# 法人税法 / Corporation Tax Act — 第十二条 (Supplementary Provisions, Article 12) - 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: 第十二条 (Supplementary Provisions, Article 12)（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — address `suppl-5051-3/art-12` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12 - 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. --- ### 第十二条（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — Transitional Measures for Capital Gain or Loss and Gains or Losses on the Fair Valuation of Commodities, etc. for Short-Term Trading caption: machine translation, not official suppl-5051-3/art-12 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12 **第一項** 第二条の規定による改正後の法人税法（以下「新法人税法」という。）第六十一条の規定は、法人（人格のない社団等を含む。以下この条及び附則第十五条において同じ。）の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税については、次項及び第四項から第六項までに規定する場合を除き、なお従前の例による。 suppl-5051-3/art-12/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-1 The provisions of Article 61 of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Corporation Tax Act") apply to corporation tax on income for a business year of a corporation (including an association or foundation without juridical personality; hereinafter the same applies in this Article and Article 15 of the Supplementary Provisions) beginning on or after the Effective Date, and with regard to corporation tax on income for a business year of a corporation that began before the Effective Date, except in the cases prescribed in the following paragraph and paragraphs (4) through (6), the provisions then in force continue to govern. machine translation, not official **第二項** 法人が改正事業年度（施行日の属する事業年度をいう。以下この項及び次項において同じ。）終了の時において当該法人が発行した法人税法第六十一条第一項に規定する暗号資産（施行日に開始する改正事業年度にあっては、新法人税法第六十一条第二項に規定する特定自己発行暗号資産（以下この条において「特定自己発行暗号資産」という。）に該当しない暗号資産（法人税法第六十一条第一項に規定する暗号資産をいう。以下この条において同じ。）に限る。）を有する場合において、当該暗号資産（他の者から取得したものを除く。）の全てがその時において譲渡についての制限その他の条件が付されているものとして政令で定めるものに該当するときは、当該改正事業年度以前の各事業年度については、当該暗号資産と同一の種類の暗号資産（他の者から取得したものを除く。）は特定自己発行暗号資産に該当するものとみなして、新法人税法第六十一条の規定を適用することができる。 suppl-5051-3/art-12/par-2 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-2 In the case where, at the end of the business year of the amendment (meaning the business year that includes the Effective Date; hereinafter the same applies in this paragraph and the following paragraph), a corporation holds cryptoassets prescribed in Article 61, paragraph (1) of the Corporation Tax Act that were issued by that corporation (for a business year of the amendment beginning on the Effective Date, limited to cryptoassets (meaning cryptoassets prescribed in Article 61, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this Article) that do not fall under specified self-issued cryptoassets prescribed in Article 61, paragraph (2) of the New Corporation Tax Act (hereinafter referred to as "specified self-issued cryptoassets" in this Article)), if all of those cryptoassets (excluding those acquired from other persons) fall, at that time, under those specified by Cabinet Order as being subject to restrictions on transfer or other conditions, the corporation may, for each business year on or before the business year of the amendment, apply the provisions of Article 61 of the New Corporation Tax Act by deeming cryptoassets of the same type as those cryptoassets (excluding those acquired from other persons) to fall under specified self-issued cryptoassets. machine translation, not official **第三項** 前項の規定により特定自己発行暗号資産に該当するものとみなされた暗号資産についての改正事業年度後の各事業年度における新法人税法第六十一条の規定の適用については、当該暗号資産（同項の法人が発行し、かつ、改正事業年度終了の時から継続して有する暗号資産であってその時から継続して同項に規定する政令で定めるものに該当するものに限る。）は、特定自己発行暗号資産に該当するものとみなす。 suppl-5051-3/art-12/par-3 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-3 With regard to the application of the provisions of Article 61 of the New Corporation Tax Act in each business year after the business year of the amendment to cryptoassets deemed to fall under specified self-issued cryptoassets pursuant to the provisions of the preceding paragraph, those cryptoassets (limited to cryptoassets that were issued by the corporation referred to in that paragraph and that it has held continuously since the end of the business year of the amendment, and that have continuously fallen, since that time, under those specified by Cabinet Order as prescribed in that paragraph) are deemed to fall under specified self-issued cryptoassets. machine translation, not official **第四項** 法人が施行日前に開始した事業年度（以下この条において「経過事業年度」という。）において行った新法人税法第六十一条第八項に規定する暗号資産信用取引（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。）第六十一条第七項に規定する暗号資産信用取引に該当するものを除く。以下この条において「新暗号資産信用取引」という。）のうちその行った日以後に終了する経過事業年度終了の時において決済されていないものがある場合において、新暗号資産信用取引のうち当該経過事業年度終了の時において決済されていないものの全てについて、当該経過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。第六項において同じ。）において新法人税法第六十一条第八項に規定するみなし決済損益額を収益又は損失として経理しているときは、当該経過事業年度については、同項の規定を適用することができる。 