# 法人税法 / Corporation Tax Act — 第十四条 (Supplementary Provisions, Article 14)

- 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: 第十四条 (Supplementary Provisions, Article 14)（賃貸借取引に係る費用に関する経過措置） — address `suppl-5071-13/art-14`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-14
- 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.

---

### 第十四条（賃貸借取引に係る費用に関する経過措置） — Transitional Measures for Expenses Related to Rental Transactions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5071-13/art-14 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-14 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-14</sup>

**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。）第五十三条の規定は、法人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する。
<sup>suppl-5071-13/art-14/par-1 · https://japanlaw.org/en/corporation-tax-act/suppl-5071-13/art-14/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-5071-13/art-14/par-1</sup>
The provisions of Article 53 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 beginning on or after the Effective Date.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5071-13/art-14/par-1: 第五十三条 → 法人税法 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/corporation-tax-act/art-53 · https://japanlaw.org/l/340AC0000000034/art-53

---

## 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-20261008T111236-147, 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