については、なお従前の例による。 suppl-5041-4/art-10/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5041-4/art-10/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5041-4/art-10/par-4 The provisions of Article 47, paragraphs (1) and (5) of the New Corporation Tax Act apply to substituted assets or damaged assets, etc. prescribed in paragraph (1) of that Article, or Fixed Assets prescribed in paragraph (5) of that Article, pertaining to insurance monies, etc. prescribed in paragraph (1) of that Article payment of which a corporation receives on or after the Effective Date, and with regard to substituted assets, owned Fixed Assets that were damaged or assets that are to become substituted assets prescribed in Article 47, paragraph (1) of the Former Corporation Tax Act, or Fixed Assets prescribed in paragraph (5) of that Article, pertaining to insurance monies, etc. prescribed in paragraph (1) of that Article payment of which a corporation received before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-5041-4/art-10/par-1: 新法人税法第四十二条第一項 → 法人税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/corporation-tax-act/art-42/par-1 · https://japanlaw.org/l/340AC0000000034/art-42/par-1 - suppl-5041-4/art-10/par-1: 第五項 → 法人税法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/corporation-tax-act/art-42/par-5 · https://japanlaw.org/l/340AC0000000034/art-42/par-5 - suppl-5041-4/art-10/par-2: 新法人税法第四十五条第一項 → 法人税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/corporation-tax-act/art-45/par-1 · https://japanlaw.org/l/340AC0000000034/art-45/par-1 - suppl-5041-4/art-10/par-2: 第五項 → 法人税法 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — https://japanlaw.org/en/corporation-tax-act/art-45/par-5 · https://japanlaw.org/l/340AC0000000034/art-45/par-5 - suppl-5041-4/art-10/par-3: 新法人税法第四十六条第一項 → 法人税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/corporation-tax-act/art-46/par-1 · https://japanlaw.org/l/340AC0000000034/art-46/par-1 - suppl-5041-4/art-10/par-4: 新法人税法第四十七条第一項 → 法人税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/corporation-tax-act/art-47/par-1 · https://japanlaw.org/l/340AC0000000034/art-47/par-1 - suppl-5041-4/art-10/par-4: 第五項 → 法人税法 第四十七条第五項 (Article 47, paragraph (5)), art-47/par-5 — https://japanlaw.org/en/corporation-tax-act/art-47/par-5 · https://japanlaw.org/l/340AC0000000034/art-47/par-5 --- ## 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-20261008T111236-142, translated 2026-10-08 - claude-sonnet-5-5 — Machine translation, batch corporation-tax-act-20261012T191031-002, translated 2026-10-13 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08