suppl-5051-3/art-12/par-4 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-4 In the case where, among the cryptoasset margin transactions prescribed in Article 61, paragraph (8) of the New Corporation Tax Act (excluding those falling under the cryptoasset margin transactions prescribed in Article 61, paragraph (7) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Corporation Tax Act"); hereinafter referred to as "new crypto asset margin transactions" in this Article) conducted by a corporation in a business year that began before the Effective Date (hereinafter referred to as a "transitional business year" in this Article), there are any that remain unsettled at the end of a transitional business year ending on or after the day on which they were conducted, if, in the finalized settlement of accounts for that transitional business year (in the case of filing an interim return stating the matters listed in the items of Article 72, paragraph (1) or the items of Article 144-4, paragraph (1) of the Corporation Tax Act for the period prescribed in Article 72, paragraph (1) or Article 144-4, paragraph (1) 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 same applies in paragraph (6)), the corporation has entered in its accounts, as profit or loss, the deemed settlement profit or loss prescribed in Article 61, paragraph (8) of the New Corporation Tax Act for all of the new crypto asset margin transactions that remain unsettled at the end of that transitional business year, the corporation may apply the provisions of that paragraph for that transitional business year. machine translation, not official **第五項** 法人が経過事業年度において行った新暗号資産信用取引のうちその行った日以後に行われた新法人税法第六十一条第九項に規定する適格分割等により分割承継法人又は被現物出資法人にその契約を移転したものがある場合において、当該適格分割等により移転した契約に係る新暗号資産信用取引の全てについて同項に規定するみなし決済損益額に相当する金額を収益の額又は損失の額としているときは、当該適格分割等については、同項の規定を適用することができる。 suppl-5051-3/art-12/par-5 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-5 In the case where, among the new crypto asset margin transactions conducted by a corporation in a transitional business year, there are any whose contracts the corporation has transferred to a succeeding corporation in a company split or a corporation receiving a capital contribution in kind as a result of a qualified company split, etc. prescribed in Article 61, paragraph (9) of the New Corporation Tax Act carried out on or after the day on which they were conducted, if the corporation has treated the amount equivalent to the deemed settlement profit or loss prescribed in that paragraph for all of the new crypto asset margin transactions pertaining to the contracts transferred as a result of that qualified company split, etc. as an amount of proceeds or an amount of loss, the corporation may apply the provisions of that paragraph to that qualified company split, etc. machine translation, not official **第六項** 法人が経過事業年度において新暗号資産信用取引に係る契約に基づき暗号資産を取得した場合において、新暗号資産信用取引に係る契約に基づき当該経過事業年度において取得した暗号資産の全てについてその取得の時における当該暗号資産の価額とその取得の基因となった新暗号資産信用取引に係る契約に基づき当該暗号資産の取得の対価として支払った金額との差額を当該経過事業年度の確定した決算において収益又は損失として経理しているときは、当該経過事業年度については、新法人税法第六十一条第十項の規定を適用することができる。 suppl-5051-3/art-12/par-6 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-6 In the case where a corporation has acquired cryptoassets based on a contract pertaining to new crypto asset margin transactions in a transitional business year, if, for all of the cryptoassets acquired in that transitional business year based on contracts pertaining to new crypto asset margin transactions, the corporation has entered in its accounts as profit or loss, in the finalized settlement of accounts for that transitional business year, the difference between the value of the cryptoassets as of the time of the acquisition and the amount that the corporation paid as the consideration for the acquisition of the cryptoassets based on a contract pertaining to new crypto asset margin transactions that had caused the acquisition, the corporation may apply the provisions of Article 61, paragraph (10) of the New Corporation Tax Act for that transitional business year. machine translation, not official **第七項** 適格合併又は適格分割により第二項の規定により特定自己発行暗号資産に該当するものとみなされた暗号資産の移転が行われた場合における新法人税法第六十一条の規定の適用その他同項から前項までの規定の適用に関し必要な事項は、政令で定める。 suppl-5051-3/art-12/par-7 · https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-7 The application of the provisions of Article 61 of the New Corporation Tax Act in the case where cryptoassets deemed to fall under specified self-issued cryptoassets pursuant to the provisions of paragraph (2) have been transferred as a result of a qualified merger or qualified company split, and other necessary matters concerning the application of the provisions of that paragraph through the preceding paragraph, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5051-3/art-12/par-1: 第六十一条 → 法人税法 第六十一条 (Article 61), art-61 — https://japanlaw.org/en/corporation-tax-act/art-61 · https://japanlaw.org/l/340AC0000000034/art-61 - suppl-5051-3/art-12/par-1: この条 → 法人税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5051-3/art-12 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12 - suppl-5051-3/art-12/par-1: 附則第十五条 → 法人税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-5051-3/art-15 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-15 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-15 - suppl-5051-3/art-12/par-1: 次項 → 法人税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-5051-3/art-12/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-2 - suppl-5051-3/art-12/par-1: 第四項から第六項まで → 法人税法 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-5051-3/art-12/par-4 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-4 - suppl-5051-3/art-12/par-1: 第四項から第六項まで → 法人税法 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-5051-3/art-12/par-5 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-5 - suppl-5051-3/art-12/par-1: 第四項から第六項まで → 法人税法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-5051-3/art-12/par-6 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-6 - suppl-5051-3/art-12/par-2: この項 → 法人税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-5051-3/art-12/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-2 - suppl-5051-3/art-12/par-2: 次項 → 法人税法 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5051-3/art-12/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-3 - suppl-5051-3/art-12/par-2: 法人税法第六十一条第一項 → 法人税法 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/en/corporation-tax-act/art-61/par-1 · https://japanlaw.org/l/340AC0000000034/art-61/par-1 - suppl-5051-3/art-12/par-2: 新法人税法第六十一条第二項 → 法人税法 第六十一条第二項 (Article 61, paragraph (2)), art-61/par-2 — https://japanlaw.org/en/corporation-tax-act/art-61/par-2 · https://japanlaw.org/l/340AC0000000034/art-61/par-2 - suppl-5051-3/art-12/par-2: この条 → 法人税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5051-3/art-12 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12 - suppl-5051-3/art-12/par-2: 新法人税法第六十一条 → 法人税法 第六十一条 (Article 61), art-61 — https://japanlaw.org/en/corporation-tax-act/art-61 · https://japanlaw.org/l/340AC0000000034/art-61 - suppl-5051-3/art-12/par-3: 前項 → 法人税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-5051-3/art-12/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-2 - suppl-5051-3/art-12/par-3: 新法人税法第六十一条 → 法人税法 第六十一条 (Article 61), art-61 — https://japanlaw.org/en/corporation-tax-act/art-61 · https://japanlaw.org/l/340AC0000000034/art-61 - suppl-5051-3/art-12/par-4: この条 → 法人税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5051-3/art-12 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12 - suppl-5051-3/art-12/par-4: 新法人税法第六十一条第八項 → 法人税法 第六十一条第七項 (Article 61, paragraph (7)), art-61/par-7 — https://japanlaw.org/en/corporation-tax-act/art-61/par-7 · https://japanlaw.org/l/340AC0000000034/art-61/par-7 - suppl-5051-3/art-12/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-5051-3/art-12/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-5051-3/art-12/par-4: 同法第七十二条第五項第一号 → 法人税法 第七十二条第五項第一号 (Article 72, paragraph (5), item (i)), art-72/par-5/item-1 — https://japanlaw.org/en/corporation-tax-act/art-72/par-5/item-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-5/item-1 - suppl-5051-3/art-12/par-4: 第六項 → 法人税法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-5051-3/art-12/par-6 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-6 - suppl-5051-3/art-12/par-5: 新法人税法第六十一条第九項 → 法人税法 第六十一条第八項 (Article 61, paragraph (8)), art-61/par-8 — https://japanlaw.org/en/corporation-tax-act/art-61/par-8 · https://japanlaw.org/l/340AC0000000034/art-61/par-8 - suppl-5051-3/art-12/par-6: 新法人税法第六十一条第十項 → 法人税法 第六十一条第九項 (Article 61, paragraph (9)), art-61/par-9 — https://japanlaw.org/en/corporation-tax-act/art-61/par-9 · https://japanlaw.org/l/340AC0000000034/art-61/par-9 - suppl-5051-3/art-12/par-7: 第二項 → 法人税法 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-5051-3/art-12/par-2 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-2 - suppl-5051-3/art-12/par-7: 新法人税法第六十一条 → 法人税法 第六十一条 (Article 61), art-61 — https://japanlaw.org/en/corporation-tax-act/art-61 · https://japanlaw.org/l/340AC0000000034/art-61 - suppl-5051-3/art-12/par-7: 前項 → 法人税法 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-5051-3/art-12/par-6 — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-6 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-6 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 法人税法 附則第十二条第一項（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-1 - 法人税法 附則第十二条第二項（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-2 - 法人税法 附則第十二条第三項（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-3 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-3 - 法人税法 附則第十二条第四項（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-4 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-4 - 法人税法 附則第十二条第七項（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5051-3/art-12/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-5051-3/art-12/par-7 - 法人税法 附則第九条第二項（短期売買商品等の譲渡損益及び時価評価損益に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-5061-8/art-9/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-5061-8/art-9/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-20261008T111236-143, translated 2026-10-12 - This site's parser, version 190 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08